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Setting up a charity in Hong Kong

Schedule to Societies Ordinance (Cap. 151)



Any company registered under the Companies Ordinance (Cap 622).(Amended 28 of 012 ss. 912 & 920)


Any company registered under a former Companies Ordinance as defined by section 2(1) of the Companies Ordinance (Cap 622). (Added 28 of 2012 ss. 912 & 920)


Any co-operative society registered under the Co-operative Societies Ordinance (Cap 33).


Any trade union or any trade union federation registered under the Trade Unions Ordinance (Cap 332). (Replaced L.N. 59 of 1964)

  1. An association the affairs of which are conducted wholly or partly in any school premises and which consists wholly or mainly of persons under the age of 21 years who are undergoing primary education or secondary education in any school.
  2. For the purposes of this item, “primary education” (小學教育), “school” (學校), “school premises” (校舍) and “secondary education” (中學教育) have the meanings assigned to them by section 3 of the Education Ordinance (Cap 279).(Replaced 8 of 2001 s. 30)

Any incorporated management committee as defined in section 3(1) of the Education Ordinance (Cap 279). (Added 27 of 2004 s. 73)


Any company or association constituted pursuant to or under any Ordinance or other legislation applicable to Hong Kong. (Replaced 13 of 1999 s. 3)


Any company or association which was, immediately before the commencement of the Adaptation of Laws (No. 3) Ordinance 1999 (13 of 1999), a company or association constituted under Royal Charter, Royal Letters Patent or any Imperial Act and was, immediately before that commencement, a local society. (Added 13 of 1999 s. 3)

(6) Any company, association or partnership formed for the sole purpose of carrying on any lawful business and registered under any other Ordinance. (Amended 71 of 1988 s. 2)

(Repealed 75 of 1992 s. 32)

(8) Any Chinese temple registered under the Chinese Temples Ordinance (Cap 153).
(9) Any credit union registered under the Credit Unions Ordinance (Cap 119). (Added L.N. 41 of 1970)
(10) Any corporation registered under the Building Management Ordinance (Cap 344). (Added L.N. 107 of 1973. Amended 27 of 1993 s. 48)

Any association of owners or occupiers of premises which is approved for the purposes of this Ordinance by the Secretary for Home Affairs by notice in writing. (Added L.N. 107 of 1973. Amended L.N. 94 of 1974; L.N. 17 of 1982; L.N. 14 of 1983; L.N. 18 of 1983; L.N. 262 of 1989)

(12) Any association or group of persons which-

  1. is formed for the sole purpose of recreation or training;
  2. conducts its activities wholly or largely in a Community or Youth Centre; and
  3. was formed with and continues to have the approval of the Director of Social Welfare. (Added L.N. 114 of 1974)
(13) Any association of which-

  1. one or more of the directors, trustees or other office holders; or
  2. the committee or board or other body having the management of the association, is or are incorporated by any Ordinance. (Added L.N. 93 of 1975)
(14) The operator of, and participants in, any chit fund, as defined in section 2 of the Chit-Fund Businesses (Prohibition) Ordinance (Cap 262), which complies with section 5(2) of that Ordinance. (Added L.N. 225 of 1975)
(15) (Repealed 75 of 1992 s. 32)
(16) An unincorporated trust-

  1. of a public character established solely for charitable purposes; or
  2. established solely for the purpose of engaging in a retirement scheme approved under section 87A of the Inland Revenue Ordinance (Cap 112). (Added 75 of 1992 s. 32)

Charity in Hong Kong

Charitable purposes

Section 88 of the Inland Revenue Ordinance

Societies Ordinance

Tax exemption

company limited by guarantee

Non-profit organisations

Inland Revenue Hong Kong

Inland Revenue Charity Registration

Donating Charity

Personal Tax Exemption
Inland Revenue Charities
structure of a charity


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