Charities & NGOs

Understanding the Charities and NGO Sector

The charities and NGO sector spans a wide range of activities, including humanitarian aid, education, healthcare, cultural initiatives, scientific research, environmental protection, and social development. Organisations in this sector often combine public-interest objectives with complex operational realities, including cross-border funding, international governance structures, regulatory oversight, and ongoing compliance obligations.

From a legal perspective, charities and NGOs require carefully designed structures that balance purpose, accountability, and operational effectiveness, while ensuring compliance with local law, international standards, and donor expectations.

Why Malta for Charities and Philanthropic Organisations

Malta’s relevance as a jurisdiction for charities and NGOs lies in its legal, regulatory, and international positioning:

• A well-developed legal framework for foundations, voluntary organisations, and philanthropic entities
• EU Member State status with alignment to European regulatory and transparency standards
• A neutral and internationally recognised jurisdiction for cross-border philanthropic activity
• An established environment for governance, reporting, and regulatory compliance
• Practical suitability for organisations coordinating international donors, projects, and beneficiaries

These features have positioned Malta as a credible base for both private and corporate philanthropy with an international footprint.

Our Charities and NGO Legal and Advisory Expertise

Chetcuti Cauchi Advocates provides full-spectrum legal and tax advisory to charities, NGOs, foundations, and philanthropic organisations operating in or from Malta. Our work in this sector integrates expertise across immigration, private client tax, corporate and regulatory law, and international structuring.

We advise on the establishment and ongoing operation of philanthropic entities, governance and compliance matters, cross-border structuring, and the legal and tax implications of philanthropic activity conducted internationally. Our experience includes assisting international private and corporate philanthropic initiatives that use Malta as a central, well-regulated hub for their global activities.

Philanthropy Advisory and International Structuring

Our advisory work for this sector is closely linked to our Philanthropy Advisory practice, through which we assist clients in structuring charitable and philanthropic initiatives in a manner that is legally robust, transparent, and aligned with both donor intent and regulatory expectations.

This includes advice on the formation and governance of foundations and voluntary organisations, international philanthropic structuring, interaction with tax authorities and regulators, and coordination with professional advisors in other jurisdictions. Our role is not limited to entity formation, but extends to long-term legal sustainability and compliance.

Malta Citizenship by Merit for Philanthropic Contributions

Malta’s Citizenship by Merit framework recognises exceptional philanthropic and public-interest contributions where such activity demonstrates sustained impact, sound governance, and alignment with the national interest under the Maltese Citizenship Act (Cap. 188).

In practice, philanthropic contributions considered under the merit framework are often formalised through family or family business charitable foundations and other structured philanthropic vehicles. We assist clients in transforming existing philanthropic activity into properly constituted, transparent, and internationally compliant structures, frequently using Malta as a neutral and well-regulated hub for international charitable giving.

Our advisory integrates philanthropy structuring with Malta Citizenship by Merit services in a strictly legal and advisory capacity. This includes assisting with the establishment of appropriate Maltese charitable vehicles, advising on governance and purpose design, and ensuring that philanthropic activity is structured, documented, and operated in line with Maltese law, public-interest objectives, and regulatory expectations.

Where relevant, our work includes advising on:

• the formation of charitable foundations and related vehicles for family or family business philanthropy
• drafting constitutive documents, purpose statements, internal policies, and governance procedures
• registration of entities as Voluntary Organisations with the Office of the Commissioner for Voluntary Organisations (OCVO)
• coordination with recognised local or international promoters of the chosen charitable cause
• ongoing regulatory, reporting, and compliance obligations applicable to philanthropic entities

Our role is to ensure that philanthropic activity is legally robust, transparent, and sustainable, whether undertaken as part of a broader international philanthropy strategy or alongside consideration of eligibility under Malta’s Citizenship by Merit framework. At all times, our advisory remains grounded in compliance, governance integrity, and the separation between charitable purpose and citizenship determination.

How our Lawyers support Charities and NGOs

We advise charities, NGOs, philanthropic organisations, and their founders or sponsors on:

• Establishment and structuring of charitable and philanthropic entities in Malta
• Governance, regulatory compliance, and reporting obligations
• International philanthropic and non-profit structuring
• Private client and international tax advisory and compliance
• Residence and nationality matters linked to long-term engagement with Malta
• Property and establishment planning where relevant

Our focus is on legal durability, transparency, and long-term sustainability for organisations pursuing public-interest objectives.