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What's the Difference Between NGO and NPO

Updated: Dec 1


What's the Difference Between NGO and NPO | Bestar
What's the Difference Between NGO and NPO | Bestar


NGO vs NPO in Hong Kong


What's the Difference Between NGO and NPO


In Hong Kong, the terms NGO and NPO are often used interchangeably, but there are some key differences:


NGO (Non-Governmental Organization):


  • A broader term that encompasses organizations that operate independently from government.   

  • Can be for-profit or non-profit.

  • May or may not be registered as a charity.


NPO (Non-Profit Organization):


  • A specific type of NGO that is established to pursue social or charitable goals.   

  • Must not distribute profits to its members or shareholders.   

  • May be registered as a charity, but not all NPOs are charities.


Key Differences:

Feature

NGO

NPO

Profit Distribution

Can distribute profits

Cannot distribute profits

Legal Status

Varies

Must be registered as a non-profit organization

Tax Benefits

May or may not qualify for tax deductions

May qualify for tax deductions if registered as a charity


In essence:


  • All NPOs are NGOs, but not all NGOs are NPOs.

  • NPOs are specifically designed to operate without the primary goal of generating profit.   


It's important to note that the specific legal definitions and regulations for NGOs and NPOs in Hong Kong can be complex.


NPO Establishment in Hong Kong


Establishing a Non-Profit Organization (NPO) in Hong Kong: A Comprehensive Guide


Hong Kong offers a favorable environment for establishing Non-Profit Organizations (NPOs). Here's a detailed guide to help you navigate the process:


Legal Structures for NPOs in Hong Kong:


  1. Company Limited by Guarantee:

    • Most common structure for NPOs.

    • Offers limited liability to members.   

    • Requires at least two members.

    • Must have a Memorandum and Articles of Association outlining its objectives and governance.


  2. Society:


    • Simpler to establish than a company.

    • Less formal governance structure.

    • Suitable for smaller, community-based NPOs.

    • Requires registration with the Societies Ordinance.


Key Steps to Establish an NPO:


  1. Choose a Legal Structure:

    • Consider the nature and scale of your NPO's activities.

    • Consult with a legal professional to determine the most suitable structure.

  2. Draft Necessary Documents:

    • Company Limited by Guarantee:

      • Memorandum of Association

      • Articles of Association

    • Society:

      • Constitution or Rules

  3. Appoint Directors and Company Secretary:

    • At least one director is required.

    • A company secretary is mandatory for companies.   

  4. Obtain a Registered Office Address:

    • A physical address in Hong Kong is necessary.

  5. Register with the Companies Registry:

    • Submit the required documents and fees to the Companies Registry.

    • The registration process typically takes a few weeks.   

  6. Apply for Tax Exemption (Optional):

    • If your NPO qualifies as a charity, you can apply for tax exemption from the Inland Revenue Department.   

    • This requires meeting specific criteria and submitting additional documentation.


Important Considerations:


  • Name Availability: Check the availability of your chosen NPO name with the Companies Registry.

  • Compliance with Regulations: Adhere to ongoing regulatory requirements, including annual returns and financial reporting.   

  • Fundraising and Donations: Understand the rules and regulations governing fundraising and accepting donations in Hong Kong.


Additional Tips:


  • Build a Strong Board: Recruit experienced and passionate individuals to govern your NPO.

  • Develop a Clear Mission and Vision: Define your NPO's purpose and goals.

  • Create a Comprehensive Business Plan: Outline your NPO's strategic plan, financial projections, and operational strategies.

  • Network with Other NPOs: Collaborate with other organizations to share resources and expertise.

  • Seek Funding Opportunities: Explore grants, donations, and fundraising events to support your NPO's activities.


By following these steps and seeking professional guidance, you can successfully establish and operate a Non-Profit Organization in Hong Kong and make a positive impact on your community.


How Bestar can Help


Bestar plays a crucial role in establishing and running a Non-Profit Organization (NPO) in Hong Kong. Here's how we can help:


  • Entity Formation: We guide you through the process of choosing the most suitable legal structure (company limited by guarantee or society) and draft the necessary documents (Memorandum and Articles of Association or Constitution).

  • Regulatory Compliance: We ensure your NPO adheres to all relevant regulations, including filing annual returns, maintaining proper records, and complying with corporate governance requirements.

  • Tax Exemption: We help you determine eligibility for tax exemption and guide you through the application process with the Inland Revenue Department.

  • Fundraising and Donations: We advise on the legal framework for fundraising activities, including charitable lotteries, donations, and sponsorships.

  • Contractual Matters: They draft and review contracts with suppliers, partners, and donors to protect the NPO's interests.

  • Tax Planning: We help you develop tax-efficient strategies to minimize your NPO's tax burden and maximize its resources for charitable activities.

  • Tax Compliance: We ensure your NPO complies with all tax regulations, including filing tax returns, paying taxes on time, and handling tax audits.

  • Grant and Donation Accounting: We assist in tracking and reporting income and expenses related to grants and donations to ensure accurate financial records.

  • International Tax Matters: We advise on international tax implications, such as cross-border transactions and foreign income.

  • Tax Incentives and Benefits: We identify and help you claim any available tax incentives or benefits for NPOs.


Additional Benefits of Bestar Help:


  • Expertise: Bestar has in-depth knowledge of Hong Kong's complex legal and tax landscape, ensuring compliance and minimizing risks.

  • Efficiency: We streamline the NPO setup and management processes, saving you time and effort.

  • Peace of Mind: Knowing that your NPO is legally and financially sound allows you to focus on your mission.

  • Risk Mitigation: We identify potential legal and tax risks and advise on preventive measures.

  • Strategic Guidance: We provide valuable insights to help you make informed decisions and achieve your NPO's goals.


By engaging Bestar, you can establish a solid foundation for your NPO and ensure its long-term sustainability.




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