Charitable Trusts

Entities that want to register as a Charitable Trust must comply with the provisions of the Charitable Trust Act 1965.

The Charitable Trust must exist exclusively or principally for charitable purposes. “Charitable Purpose” is defined in Section 2 of the Act to mean “every purpose which is charitable in accordance with the law of Samoa; and includes every purpose which is religious or educational whether or not it is charitable in accordance with the law of Samoa”. For a trust or institution to be charitable, it must be for the public benefit.

Registration Requirements

There is no fee for registering a Charitable Trust. The Application Form for registering the Board of Trustees is required to be completed so that the application lodged to the Registrar, will enable the Board of Trustees to be registered under the Charitable Trust Act 1965.

The application form must be signed by at least 5 members of the Charitable Trust or by a majority of the Board of Trustees.

The application form must be accompanied by the following documents:

1. A Statutory Declaration made by the Chairperson of the Board of Trustees, witnessed by a Solicitor or Deputy Registrar/Registrar of the Supreme Court of Samoa or a Statutory Declaration made by a Solicitor on behalf of the Board of Trustees (if the Board has appointed a Solicitor to act on their behalf).
2. The Rules or Constitution of the Charitable Trust.

Name of the Board of Trustees for the Charitable Trust

The name of the Board must not be identical to the name of another Board or of any company carrying on business in Samoa (whether registered in Samoa or not) or of any other body corporate established or registered in Samoa under any Act.

However in accordance with section 16 of the Act, a similar or identical name can be used if the other Board, company or body corporate provides its consent to its similar name being used by the Board that is applying for registration.

After Registration

Once the Charitable Trust is registered, the Board is required to file to the Registry the following: (No fees are  charged for filing the following documents)

1. Any changes in the Board’s Constitution or rules.
2. An updated list of Board members (if there have been any changes).
3. Any changes in the address of the Board’s registered office.

Fees

Forms