QUOFATAFERUNT BERMUDA CHARITIES AMENDMENT ACT 2026

2026 : 11 TABLE OF CONTENTS

1 Citation

2 Amends section 11

3 Amends section 25A

4 Amends section 32

5 Amends section 38

6 Amends section 47A

7 Amends section 47C

8 Amends section 47F WHEREAS it is expedient to amend the Charities Act 2014; Be it enacted by The King’s Most Excellent Majesty, by and with the advice and consent of the Senate and the House of Assembly of Bermuda, and by the authority of the same, as follows: Citation

1 This Act, which amends the Charities Act 2014 (the “principal Act”), may be cited as the Charities Amendment Act 2026. Amends section 11

2 Section 11(1) of the principal Act is amended—

(a) in paragraph (da), by deleting the word “supervisory” and substituting “oversight”;

(b) in paragraph (db), by deleting the word “supervision” and substituting “oversight”. 1 CHARITIES AMENDMENT ACT 2026 Amends section 25A

3 Section 25A(1) of the principal Act is amended—

(a) by inserting “or” after paragraph (a);

(b) by deleting “or” after paragraph (b);

(c) by repealing paragraph (c). Amends section 32

4 Section 32(6) of the principal Act is amended by inserting after paragraph (a) the following— “(aa) to a law enforcement agency in a jurisdiction outside Bermuda which has responsibilities in that jurisdiction for investigating or taking enforcement action against money laundering, the financing of terrorism or other financial crimes, where the Registrar is satisfied that the law enforcement agency has requested cooperation; or”. Amends section 38

5 Section 38 of the principal Act is amended—

(a) in subsection (1)(a) by inserting after subparagraph (ii) the following— “(iia) on the details of salary information of paid staff in such manner as may be prescribed by the Registrar;”;

(b) in subsection (3) by deleting “subsection (1)(c)” and substituting “this section”. Amends section 47A

6 Section 47A of the principal Act is amended—

(a) by inserting after subsection (1) the following— “(1A) Where a charity has failed to submit annual reports and accounts within 30 days after the initial deadline for submission , the Registrar may impose an additional civil penalty of $200 above the existing penalty set out in subsection (1)(a). ”;

(b) in subsection (2) by inserting after “(1)” the words “or (1A)”;

(c) by inserting after subsection (2A) the following— “(2AA) Where a charity has failed to register as an exempt charity under section 18(4) within 30 days of incorporation, the Registrar may impose a civil penalty in the amount of $200.”; 2 CHARITIES AMENDMENT ACT 2026

(d) in subsection (2B) by inserting after “(2A)” the words “and where a charity has failed to register as an exempt charity under section (2AA),”;

(e) by repealing subsection (3). Amends section 47C

7 Section 47C of the principal Act is amended by deleting the words “a copies” and substituting “copies”. Amends section 47F

8 Section 47F of the principal Act is amended by repealing paragraph (a). [Assent Date: 15 April 2026] [Operative Date: 15 April 2026]