AS charities rush to beat the December 31 deadline for goods clearance, individuals and unincorporated groups (unregistered charitable organisations) are being reminded of the option to apply for temporary charitable status, which allows for an extension of waivers and other concessions linked to Hurricane Melissa relief efforts.

“Come January, only people with this [temporary] charitable status will be able to clear their items and go through the TAJ [Tax Administration Jamaica] service with this certificate,” Crooxcine Cooper-Mayes, CEO of Mayes Compliance Services, told the Jamaica Observer.

The temporary charitable status was introduced, following Hurricane Melissa, by the Ministry of Industry, Investment and Commerce, in collaboration with the Department of Co-operatives and Friendly Societies (DCFS), targeting informal relief groups and individuals engaged in clean-up operations, community-based therapy, food and clothing distribution, and rebuilding activities. The status allows approved applicants to continue providing aid beyond the December 31 deadline, when the extension for barrels and other relief items entering through the wharf expires.

COOPER-MAYES…it is free of cost for them to access this charitable status so that they are able to purchase items and clear things from the wharf to give aid in the affected communities.

Under the arrangement, relief activities can continue until May 2026, as rebuilding progresses in the western parishes. Items imported under this status are exempt from General Consumption Tax (GCT) on food items and materials, as well as certain special duties and exemption from highway toll fees. Applicants are required to assign a group name, complete a Politically Exposed Person (PEP) declaration form, undergo a fit-and-proper assessment, and submit a charitable application outlining the scope of activities and an estimated budget.

“It is free of cost for them to access this charitable status so that they are able to purchase items and clear things from the wharf to give aid in the affected communities,” she explained.

Temporary registration certificates will be issued for the period November 17, 2025 to May 31, 2026, with applications expected to be processed within 10 working days. By contrast, obtaining full charitable status requires business registration, a business bank account, articles of incorporation, a statement of objectives, fit-and-proper documentation, a PEP declaration form, and a detailed charitable plan. Cooper-Mayes also stressed that compliance remains critical for non-profit organisations and small businesses seeking to access post-hurricane support. She noted that being compliant positions organisations to receive grants expected to be made available as part of rebuilding efforts. For businesses that lost documentation during the hurricane, she urged swift replacement to avoid delays when assistance becomes available.

“If their registration document is going to expire, renew it so [that] once grants are available, they are compliant. Pay off your taxes to access your TCC, (tax compliance certificate),” she encouraged.

Government funding for business recovery following Hurricane Melissa has been limited and largely channelled through structured development programmes rather than direct cash grants. The Development Bank of Jamaica (DBJ) launched a $10-billion M5 Business Recovery Programme, which provides a mix of grant-linked support, concessional financing and credit-enhancement solutions for micro, small and medium-size enterprises (MSMEs) affected by the storm. In addition, the Cabinet approved a $42-million allocation aimed at restoring small businesses in severely impacted parishes. The Ministry of Industry, Investment and Commerce (MIIC) has also established a Business Restoration Initiative, including a dedicated Melissa Business Restoration portal, to coordinate recovery efforts and link affected MSMEs with available support mechanisms. The Jamaica Observer also sought information from DCFS on how many organisations have applied for temporary charitable status since the measure was introduced. In a December 11 response, DCFS said the information was awaiting approval from the ministry’s communications unit. No further update was received by press time.