Charity Commission Northern Ireland - Guidance on Charities and Politics.

Charities in Northern Ireland have strong links to their beneficiaries and
local communities, often receiving high levels of public trust and
confidence. Charities can find themselves uniquely placed to campaign
and advocate on behalf of their beneficiaries.
Charities cannot be established for a political purpose and certain rules apply where charities hope to change the law or influence government policy through their activity. This guidance sets out the legal and regulatory framework for charities wishing to engage in political activity or campaigning. It describes the activities that charities can undertake and the factors that they should assess when planning their activity.

Many, if not most, charities carry out some form of political activity or campaigning on a regular basis. Provided this meets the guidelines set out in this guidance, and they operate according to principles of good governance, charities should not encounter problems under charity law.

The Charity Commission for Northern Ireland (the Commission), as the independent regulator of charities in Northern Ireland, is tasked with promoting public trust and confidence in charities and ensuring that charities meet their obligations under charity law. This guidance is an important tool in order to achieve that. Charities must also be aware of their obligations under other legal frameworks, and to other regulators, for example the Electoral Commission.