Thematic report outlines why some bodies fail to be registered as charities
A new report by the Charity Commission for Northern Ireland has outlined the reasons why some charity registration applications fail.
Entitled, Refused entry to the register: understanding why, the report explains how the law is applied during the charity registration process.
Case studies are included to give those applying for charity registration a sense of what is and isn’t a charity, and what has led to the Commission refusing 39 registration applications to date. There are now over 5,500 charities on the register.
New report explains what makes a good public benefit statement
A new thematic report from the Commission outlines what makes a good public benefit statement.
For an organisation to successfully achieve charity status, it must demonstrate, successfully, that it meets the public benefit requirement. This is done through the public benefit section of the charity registration process.
The report provides four case studies – two of poor public benefit statements and two of good ones – to demonstrate to those potential charities going through the registration process how best to approach this crucial task.
Charities and Auto-Enrolment - what you need to know
The Scottish Charity Regulator (OSCR) has produced new guidance for Scottish charities about pension auto-enrolment.
Every employer in the UK, including charities, must put certain paid employees into an appropriate pension scheme and contribute towards it. This is called 'auto-enrolment'.
This guidance is aimed at small and medium charities with paid employees. It lets charity trustees know their legal responsibilities in relation to auto-enrolment by explaining some of the basic requirements.
The guidance tells trustees:
What auto-enrolment is
What a charity has to do
Where to get more help and advice
You can view ‘Charities and Auto-Enrolment – what you need to know’ here.
Scottish fundraising regulation: what's so different?
Scotland’s self-regulatory system of fundraising was launched in July 2016.
Recently, we interviewed Alison Elliot, Chair of the Independent Fundraising Standards and Adjudication Panel for Scotland, who answered questions about Scottish fundraising regulation. Alison also gives advice to the public and charities about the fundraising concern procedure.
Claiming a top-up payment on small charitable donations
Before 6 April 2017, you could only claim on small cash donations. Cash donations can be in coins or notes of any currency that have been collected and banked in the UK.
From 6 April 2017, you can also claim on donations made using ‘contactless’ technology, such as a contactless credit or debit card.
Independent examiner's report template (SORP FRS 102) charitable company
Use this template when independently examining a charitable company's accounts.
Accruals accounts pack (CC17) - SORP FRS 102 for charitable companies
Template to help company charities with income of £500,000 or less prepare their trustees' annual report and accruals accounts in accordance with Charities SORP FRS 102.
Charity accounting templates: accruals accounts (CC17) SORP FRS 102 for charitable companies
Templates for completing a charitable company's accounts by charitable activity for accounting periods beginning on or after 1 January 2015.
Trustees' annual report template (SORP FRS 102) charitable company
A pro-forma charitable company trustees' annual report.
Charities: detailed guidance notes
This guidance has been updated to reflect the rule changes for the Gift Aid Small Donations Scheme from 6 April 2017. Chapter 8: The Gift Aid Small Donations Scheme is now covered over 2 guides - before 6 April 2017 and from 6 April 2017
The Charities SORP has become too complex and steps should be taken to ease the burden on smaller charities, according to two bodies that represent the sector. - Click here to read the full story
Response to the invitation to comment on Research exercise on charities SORP (FRS102) can be found here. SORPResearchExercise.docx.pdf
Looking ahead to 2017 we have dates for our England and Wales conference to be held in London (23rd June 2017) and our Scottish conference in Perth (24th August 2017). Further details to follow.
Almost 96 per cent of small charities which say their accounts are “qualified” when filing them with the Charity Commission have wrongly answered the question, according to new research by Sheffield Hallam University. The study by the university’s business school, found that many small charities wrongly believed “qualified” to mean there were no issues with their accounts – rather than the actual meaning that the auditor or examiner had some reservations. Click here to read the full article.
The Association of Charity Independent Examiners
Registered Company Limited by Guarantee 7461134Registered in England at1st Floor, Block C, The Wharf, Manchester Road Burnley BB11 1JG
Registered Charity in England & Wales No: 1139609
Registered Charity in Scotland No: SC039066
Telephone: 0131 659 9751 or 07899 891616 Email: firstname.lastname@example.org
Address: 19 Windsor Place Edinburgh EH15 2AJ