Although the Charities Act 2011 provides for the voluntary registration of such charities until now, the Commission has refused to accept such applications on the grounds of a lack of resources. Recently, however, the Commission has announced (with no fanfare and hidden in the middle of other advice) that charities with an annual income of less than £5,000 can now voluntarily apply to them to register but that the Commission will only consider such applications in exceptional circumstances. The example the Commission gives is if you can prove that your charity has been offered significant funds but has to provide a registered charity number before it can receive the funds.
It is unclear if the Commission will allow excepted charities to voluntarily apply to be registered. Excepted charities do not have to register with the Commission if their income is below a particular threshold (currently £100,000 a year). These ‘excepted charities’ include:
However, in the report published by the Joint Committee of Lords and Commons on the draft Protection of Charities Bill at the end of February 2015, it was proposed that excepted (and exempted) status be brought to an end. At present excepted status is due to end in 2021. It will be interesting to see if this recommendation is picked up and whether the Commission, with its limited resources, could cope with the increase in registrations.
Do not forget that even if your charity cannot register with the Commission you can still apply to HM Revenue and Customs for recognition as a charity to get charity tax breaks and claim gift aid tax refunds.
Contact Edwina Turner
Would you know how to manage an escalating social media storm? Are you confident in your plans and policies for responding to, and managing, a prominent ‘scandal’ in your charity?
The Civil Partnership (Opposite-Sex Couples) Regulations 2019 were made on 5 November 2019 and came into force on 2 December 2019.
HMRC’s approach to underpayment of the National Minimum Wage (NMW) is getting tougher and shows no sign of abating.
HMRC’s approach to underpayment of the National Minimum Wage (NMW) is getting tougher and shows no sign of abating.
Now 2020 is here and we have welcomed in the new decade, it’s time to welcome in changes regards the contents of employee’s statement of particulars.
In December 2019, the Care Quality Commission brought its first prosecution against a local authority
The CIL was introduced under the Planning Act 2008 and the CIL Regulations 2010, which came into force in April 2010. CIL is a non-negotiable tax charged by local authorities on new developments.
The Court of Appeal’s recent decision is likely to be unwelcome news for any cash-strapped councils seeking to fund the costs of taxi enforcement through licence fees.
It is important that trustees are aware of the law relating to people who are transgender and those who identify as non-binary so that they can ensure compliance.
Earlier this year, the Charity Commission published its inquiry report into Oxfam GB, following allegations about events in Haiti in 2010 involving its staff members.
To receive invitations to our events, as well as information and articles on legal issues and sector developments that are of interest to you, please sign up to Newsroom.