Charitable Status - Revision history

Jacky at 11:55, 10 February 2015

2015-02-10T11:55:38Z

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	This page has been made 'redundant' since the decision in 2014 to adopt an Industrial and Provident Society (IPS) legal status, which allows HMRC charitable status only. The page is therefore now recategorised as an historic document.		'''This page has been made 'redundant' since the decision in 2014 to adopt an Industrial and Provident Society (IPS) legal status, which allows HMRC charitable status only. The page is therefore now recategorised as an historic document.'''

	........		........

Jacky at 14:14, 31 January 2015

2015-01-31T14:14:40Z

← Older revision		Revision as of 14:14, 31 January 2015
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			This page has been made 'redundant' since the decision in 2014 to adopt an Industrial and Provident Society (IPS) legal status, which allows HMRC charitable status only. The page is therefore now recategorised as an historic document.

			........

	This page seeks to set out some of the background about charitable status and some of the pros and cons for Freegle in considering whether this would be appropriate for our organisation.		This page seeks to set out some of the background about charitable status and some of the pros and cons for Freegle in considering whether this would be appropriate for our organisation.

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	~~<br> Back to [[Organisation]]~~

	[[Category:~~Freegle_Organisation~~]]		[[Category:Historic documents]]

Jacky: /* Q. What formal structure would Freegle have to adopt to become a registered Charity? */

2013-02-22T06:15:29Z

Q. What formal structure would Freegle have to adopt to become a registered Charity?

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	* Charitable Incorporated Organisation - CIO - simpler legal structure than Trust or Company, two different models. See this link [[http://www.charitycommission.gov.uk/Start_up_a_charity/Do_I_need_to_register/CIOs/default.aspx]] for full details and [[http://tinyurl.com/6zz2z4q]] for a link to Model Constitutions.		* Charitable Incorporated Organisation - CIO - simpler legal structure than Trust or Company, two different models. See this link [[http://www.charitycommission.gov.uk/Start_up_a_charity/Do_I_need_to_register/CIOs/default.aspx]] for full details and [[http://tinyurl.com/6zz2z4q]] for a link to Model Constitutions.
	* Freegle can use the website Get Legal [http://www.getlegal.org.uk/] to help with identifying the structure it would need to become a charity.		* Freegle can use the website Get Legal [http://www.getlegal.org.uk/] to help with identifying the structure it would need to become a charity.
			* A summary of possible structures can be found here - [[Types of Organisation]]

Jacky: /* Q. What benefits are there to being registered with HMRC? */

2013-01-17T11:36:16Z

Q. What benefits are there to being registered with HMRC?

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	====Q. What benefits are there to being registered with HMRC?====		====Q. What benefits are there to being registered with HMRC?====

	A. There are some tax benefits to being registered, mainly the ability to claim tax relief on income and gains, and on profits from some activities, as well as claiming tax back on income received on which tax has already been paid, for example on bank interest and Gift Aid donations.		A. There are some tax benefits for Freegle to being registered, mainly the ability to claim tax relief on income and gains, and on profits from some activities, as well as claiming tax back on income received on which tax has already been paid, for example on bank interest and Gift Aid donations. Businesses and individuals wishing to see what tax benefits they could get by donating to a charity registered with the HMRC can check the latest rules at http://www.hmrc.gov.uk/businesses/giving/index.htm and http://www.hmrc.gov.uk/individuals/giving/index.htm .

	====Q. Can an Organisation be charitable without being registered anywhere?====		====Q. Can an Organisation be charitable without being registered anywhere?====

Jacky: /* Q. What is the HMRC and how does that affect charitable status? */

2012-10-31T22:35:34Z

Q. What is the HMRC and how does that affect charitable status?

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	====Q. What is the HMRC and how does that affect charitable status?====		====Q. What is the HMRC and how does that affect charitable status?====

	A. Her Majesty's Revenue and Customs (HMRC) can register organisations as charitable. This is independent of whether the organisation has registered as a Charity. It is possible to be registered with the HMRC but not with Charity Commission or OSCR. Freegle has registered as a charity with the HMRC.		A. Her Majesty's Revenue and Customs (HMRC) can register organisations as charitable. This is independent of whether the organisation has registered as a Charity. It is possible to be registered with the HMRC but not with Charity Commission or OSCR. Freegle has registered as a charity with the HMRC. Registration with the HMRC means that Freegle can call itself a 'charity registered with the HMRC' in the UK [http://uk.groups.yahoo.com/group/Freegle-Structure/message/10756]

	====Q. What benefits are there to being registered with HMRC?====		====Q. What benefits are there to being registered with HMRC?====

Jacky: /* Q. What is the HMRC and how does that affect charitable status? */

2012-10-31T22:12:40Z

Q. What is the HMRC and how does that affect charitable status?

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	====Q. What is the HMRC and how does that affect charitable status?====		====Q. What is the HMRC and how does that affect charitable status?====

	A. Her Majesty's Revenue and Customs (HMRC) can register organisations as charitable. This is independent of whether the organisation has registered as a Charity. It is possible to be registered with the HMRC but not with Charity Commission or OSCR.		A. Her Majesty's Revenue and Customs (HMRC) can register organisations as charitable. This is independent of whether the organisation has registered as a Charity. It is possible to be registered with the HMRC but not with Charity Commission or OSCR. Freegle has registered as a charity with the HMRC.

	====Q. What benefits are there to being registered with HMRC?====		====Q. What benefits are there to being registered with HMRC?====

Christian: /* Q. What formal structure would Freegle have to adopt to become a registered Charity? */

2012-07-07T22:21:40Z

Q. What formal structure would Freegle have to adopt to become a registered Charity?

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	* Trust (no membership or small group of Trustees who are self appointed or grant making body only etc)		* Trust (no membership or small group of Trustees who are self appointed or grant making body only etc)
	* Company limited by guarantee (articles of association, Trustees are called a Board or Management Committee etc, probably quite large, might have employees, has to be registered with Companies House)		* Company limited by guarantee (articles of association, Trustees are called a Board or Management Committee etc, probably quite large, might have employees, has to be registered with Companies House)
	* Charitable Incorporated Organisation - CIO - simpler legal structure than Trust or Company, two different models. See this link [[http://~~tinyurl~~.~~com~~/~~65v2m9h~~]] for full details and [[http://tinyurl.com/6zz2z4q]] for a link to Model Constitutions.		* Charitable Incorporated Organisation - CIO - simpler legal structure than Trust or Company, two different models. See this link [[http://www.charitycommission.gov.uk/Start_up_a_charity/Do_I_need_to_register/CIOs/default.aspx]] for full details and [[http://tinyurl.com/6zz2z4q]] for a link to Model Constitutions.
	* Freegle can use the website Get Legal [http://www.getlegal.org.uk/] to help with identifying the structure it would need to become a charity.		* Freegle can use the website Get Legal [http://www.getlegal.org.uk/] to help with identifying the structure it would need to become a charity.

Jacky at 07:00, 14 October 2011

2011-10-14T07:00:46Z

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	====Q. Will Freegle have to apply to be a charity if it becomes bigger or more formal?====		====Q. Will Freegle have to apply to be a charity if it becomes bigger or more formal?====

	A. Charitable organisations that have a regular annual income of more than £5,000, and for whom the law of England and Wales applies, must register with the Charity Commission for England and Wales. For companies, the law of England and Wales will normally apply if the company itself is registered in England and Wales. In other cases if the governing document does not make it clear, the law which applies will be the country with which the organisation is most connected.~~[16]~~		A. Charitable organisations that have a regular annual income of more than £5,000, and for whom the law of England and Wales applies, must register with the Charity Commission for England and Wales. For companies, the law of England and Wales will normally apply if the company itself is registered in England and Wales. In other cases if the governing document does not make it clear, the law which applies will be the country with which the organisation is most connected.

	Where an organisation's income does not exceed £5,000 it is not able to register as a charity with the Charity Commission for England and Wales. It can, however, register as a charity with HM Revenue and Customs for Tax purposes only. With the rise in mandatory registration level, to £5,000 by The Charities Act 2006, smaller charities can be reliant upon HMRC recognition to evidence their charitable purpose and confirm their not-for-profit principles.~~[17]~~		Where an organisation's income does not exceed £5,000 it is not able to register as a charity with the Charity Commission for England and Wales. It can, however, register as a charity with HM Revenue and Customs for Tax purposes only. With the rise in mandatory registration level, to £5,000 by The Charities Act 2006, smaller charities can be reliant upon HMRC recognition to evidence their charitable purpose and confirm their not-for-profit principles.

	Some charities which are called exempt charities are not required to register with the Charity Commission and are not subject to any of the Charity Commission's supervisory powers. These charities include most universities and national museums and some other educational institutions. Other charities are excepted from the need to register, but are still subject to the supervision of the Charity Commission. The regulations on excepted charities have however been changed by the Charities Act 2006. Many excepted charities are religious charities.		Some charities which are called exempt charities are not required to register with the Charity Commission and are not subject to any of the Charity Commission's supervisory powers. These charities include most universities and national museums and some other educational institutions. Other charities are excepted from the need to register, but are still subject to the supervision of the Charity Commission. The regulations on excepted charities have however been changed by the Charities Act 2006. Many excepted charities are religious charities.

Jacky at 06:58, 14 October 2011

2011-10-14T06:58:54Z

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	* Company limited by guarantee (articles of association, Trustees are called a Board or Management Committee etc, probably quite large, might have employees, has to be registered with Companies House)		* Company limited by guarantee (articles of association, Trustees are called a Board or Management Committee etc, probably quite large, might have employees, has to be registered with Companies House)
	* Charitable Incorporated Organisation - CIO - simpler legal structure than Trust or Company, two different models. See this link [[http://tinyurl.com/65v2m9h]] for full details and [[http://tinyurl.com/6zz2z4q]] for a link to Model Constitutions.		* Charitable Incorporated Organisation - CIO - simpler legal structure than Trust or Company, two different models. See this link [[http://tinyurl.com/65v2m9h]] for full details and [[http://tinyurl.com/6zz2z4q]] for a link to Model Constitutions.
			* Freegle can use the website Get Legal [http://www.getlegal.org.uk/] to help with identifying the structure it would need to become a charity.

Jacky: /* Q. What formal strucutre would Freegle have to adopt to become a registered Charity? */

2011-03-29T16:45:27Z

Q. What formal strucutre would Freegle have to adopt to become a registered Charity?

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	A. There would be paperwork, monitoring and some annual expenses which will mean commitment by volunteers to do the work and raise that funding. There are requirements on what needs to be included in the governing document which might not suit the way Freegle operates at present (eg. maintaining a list of all voting members, holding an AGM).		A. There would be paperwork, monitoring and some annual expenses which will mean commitment by volunteers to do the work and raise that funding. There are requirements on what needs to be included in the governing document which might not suit the way Freegle operates at present (eg. maintaining a list of all voting members, holding an AGM).

	====Q. What formal ~~strucutre~~ would Freegle have to adopt to become a registered Charity?====		====Q. What formal structure would Freegle have to adopt to become a registered Charity?====

	A. There are several legal structures we could adopt, ~~including the new~~ Charitable ~~Incorporatied~~ Organisation ([[http://tinyurl.com/65v2m9h]] for full details and [[http://tinyurl.com/6zz2z4q]] for a link to Model Constitutions)		A. There are several legal structures we could adopt. They are:
			* Unincorporated Association (gross income under £5kpa, has a membership, Trustees elected by members, no ownerhip of buildings, no employees, no limitation to liability)
			* Trust (no membership or small group of Trustees who are self appointed or grant making body only etc)
			* Company limited by guarantee (articles of association, Trustees are called a Board or Management Committee etc, probably quite large, might have employees, has to be registered with Companies House)
			* Charitable Incorporated Organisation - CIO - simpler legal structure than Trust or Company, two different models. See this link [[http://tinyurl.com/65v2m9h]] for full details and [[http://tinyurl.com/6zz2z4q]] for a link to Model Constitutions.