The Commission has been given powers to begin its investigatory, compliance, enforcement and regulatory scrutiny of organisations in Northern Ireland previously granted charitable tax exemption by HM Revenue & Custom (HMRC).
We can now use these powers to identify and investigate apparent misconduct or mismanagement in the administration of these organisations, and take steps to protect charitable assets.
These powers do not yet apply to all charitable organisations. However, a list of organisations currently registered for tax purposes with HMRC is available.
We will asses a concern received and depending on the seriousness and risk involved will asses what is best route to rectify the concern. However, we will not be able to involve ourselves in all complaints about charities, as set out below:
We need to know about concerns that have resulted in or might result in a significant loss of funds or a significant risk to the charity's property, work, beneficiaries or reputation. This section will explain when and how you need to tell us and explains what our response may be.
Guidance for auditors and independent examiners
Auditors and independent examiners in Northern Ireland will have a statutory duty to report matters of material significance to charity regulators. This section will set out which concerns you should report to us and explain how we will take action.
Occasionally people have causes for concern about charities. In some cases this is a matter for us, but in other cases you should take the matter up with the charity itself or with another body. This section will explain where we will and will not take action.