The Charity Commission for Northern Ireland (CCNI) has written to request information from all organisations previously granted Charitable status for tax purposes by HM Revenue and Customs (HMRC). If you want to know more about this important work and how it affects you, please refer to our frequently asked questions below.
- Why does CCNI want this information?
- Why was a specific person within the organisation contacted?
- What does the person contacted/organisation need to do next?
- CCNI has written to the wrong person, what should we do?
- Other organisations have received a letter, why have we heard nothing?
- What if the CCNI cover letter/form cannot be found to return it?
- The organisation does not exist any more, what do we do?
- Can information be provided over the phone?
- Can information be emailed back?
- What happens next?
- When will registration commence?
- Where do I go for further information?
Why does CCNI want this information?
There is new legislation coming into effect requiring all charity organisations to register with the Charity Commission for NI. CCNI anticipate this will begin to happen later this year. As we prepare to gradually roll out this process, CCNI has begun gathering income and contact information from organisations previously granted Charitable status for tax purposes by HM Revenue and Customs (HMRC).
Why was a specific person within the organisation contacted?
CCNI has received the contact names and details of organisations that have previously been granted Charitable status for tax purposes by HMRC. Legislation was passed to enable the sharing of this information. We are contacting these names and organisations to ensure details are correct and up to date.
Eventually all organisations carrying out the types of charitable work set out in the Charities Act (Northern Ireland) 2008, will be required by law to seek registration with the Charity Commission for Northern Ireland, regardless of whether they want to avail of the tax benefits.
To be considered as a charity an organisation must satisfy the definition of a charity set out in the new legislation and meet the Public Benefit Test. However, due to a legal issue concerning the Public Benefit Test, the Charity Commission is not currently in a position to begin the process of registration. Proposals to amend the legislation are currently with the Department for Social Development, CCNI hope registration will begin in 2011, and important preparations are now being made.
What does the person contacted/organisation need to do next?
Complete the short return form providing information under the five sections. Remember to sign before returning the completed form. The signatory needs to have authority to sign it off i.e. Board Member, Trustee, Charity Trustee, Officer, agent or employee of the charity.
CCNI has written to the wrong person, what should we do?
If the contact person has stepped down from their previous role but is still involved with the organisation, or knows the correct contact person, they should pass the letter and form to the current organisational contact to complete and return as soon as possible.
Alternatively if the contact person has left the organisation, or is unwilling to pass the letter and form on, they should contact CCNI and if possible provide relevant contact details so correspondence can be issued to the correct person. You can contact us by:
e-mail: admin@charitycommissionni.org.uk
Tel: 028 3832 0220
In writing to:
Pre Registration,
Charity Commission for Northern Ireland
257 Lough Road
Lurgan
Craigavon
BT66 6NQ
Legislation is due to come into force within the next month which makes it a statutory obligation to provide this preregistration information as requested by CCNI under the Charities Act (Northern Ireland) 2008. CCNI will be writing again shortly with information about developments in the legislation so it is important to have correct contact information.
Other organisations have received a letter, why have we heard nothing?
If your organisation is registered with HMRC for charitable tax purposes you should receive a letter and form from us for return by 14 February 2011. If you do not, please contact CCNI Pre Registration by:
email: admin@charitycommissionni.org.uk
Tel: 028 3832 0220
In writing to:
Pre Registration,
Charity Commission for Northern Ireland
257 Lough Road
Lurgan
Craigavon
BT66 6NQ
If you are not registered with HMRC you will not be on our mail out list at the moment. When the process of Charity Registration commences later this year you can apply to register with us. In the meantime you can apply to HMRC to be given charitable tax status.
You can contact HMRC Charities Helpline on Tel 0845 302 0203 (open from 8.00 am to 5.00 pm, Monday to Friday) for more help or visit www.hmrc.gov.uk/charities/guidance HMRC Charities Guidance (External link).
What if the CCNI cover letter/form cannot be found to return it?
If you previously received and now need a replacement copy of your letter or form contact CCNI Pre Registration by:
email: admin@charitycommissionni.org.uk
Tel: 028 3832 0220
In writing to:
Pre Registration,
Charity Commission for Northern Ireland
257 Lough Road
Lurgan
Craigavon
BT66 6NQ
The organisation does not exist any more, what do we do?
If you have received a letter from the Commission and the contact person has the authority i.e. former Board Member, Trustee, Charity Trustee, Officer, agent or employee of the charity, they can use the form to state in writing that the organisation no longer exists. Remember to sign the form before returning it. Until a signed form is received CCNI will assume the organisation still exists.
Can information be provided over the phone?
No - we need a signed form for the declaration, even if contact details are provided.
Yes - please ensure you have completed and signed the form, before emailing a scanned copy to: prereg@charitycommissionni.org.uk
Once information is submitted you do not need to contact the Commission regarding registration, we will contact you in due course. However, if there is any change in contact details please inform CCNI as soon as possible.
Organisations that have previously been granted Charitable status for tax purposes will be entered onto a temporary list held by the Commission, under the heading of 'Organisations that have previously been known as charities'. Please note this is not the Register of Northern Ireland Charities.
When will registration commence?
At this stage CCNI cannot be more specific about when registration will commence. Updates will be provided on the website in due course. Individual registration will depend on the current legislative issue being resolved. Guidance on completing the online registration form will be available on this website when the registration process opens.
Where do I go for further information?
If you would like further information please contact us by:
email: admin@charitycommissionni.org.uk
Tel: 028 3832 0220
In Writing to:
Pre Registration,
Charity Commission for Northern Ireland
257 Lough Road
Lurgan
Craigavon
BT66 6NQ
