Charity Commission regulations
Please find below regulations the Commission has made under the Charities Act (Northern Ireland) 2008.
Annual return regulations
The Charities (Annual Return) Regulations (Northern Ireland) 2014, 2015, 2016, 2017, 2019 and 2020 (available to read or download below) outline the information to be included in charities' annual returns for a particular year. Find out more about charity reporting and annual returns by clicking here.
The charity (failed appeals and disclaimers) regulations
The Charity (Failed Appeals and Disclaimers) Regulations (Northern Ireland) 2013 highlight a significant step in the Commission’s history, as the first regulations which the Commission has had the authority to make itself. The regulations came into effect on 1 July 2013 and are available to read or download below.
A failed appeal occurs when an attempted appeal by a charity does not raise the target amount required, for example, an appeal to complete a particular project or to purchase a piece of equipment.
In the case of a failed appeal, the regulations state that one of two outcomes can occur:
1. Charity trustees return all donations to the original donors and explain that the appeal has failed.
2. Charity trustees can apply to the Commission for a scheme to be made to amend the original purpose(s) of the appeal to allow use of the funds raised. A scheme may also be needed when an excess of funds are donated, to allow the remainder to be used for another purpose. Donors should be informed at the outset that if the original appeal fails, their donation will be used for something similar.
A specimen form for donors to disclaim their right to have donated property returned can be found within the appendices to the regulations.
If you require the Commission to make a scheme for a failed appeal or would like further clarification or assistance, please contact the Commission.