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Charities can be natural or non-natural persons and so you will hear terms such as trustees and members, which are the equivalent of directors and shareholders of a company limited by guarantee rather than shares. Trustees may also be members, especially in smaller charities. In larger charities, a wide and active membership base is vital to raising a sustainable income to keep the charity functioning. Members are different to donors, who make one-off or multiple donations of any amount whenever they like. Examples of charities with a larger number of members are National Trust, The Scout Association and the Royal Society for the Protection of Birds. The National Trust has over 5 million members.

It is important to know that a charity can either be an incorporated or an unincorporated body. An incorporated body is a legal entity, meaning it can do the things that a normal individual can do. This includes employing paid staff, owning property and executing agreements in the organisation’s own name. The trustees in an incorporated body are not normally personally liable, this means that they are not responsible to contribute to the organisation’s liabilities except up to the amount they will have guaranteed usually £10.

The various types of incorporated charities include the Foundation and Association form of Charitable Incorporated Organisation (CIO), and the Charitable Company. The difference between a Charitable Company and a CIO is that the Charitable Company must register and file accounts with Companies House and the Charity Commission whereas, the CIO only needs to file accounts with the Charity Commission. In a Foundation CIO the members are themselves trustees whereas in an Association CIO there may be members who are not trustees. This means that an Association CIO will be able to generate income from members who may pay a subscription but as the members also have voting rights the trustees will have less control over the charity’s decisions. This is similar to a limited company which has shareholders. The other two types of charitable organisation have an unincorporated structure; these are charitable trusts and unincorporated associations. In a charitable trust, the trustees have the responsibility to own and manage assets in the manner set out in the trust deed for the best interest of the beneficiaries who may be a charity or a charitable cause. A trust is set up by the settlor who first transfers the assets to the trust. Examples of unincorporated associations are sports clubs and voluntary groups which have trustees, a committee, members and some for of rules called a constitution. The Royal Yacht Association is a well know club an operates as an unincorporated organisation.

There are several reasons as to why the trustees of a charity may choose the CIO route over a Charitable Company. A CIO only needs to file accounts with the Charity Commission, whereas a Charitable Company will need to file accounts with the Charity Commissions and Companies House. This is appealing to organisations who wish to reduce administration and cost burdens but still retain all the benefits of a charitable company namely limited liability for trustees and recognition as a legal person. With this in mind, it may seem unclear as to why a trustee/s may still decide upon a Charitable Company over a CIO. A CIO that does not follow the legislation and regulations mentioned in the Charities Act 2011 may be discontinued in which case it will no longer be able to function whereas a Charitable Company under similar circumstances may continue to trade as a company. This is the main point in support of registering a Charitable Company over a CIO.

O local de generosidade e altruísmo não deve ser confinado e limitado por fronteiras e, portanto, é razoável esperar que instituições de caridade registradas no Reino Unido realizem seu trabalho em regiões fora do Reino Unido, e esse geralmente é o caso de muitas instituições de caridade. No entanto, devido ao atual clima socioeconômico e político turbulento global, há preocupações legítimas levantadas pela Comissão sobre instituições de caridade que operam a fronteira transfronteiriça, especialmente em zonas de conflito que, por sua vez, levaram a regulamentos e verificações cada vez mais rigorosos. O Movimento Internacional de Fundos é uma área monitorada de perto e as instituições de caridade podem involuntariamente ser capturadas pelas leis da lavagem de dinheiro e atividades de financiamento terrorista. Ter uma trilha de auditoria garante um registro claro das despesas financeiras de um projeto e aumenta a transparência, importante se a Comissão desejar estabelecer o destino final dos fundos que estão sendo transferidos. No caso de movimentos de caixa, um formulário de registro de pagamentos em dinheiro pode ser usado para ajudar na trilha de auditoria. Demonstração de bons procedimentos de governança e auditoria e sistemas de abordagem proporcional baseados em riscos acrescentarão peso à sua aplicação. Um plano de visita também é vital ao organizar a primeira viagem ao local e também para deixá -lo claro para a Comissão de que existe um sistema de monitoramento para gravação e acompanhar as futuras visitas. Geralmente, existem três tipos de visitas ao longo de um projeto. Uma avaliação inicial é feita antes que qualquer trabalho seja realizado e visa identificar a necessidade do beneficiário e criar um plano de ação eficaz. Isso é vital para garantir a corrida suave do projeto. A segunda visita seria a visita de monitoramento. Isso geralmente ocorre enquanto o projeto está em execução e visa garantir que o plano de ação original esteja sendo seguido e as razões para qualquer desvio. Existem documentos -chave que podem ser mantidos como parte do teste geral de auditoria; Isso inclui um log de visitas de monitoramento que pode ser usado para acompanhar as visitas feitas, o trabalho que foi concluído até o momento e quaisquer marcos significativos que foram alcançados. É importante observar que nem todos os projetos terão uma visita de monitoramento. Um exemplo disso diria que um tratamento médico, caso em que apenas uma avaliação inicial e visitas de acompanhamento são necessárias. A terceira e última visita é a visita de acompanhamento. Isso ocorre após a conclusão do projeto e tem como objetivo garantir que os objetivos pré-determinados tenham sido alcançados. Também deve haver um sistema claro que seja usado para selecionar quais indivíduos devem se beneficiar do trabalho da instituição de caridade. Isso refere -se à avaliação inicial e demonstra à Comissão que os indivíduos genuinamente menos afortunados estão se beneficiando das atividades da instituição de caridade. As instituições de caridade britânicas são respeitadas em todo o mundo e, portanto, é importante que todos trabalhemos para preservar esta imagem. Meer & Co.

There are useful housekeeping rules which if followed can greatly increase the credibility, authenticity and so the outcome your application for registration. Having an audit trail ensures a clear record of the financial outgoings of a project and increases transparency, important if the Commission wishes to establish the final destination of the funds that are being transferred. In the case of cash movements, a cash payments record form can be used to assist with the audit trail.

When registering a charity in an area deemed to be of high risk, it is likely that you will be required to supply additional information more specific to your activities before your application is finally approved by the Commission. Demonstration of good governance and audit procedures and risk based proportionate approach systems will add weight to your application.

It is important to understand which specific overseas regional locations the charity will be performing its activities And how potential beneficiaries there will be identified and who will be interacting with beneficiaries over there. A visit plan is also vital when Organising the first trip to the location and also to make it clear to the Commission that there is a monitoring system in place for recording and keeping track of future visits. There are usually three types of visits that take place throughout a project. An initial assessment is made before any work is carried out and aims to identify the need of the beneficiary and to create an effective action plan. This is vital to ensuring the smooth running of the project. The second visit would be the monitoring visit. This usually takes place whilst the project is running and aims to ensure that the original action plan is being followed and the reasons for any deviation. There are key documents that can be kept as part of the overall audit trial; this includes a monitoring visit log which can be used to keep track of the visits made, the work that has been completed to date and any significant milestones that have been reached. It is important to note that not all projects will have a monitoring visit. An example of this would say a medical treatment in which case only an initial assessment and follow-up visits are required. The third and final visit is the follow-up visit. This takes place after the project is completed and aims to ensure that the pre-determined goals have been achieved. There should also be a clear system in place that is used to select which individuals are to benefit from the charity’s work. This relates back to the initial assessment and demonstrates to the Commission that the genuinely less fortunate individuals are benefiting from the charity’s activities.

In conclusion, the Commission is there to provide you with guidance on how to safeguard the trustees, beneficiaries and the charity’s assets. British charities are respected throughout the world and so it is important that we all work to preserve this image.

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Article written by Dev Barman (Charity Registration Manager, Meer & Co Chartered Accountants and Tax Consultants)