Becoming a charity. Summary of Activities

It is the Inland Revenue that decides whether groups in Northern Ireland are charitable (for tax purposes). The Revenue looks at a copy of your constitution and a description of your activities. This description is referred to as a Summary of Activities.

The Summary is a short description of what your group has done in the past or intends to do in the future. One page is usually sufficient. Its purpose is to describe your group to the Inland Revenue so as to verify that you are only involved in charitable activities.

Write the summary in a narrative style rather than a list of bullet points.

DETAILS TO INCLUDE

1. Background information about the area where your group operates.
2. An explanation of why the group is needed.
3. Exact details of how your group benefits people.
4. A description of present activities and future plans, and examples of past projects and activities.
5. A description of how your group is run.
6. Name a contact person and give their full contact details.

For assistance with the preparation of your summary, please contact the governance and charity advice staff at NICVA on 028 9087 7777.

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