The Charity Commission for Northern Ireland will determine if an organisation is charitable or not - it established the register of charities in December 2013 and is now calling on all charitable organisations to come forward and register. Previous to the establishment of the register of charities, HMRC granted ‘charitable recognition for tax purposes’ for charitable organisations in Northern Ireland. HMRC will no longer accept new applications for charitable tax exemptions from organisations unless they have been registered first with the Charity Commission. The Commission has issued new guidance on 'Starting up a new charity' for people who are thinking of setting up a charity for the first time.
All charitable organisations, including those recognised as charities by HMRC who do not appear on the 'deemed list', need to complete an expression of intent for charity registration so that the Commission can put them on its registration list. The Commission will then call organisations forward from the registration list when it is ready to register them. If your charity already appears on the registration list then you do not need to complete the expression of intent form.
It is not known how long this process will take, however, it could take up to 3-6mths before an organisation is called, but it may be longer depending on demand. Please note that it may take a further 3 months for the Commission to assess an application once submitted. If you are in urgent need of charitable status then let the Commission know this in the special circumstances box on the expression of intent form.
The Charity Commission has issued guidance on registering as a charity which gives detailed information about the online process and preparing for charity registration. It has also devised a very helpful online tutorial which demonstrates on how to complete the online application. When your organisation successfully registers as a charity with the Commission you can then apply for charitable tax exemptions with HMRC, see below.
In order to submit an application you will need to have a governing document – constitution, trust deed, memorandum and articles of association - written in charitable form. NICVA’s governance and charity advice service can assist you with drafting a suitable governing document in charitable form for a small fee.
Once a charity is registered with the Charity Commission for Northern Ireland, it can then apply to HMRC to get recognised for tax purposes so that it can claim gift aid.
The charity will first need to register for a HMRC online account (government gateway account). The main contact will need to provide their date of birth, national insurance number and email address along with their full name. Once you get a User ID, keep it safe as you’ll need it for the next step.
Once you have registered for the HMRC online account, close the website down and open up this link to the charity recognition online application. Answer the initial questions and you can then log in with your user ID and password to start the online application.
NICVA Governance and Charity Advice Service
t: 028 9087 7777
e: [email protected]
All of NICVA’s advice notes, as well as the most up to date information about the implementation of charity law, can be downloaded from the specialist Governance and Charity Advice section.
Detailed guidance notes for charities on payroll giving, gift aid, and charity trading, charity tax exemptions
Developing Governance Group
Online resource of governance materials mapped to the Code of Good Governance - www.diycommitteeguide.org
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