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An Rialálái Carthanas/Charities Regulator (N Ireland):
www.charitiesregulatoryauthority.ie
If you are unsure whether you need to be registered please seek separate legal advice.
Her Majesty’s Revenue and Customs (HMRC)
Your charity will need to be registered with HMRC if it wishes to claim any charitable tax reliefs. HMRC has a duty of con dentiality to all those who apply to it, so there is no public register. If you are unsure whether or not you are registered you will need to contact them directly. Their charity helpline details are available at: https://www.gov.uk/government/organisations/hm-revenue- customs/contact/charities-and-community-amateur-sports-clubs-cascs
Depending on what activities your charity is carrying out you may also need to be registered with other entities. For example, those running care facilities will need to be registered with the Care Quality Commission (CQC): http://www. cqc.org.uk; if you handle personal data with the Information Commissioner’s Of ce (ICO): https://ico.org.uk etc.
WHO ARE THE CHARITY TRUSTEES?
Section 177 of the Charities Act 2011 de nes the charity trustees as: “the persons having the general control and management of the administration of a charity”. In the structures laid out (see previous chapters for more details) the charity trustees are normally:
(a) Charitable trust – the trustees (if there is a distinction between managing and custodian trustees, the charity trustees will be the managing trustees)
(b) Charitable company limited by guarantee – those who hold the role of directors
(c) Charitable incorporated organisation – the charity trustees
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