About registration
Need a quick overview of registration under the Charities Act and what it entails? This is a good place to start.
The registration process
Registering with the Charities Commission is voluntary and has no bearing on the legal status of charitable organisations. A charity that chooses not to register with the Commission will still be able to call itself a charity and solicit funds from the public.
However, a charity that chooses not to register with the Commission will no longer qualify for tax exempt status. And it will not be able to call itself a "registered charitable entity".
The test for registration is a legal one and organisations will be required to provide the Commission with documentation that proves the organisation is carrying out charitable purposes and activities.
To apply for registration, charitable organisations will need to complete an application form and an officer certification form for each officer. A copy of the organisation's rules or governing document must also accompany the application to show that the organisation is carrying out charitable purposes and activities.
We've developed a registration checklist to help you gather the essential information together.
The Register opened to receive applications on 1 February 2007. The tax provisions of the Act, i.e. the removal of tax free status of those charities choosing not to register, will come into force on 1 July 2008.
After a charity is registered
Once a charitable organisation has registered with the Commission it will be issued with a unique registration number. Organisations will be required to disclose this number at the request of a member of the public, if they are invited to make a donation over the phone or Internet. This requirement is an important safeguard and will be useful in providing the public with a high degree of confidence that an organisation is undertaking activities that are both charitable and in the public interest.
Charitable organisations will be required to notify the Commission in the event that certain core information, such as the organisation's charitable purpose, has changed during the year. This requirement will ensure that all information that is held on the Charities Register is as up to date as possible. Late filing fees will apply if the Commission is not notified of these changes within a specified time.
Organisations will also need to submit an annual return that outlines their charitable purpose and activities and provide basic financial data such as an organisation's income, outgoings and net worth. Collecting this data will provide valuable information for the Commission, the Government, and the charitable sector on funding sources and trends within the sector.
Charitable organisations will also be required to assist the Commission with any investigations that it undertakes in performance of its statutory monitoring obligations. It will be an offence for any charitable organisation to fail, without reasonable excuse, to supply the Commission with information and documents that have been requested during an investigation.