Registered Charities
The following information may be useful for charities who want a quick overview of what happens when they become a registered charitable entity and what they have to do to maintain their registration.
Quick index
What happens now?
To maintain registration, charities need to continue to comply with their rules, let the Charities Commission know about any changes in their rules, contact or administration details, and file an Annual Return each year.
Once registered, charities are able to access the following benefits:
-
“Registered charitable entity” status - Charities can call themselves a “registered charitable entity" and use their unique registration number to confirm their status with funders, the public and other stakeholders, and on their promotional material. >> more
-
Tax exemptions - Registered Charities are eligible for charitable purpose tax exemptions. >> more
-
Public trust and confidence – Charities are listed on the Charities Register. The Register promotes public trust and confidence in the charitable sector by providing a fair and transparent way of identifying charities who meet the criteria of the Charities Act 2005. >> more
-
Information and promotion - Funders and the public can use the information provided on the Register to make informed decisions about the charities they support and/or contact the organisation. The information collected through the Annual Returns process will also help policy makers to make better-informed decisions affecting the sector. >> more
-
Annual Meeting representation – Registered charities can attend the Charities Commission Annual Meeting. The Annual Meeting gives charities an opportunity to comment on the work of the Commission and ask questions and make submissions. >> more
What if my details change?
You must let us know within three months if any of the following change:
the name of your charity
-
your charity’s address for service
-
your charity’s balance date
-
your charity’s rules
-
the purposes of your charity
-
your officers (including new appointments).
You can tell us about any of these changes by filling in a Form 3 - Notification of changes form and returning it to the Commission.
If changes take place at your Annual General Meeting (AGM) you can choose to report them to us as part of your Annual Return. You can do this as long as we receive the Annual Return within three months of the changes taking place or of becoming aware of the change. To do this, complete a Form 4 – Annual Return form.
Please note:
-
Changes to Officers – If you appoint a new officer, your Form 3 or Form 4 needs to be accompanied by a Form 2 - Officer Certification form for that officer.
-
Online submission – Form 2, Form 3, and Form 4 can also be completed online. To use your online account go to the Charities Register, log in, complete the required documents, and click “Submit”. For further guidance, information, or help activating your online account, please contact our free information line.
-
Groups (single entities) – If your charity is part of a single entity please check with your parent about how to inform the Commission of changes to your organisation. The parent is the group member that acts as the point of contact between the group and the Charities Commission.
If you are a parent entity reporting changes for members of your group, your Form 6 - Notification of changes: single entity may have to be accompanied by a paper copy of Form 3 or Form 4. This is because changes to details of group members may need to be captured on these forms. This will be outlined in the terms and conditions governing the registration of your group.
How do I file an Annual Return?
The Charities Act requires registered charities to file an Annual Return with the Commission within six months of their balance date.
The Annual Return information helps the Commission monitor registered charities to ensure they continue to qualify for registration and to provide information to the public about how charities carry out their charitable purpose.
You can complete your Annual Return online or on paper by filling out a Form 4 – Annual Return form. For more information, see our Annual Return information sheet and/or our Group Registration information sheet.
Please note:
-
Online submission - To complete an Annual Return online, simply log into your user account and access your customised form. To make it easier for you, we are able to fill in 19 of the 24 questions in the online form using your current details from the Charities Register.
-
Paper forms - If you prefer to use a paper form, you can print a blank copy of Form 4 from the website. You can also request a copy of the form to be posted to you by contacting our free information information line.
-
Notifying us of changes – If changes to your charity are made at your Annual General Meeting (AGM) you can choose to report them as part of your Annual Return. You can do this as long as we receive your Annual Return within three months of the changes being made or you becoming aware of them.
-
Changes to Officers – If you appoint a new officer, your Form 4 needs to be accompanied by a Form 2 - Officer Certification form for that officer.
-
Financial Accounts – When you submit your Annual Return, please remember to attach a copy of your financial accounts. For the purposes of the Charities Act your accounts do not have to be audited.
-
Incorporated societies – Once registered with the Charities Commission, Incorporated Societies do not need to send their annual financial statements to the Companies Office. They only need to send an Annual Return to the Charities Commission. >> more
-
Groups (single entities) – If your charity is part of a single entity please check with your parent about how you should file an Annual Return with the Commission. The parent is the group member that acts as the point of contact between the group and the Charities Commission.
If you are a parent entity filing an Annual Return for your group, your Form 7 - Annual Return for a single entity may have to accompanied by a hard copy of Form 4. This is because information about each of your group members may need to be captured in this form. This will be outlined in the terms and conditions governing the registration of your group.