CCNI latest work update - June 2010

The Charity Commission for Northern Ireland, established last year, is currently engaged in recruiting a staff complement and putting in place appropriate organisational structures. A key initial priority is the establishment of a new register of charities in Northern Ireland and in relation to this CCNI is obligated to  publish  Guidance on the Public Benefit Test which the legislation requires charities to satisfy. This Guidance will explain the requirements to be fulfilled in order to be registered as a charity in Northern Ireland.  It will affect both organisations already registered with HMRC and those wishing to apply for charitable status for the first time.

Considerable preparatory work has been achieved on processes and procedures to begin registration, and preliminary briefings have been given to the sector. The draft Public Benefit Guidance was issued for public consultation late last year and, after responses had been considered, it was referred to legal counsel for closer scrutiny earlier this year to ensure its robustness.

As a result of legal advice received, the Charity Commission for Northern Ireland has asked the Department for Social Development to examine a technical aspect of the legislation governing the public benefit test. Until this examination is completed CCNI can not begin opening of registration. We had originally planned this would happen at the end of June.

The phasing in of registration will commence as soon as possible when this work is complete, and all stakeholders will be kept fully informed. Until this examination is concluded there remains no requirement, or indeed provision, for an institution to register as a charity in Northern Ireland.

Until such time, any institution which operates for charitable purposes may continue to apply to HMRC for charitable status which, if granted, will entitle the institution to certain tax benefits.

In the meantime CCNI will continue to prepare for the new regulatory regime by putting appropriate staffing resources and organisational structures in place. We will continue development of the website and information resources and establish necessary processes and procedures. We will continue to work in partnership with other bodies and provide all relevant information to charities.CCNI recently received the names and details of over 7,000 organisations that have previously been granted charitable status for tax purposes. We have continued to progress the entering ofthese organisations onto a new and temporary list held by the Charity Commission for N.I. under the heading of “Organisations that have previously been known as charities.” This is not the new register, but will be made publicly available on this website very shortly.