Public Participation Network Charities Regulator Public Participation Network 28 June 2016 Mandy Osborne Registration & Reporting

Overview of the Charities Regulator Charities Act 2009 Charities Regulator established 16 October, 2014 Functions of Regulator include: Establish a Register of Charities in Ireland Compliance Increase trust and confidence in the charities sector Ensure accountability to donors, beneficiaries and the public. Providing guidance and support to charities / Assisting trustees in their obligations and duties

What is a charitable organisation? Must have a charitable purpose: (a) the prevention or relief of poverty or economic hardship; (b) the advancement of education; (c) the advancement of religion; (d) any other purpose that is of benefit to the community. Must have a clear public benefit All income and property (aside from operation and maintenance) must be used to advance the charitable purpose

Public Register – who must apply? All charities holding charitable tax status (CHY number) on 16 October 2014 are deemed registered but must complete information on the register and an annual return All charitable organisations in existence prior to 16 October 2014 but not holding charitable tax status must apply for registration (deadline for applications was 16 April 2016) All new charitable organisations must apply for registration and cannot operate as a charity until approved

Benefits of Registration An opportunity for a charity to demonstrate that it is transparent, accountable and operates to a high standard of administration and governance. A platform for every charity in the sector to play a part in rebuilding trust and confidence. A sound basis for donors and volunteers to support a charity and its mission. (Trust Mark) Enables us to identify the “(Potentially) bad” from the Good (Public Confidence)

What organisations need to do Four Key Steps 1: Create a User Account on our Online System. 2: Complete or Apply for registration 3: File Annual Activity and Financial Reports (10 months after financial year end) 4: Maintain details on the Charity Register

Organisations Deemed Registered All Charities holding a charitable tax exemption from Revenue (CHY Number) before 16 October, 2014 PIN Letter issued by the CRA in late 2014 New PIN letters issued in November, 2015 If a charity didn’t get this letter, they need to contact the Charities Regulator and request a copy of the PIN letter to be reissued Use PIN to ‘Create a charity account’

Organisations which must apply to be registered All Charities not holding a charitable tax exemption from Revenue (CHY Number) before 16 October, 2014 All New Charities Need to Apply for a Charity Account On the website of the Charities Regulator click “apply for charity account” Info including organisation’s name, charitable purpose, financial year end date, contact details Charities Regulator will issue a letter to the address provided containing a PIN number allowing organisation to ‘Create a Charity Account’

Create a charity account Go to www.charitiesregulator.ie and click on “Create Charity Account” Enter username (must be a valid email address) Enter a password Confirmation email issued Log into the account via homepage

Useful information regarding our website www Useful information regarding our website www.charitiesregulatoryauthority.ie   Red* Any fields in Red with * are required to be completed. Move your mouse over any help symbols for further information. The eye symbol indicates that information provided will appear on the public register of charities Save The Save button allows you to save your progress and return at a later stage to complete. Check Completeness Check Completeness will inform you of remaining required fields that must be completed before the application can be submitted.

Trustees Who is a trustee? For a company, - the directors and other officers of the company (e.g. board of directors) For a body corporate (other than a company) or an unincorporated body of persons, any officer of the body or any person for the time being performing the functions of an officer of the body (e.g. board of management) What does this mean...? Restrictions on who can be a trustee

Documents Governing document All charitable organisations are required to have a Governing Document Constitution / Memorandum and Articles of Association / Trust Document / Other governing document Signed Declaration

Annual Returns WHO? WHY? WHEN? Transparency / Accountability / Public Confidence - Legal Obligation The annual return is due 10 months after charity's financial year end date Charity must be registered / information complete on the Register of Charities in order to complete the annual report Automatic email notification from the Charities Regulator in advance Information provided will automatically be updated and visible on the Public Register of Charities

Annual Return Documents The Number and Type of Documents will depend on the gross annual income. 1. A charity with a Gross Annual income of less than €10,000 is not required to provide any accounts, however they have the option to provide; An income and expenditure account & a statement of assets and liabilities. 2. A charity with a Gross Annual income of €10,001 - €100,000 is required to provide; 3. A charity with a Gross Annual income of more than €100,001 is required to provide; A full set of audited accounts for the reporting period Some exemptions apply: income less than €10,000, an ‘education body’, a company

Most Importantly – We are here to help Contacting the Charities Regulator Online query system at www.charitiesregulator.ie Email info@charitiesregulator.ie Phone 01-633-1500 (Lines open 1pm-5.30pm) Address: St. Martin’s House, Waterloo Road, Dublin 4

Questions