Gift Aid Small Donations Scheme

The Gift Aid Small Donations Scheme (GASDS) will be implemented from 6 April 2013.

GASDS allows eligible charities and Community Amateur Sports Clubs (CASCs)  to claim Gift Aid style top-up payments on small cash donations without requiring the donor to provide a Gift Aid declaration.

The scheme applies to cash donations of £20 or less, received after 6 April 2013.

Charities and CASCs must meet certain conditions to qualify for thes cheme. If you do qualify, you could claim a top-up payment on up to  £5,000 of small cash donations in a  tax year – but this claim limit depends on certain circumstances. For example, your organisations must have successfully claimed Gift Aid for 2 out of the last 4 tax years to be able to claim under GASDS.

Most charities or CASCs can claim top-up payments on up to £5,000  of small cash donations they receive in a tax year, resulting in a top-up payment of up to  £1,250.

The amount of top-up payments that you can claim under the GASDS depends on the amount you also claim under Gift Aid. For every £1 of Gift Aid donations that you claim on, you can claim on £10 of GASDS donations up to the maximum limit. This is called ‘matching’.

More information on HMRC website: www.hmrc.gov.uk/charities/gasds/basics.htm

There is also a useful summary on  Sandy Adirondack’s legal update website for voluntary organisations:   www.sandy-a.co.uk/finance.htm#smalldonations

Read the Small Charitable Donations Act in full: www.legislation.gov.uk/ukpga/2012/23/contents/enacted

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Do you supply food? Draft guidance from the Food Standards Agency

Does your group or organisation supply food in a community setting?

The Food Standards Agency (FSA) often receives enquiries from local authorities, village hall users and other community organisations on how food hygiene law applies to community and charity food provision.

The FSA has produced draft advice that aims to help you  determine whether you classify  a ‘food business operator’ (or FBO) which needs to be registered and is required to comply with food hygiene legislation.  Operations that do not need to be registered are still legally required to supply food that is safe, but are not required to comply with food hygiene legislation when doing so.

The governing laws are set out in EU food law. For a food operation to require registration it must have both ‘a certain continuity of activities’ and ‘a certain degree of organisation’.

The proposed guidance says that if you provide food less frequently than once a month, this is not  ‘continuity of activity and’ therefore, should not require registration. Where food is provided at least once a month, it depends on the degree of ‘organisation’ involved. When deciding this, a range of factors need to be considered, such as the scale of the event, number of people provided with food and the nature of the food provided.

Operations deemed to meet both the ‘continuity’ and ‘degree of organisation’ criteria need to be registered with the local authority and must comply with food hygiene regulations.

If you provide food in a community setting, then your views on this draft guidance are invited.  The consultation is open until 21 May 2013.  Final guidance will then be published by the FSA in June 2013.

Find out more at http://www.food.gov.uk/news-updates/consultations/consultations-england/2013/villagehall-consult or telephone the FSA on 020 7276 8940

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Charitable Incorporated Organisations

The long-awaited Charitable Incorporated Organisation (CIO) is a new legal structure, under the Charities Act 2011, designed specifically and only for charities.

A CIO:

• is an incorporated form of charity which is not a company
• only has to register with the Charity Commission and not Companies House
• is only created once it is registered by the Commission
• can enter into contracts in its own right and its trustees will normally have limited or no liability for the debts of the CIO

The CIO was created in response to requests from charities for a new structure which could provide some of the benefits of being a company (e.g. legal personality and limited liability) but without some of the burdens (e.g. the additional administrative burden of dual registration and regulation under both charity law and company law).

The CIO will add to the range of legal structures that charities can choose to adopt. It is expected to be popular so a phased implementation plan for implementation has been set out, with indicative dates (i.e. they may change – but on schedule so far) shown below.

As you will see, the process will first be open to brand new charities, then to existing unincorporated charities who want to set up a CIO and transfer assets into it (starting with larger-income charities and gradually opening up to smaller ones).  Applications from existing incorporated organisations (Charitable   Companies Limited by Guarantee, Community Interest Companies, or Charitable Industrial   and Provident Societies) that wish to convert into CIOs  will not be accepted until sometime in 2014 (subject to Parliamentary approval of regulations, timetable to be announced)

Indicative date	Type of organisation	Income bracket
10  Dec 2012	Brand new charities	Over £5k
Mar 2013	Existing unincorporated charities	Over £250k
1 May 2013	Existing unincorporated charities	£100k to £250k
1 Jul 2013	Existing unincorporated charities	£25k to £100k
1 Oct 2013	Existing unincorporated charities	£5k to £25k
1 Jan 2014	Existing unincorporated charities AND Brand new charities	Less than £5k
During  2014	Existing incorporated organisations.	May be phased

More Information

On the Charity Commission website

Information and guidance on CIOs.  Includes model constitutions, information on how to set up and run a CIO, and the latest updates on CIO implementation.

www.charity-commission.gov.uk/Start_up_a_charity/Do_I_need_to_register/CIOs/default.aspx

Considering incorporation?

See this very helpful article CIO – Yes or No? on Sandy Adirondack’s legal updates website  for some questions to ask yourself and issues to consider when deciding whether to become a CIO or use some other structure: 

And on the same website an update on CIOs and what is involved in setting one up.

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Charity Commission guidelines for new charity trustees and school governors

The Charity Commission has published two new online tools for newly appointed trustees.

An online Trustees Handbook aims to help charities ensure a smooth handover between departing and newly appointed trustees. The guide also informs new trustees about their duties and responsibilities towards their charities and explains how to make use of the Commission’s online services and guidance.

The handbook is particularly aimed at charities  that have a high turnover of trustees and see several board members arrive and move on each year.

The pack includes a checklist of documents and information new trustees should either receive from their charity or find for themselves on the Commission’s website. The guide also explains the basics of online reporting and accounting.

New guide for governors of academies, foundation and voluntary schools

Separately, the Commission has joined with the school governor recruitment charity SGOSS and the Department for Education to produce an introduction to charity law for governors of academies, foundation and voluntary schools.

More information at:

http://www.charitycommission.gov.uk/RSS/News/pr_new_trustee_tools.aspx

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Portable Electrical Appliance Testing

The Health & Safety Executive (HSE) issued new guidance last year making clear that it is a myth — often promoted by companies who offer testing — that all appliances must have portable appliance testing (PAT) annually. HSE estimates that up to £30 million may be spent annually on unnecessary electrical safety tests.

HSE points out that the law simply requires employers to ensure that electrical equipment is maintained in order to prevent danger. It does not state that every item has to be tested, or how often testing needs to be carried out. Testig appliances to ensure they are safe may be necessary, but for low-risk appliances in a low-risk environment, simple checks such as looking for frayed cables or other obvious signs of damage may be enough.

More information:

• An HSE press release can be found at  http://www.hse.gov.uk/press/2012/hse-pattesting.htm
• A guidance booklet called Maintaining portable electric equipment in low-risk environments can be downloaded from  www.hse.gov.uk/pubns/indg236.htm
• Frequently asked questions (FAQs) answered at http://www.hse.gov.uk/electricity/faq-portable-appliance-testing.htm

Information courtesy of Sandy Adirondack’s legal update website for voluntary organisations at www.sandy-a.co.uk

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Free guides for voluntary groups

Community Impact Bucks has developed a range of free self-help guides to help local organisations, covering such topics as business planning and project planning. More information/download the guides from:

http://www.communityimpactbucks.org.uk/pages/selfhelpguides.html

Meanwhile, Nottingham CVS has a free to download publication Banking for Charities, for people who manage the financial affairs of a charity or voluntary organisation.  You can download this at:

http://www.nottinghamcvs.co.uk/files/A%20Guide%20To%20Banking%20For%20Charities.pdf

Don’t forget if you need help with any aspect of setting up, running or developing your voluntary organisation, the Community Development Team at South Derbyshire CVS can help – contact Pam Wood, Kerrie Fletcher, Cathy Miles or Eric Clayton on 01283 219761 or visit http://www.southderbyscvs.org.uk/services/CommDev.html

 

 

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Register of charities: a review of information collected from charities

Earlier this year the Charity Commission carried out a consultation to seek views on the information that is collected when they register a charity and the information charities submit through the Annual Update and Annual Return. 103 responses were received and an analysis of these can be downloaded from:

http://www.charitycommission.gov.uk/Library/review_analysis2012.pdf

Following the review a small number of changes will be made to the Annual Return for 2013. However, in the light of the responses to this consultation and the recommendations made by Lord Hodgson’s report Trusted and Independent: Giving charity back to Charities – Review of the Charities Act 2006,  the Charity Commission has decided that a more fundamental review of the information collected through the Annual Return is needed.

This review will take into account, the responses received from the consultation, the recommendations in Lord Hodgson’s report and the Government’s response, and the results of focus groups with the public. It will also include further consideration of whether or not the Summary Information Return should be retained. There were mixed views on this in the consultation responses.

Full article: http://www.charitycommission.gov.uk/RSS/Updates/review_analysis2012.aspx

 

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Gift Aid Small Donations Scheme – update

As reported in the last blog, http://sdcvs.wordpress.com/2012/08/22/small-charitable-donations-bill/  this is a new scheme introduced in The Small Charitable Donations Bill that would enable charities to claim Gift Aid style ‘top up’ payments on the small donations they receive where it is difficult to get a Gift Aid declaration, on small donations up to a maximum of £5k per year (so a maximum top up payment of £1,250 per year). The Bill has just completed the Committee Stage and will report back to the House of Commons later in the year.

To prevent the scheme being used fraudulently, the Bill says that for each £2 they claim under the new scheme charities must have claimed at least £1 using the Gift Aid scheme in the same year, and they must have claimed Gift Aid in 3 of the past 7 years, and have a good record with HM Revenue & Customs. Responses from charities and umbrella organisations had raised concerns that this effectively rules out smaller charities and those not currently operating Gift Aid, the very types of charity the bill is supposed to help.

During the Committee discussions, Sajid Javid, economic secretary to the Treasury, said that he is minded to look again at the level of Gift Aid ’match required to claim top up payments.  A proposal which would have allowed smaller or newer charities to claim top up payments even though they didn’t meet the requirements detailed above, was discussed, but later withdrawn.

Information about the Bill and its progress can be found at:

http://services.parliament.uk/bills/2012-13/smallcharitabledonations.html

Meanwhile the draft regulations, which set out the general administrative framework for the Gift Aid Small Donations Scheme, have been published on the HMRC website. You can read and comment on these until 5 December at:

http://www.hmrc.gov.uk/drafts/small-donations.htm

 

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South Derbyshire CVS Training Courses Autumn 2012

 Derbyshire Volunteer Passport

For people who volunteer, or are thinking of volunteering, with children & young people in Derbyshire. The course is running 3 times in Autumn 2012.  It comprises 5 half day sessions.

Dates and details can be found at:

http://sdcvs.wordpress.com/2012/08/24/derbyshire-volunteer-passport-autumn-2012/

Training for Community Groups

Download Training for Community Groups leaflet: SDCVS Community Group Training leaflet (MS Word, 90 KB)

Safeguarding

**New date** Mon 15th  October, 9.30am-12.00pm

• Why is Safeguarding relevant to your group?
• Current legal requirements
• How to deal with any concerns
• Checking your group’s policies & procedures

How to set up a Community Group

15th November, 10.00am-12.30pm

• How do you know if your group is needed?
• How to get people involved
• Setting up a committee
• How to set aims, objectives & agree a constitution

Committee Skills

15th November, 1.30pm-4.00pm

• How to establish a committee
• Roles and responsibilities of the members
• How to run effective meetings

Each community course costs £10 per person for SDCVS affiliated groups and £20 for non-members.

Domestic Abuse Awareness

26th October & 9th November, 9.30am – 3.30pm

• Exploring domestic abuse – cause & effect
• Society’s views and influences
• Safety planning and support agencies

This is an accredited 2-day course and costs £50 per person.  Open to all working or volunteering to support Domestic Abuse or related services.  It is not necessary to do the accredited version – to achieve the accredited Aim Award however, it will be necessary to complete a workbook and this will require up to 5 hours of self study in addition to the 2 training days.

Download course details: SDCVS Domestic AbuseTraining Oct 2012 (MS Word, 276 KB)

All courses held at local training venues in Swadlincote. Lunch is provided on all full-day training courses.

How to book

To book your place or for more information contact Chris Wagstaff at South Derbyshire CVS

Tel: 01283 550163 or email: office@sdcvs.org.uk

Download a training leaflet (all courses):

SDCVS Community Group Training leaflet (MS Word, 125 KB)

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The Derbyshire Playing Field Summer 2012

A quarterly publication from Rural Action Derbyshire for those who are responsible for the management and maintenance of sports and recreational facilities.

You can download a copy from RAD’s website.

Helena Stubbs, Rural Officer and Village Halls Advisor at RAD, is on the look out for material for the Autumn edition as the editorial deadline is looming quickly (29th August).  She is particularly keen to hear about Queen Elizabeth II Fields Challenge sites across the county – Jamie Leeson (Fields in Trust Regional Manager) informs me that there has been an upsurge in applications in recent months which is great news for the campaign.

If you have any interesting news to report, contact Helena on 01629 821925 or click here to email Helena.

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