Transcript Charity Reforms - Methodist Church of Great Britain

Charity Reforms
Affected
1
2
Not affected 1
2
Scotland
England and Wales
Isle of Man
Channel Islands
A CONNEXIONAL LIAISON GROUP
is charged with ensuring Methodist
trustees are informed and fulfill the
requirements of the respective Acts.
Scotland
The Charities and Trustee Investment
(Scotland) Act 2005
•
Came into effect in 2006
Charity status achieved by
registering with the Office of the
Scottish Charity Regulator (OSCR)
Qualification
•
Organisation has one or more
charitable purposes
(Advancement of religion is a charitable purpose)
and
•
Organisation can demonstrate it
provides benefit to the public
All Methodist Charities in Scotland
and Shetland Districts are now
registered as Charities with OSCR
England and Wales
The Charities Act 2006
•
Came into effect in December 2006
•
Implementation is in stages
•
Registration with the Charity
Commission in some cases
Charitable status demonstrated
by:1
Registration where so required
2
Excepted Status continues
otherwise
There is a new Statutory Instrument
2007 no 2655 valid until 2012
Qualification
•
Organisation has one or more
charitable purposes
(Advancement of religion is a charitable purpose)
and
•
Organisation can demonstrate it
provides benefit to the public
Registration Threshold
• Register if income over £100,000
•
Excepted if below £100,000
REGISTRATION TIMETABLE
► Due date for registration
from 1 October 2008
►
Phased over a period
Trustees Annual Report
•
will most likely be used to demonstrate
Public Benefit
Income
Full report:
over
£500,000
Brief Report:
under £500,000
Local Churches
•When
registering will report General
Funds and Model Trust Funds
• Non
Model Trust Bequests and
Endowment Funds may need to be
registered separately
Circuits
•Will
report General Funds and Model
Trust Funds (CAFs)
• Non
Model Trust Bequests and
Endowment Funds may need to be
registered separately
Districts
•Will
report General Funds and Model
Trust Funds (DAFs)
• Non
Model Trust Bequests and
Endowment Funds may need to be
registered separately
OTHER METHODIST
BODIES/TRUSTS
•Must
apply for registration if income
exceeds £100,000
e.g Management Committee (Central
Buildings, Manchester)
The Trustees for Methodist
Church Purposes
•to
apply for registration as
Custodian Body
•will
report only own Funds as Full
Trustees NOT Custodian Funds
(CAFs, DAFs, Model Trust Bequests
held on behalf of Managing Trustees)
THE METHODIST CHURCH OF
GREAT BRITAIN
• Will apply for Registration
• Reporting
only funds in the Methodist
Council Consolidated Accounts
• Conference
to appoint trustees
LOCAL ECUMENICAL
PARTNERSHIPS (LEPs)
• Registration as a separate
institution may be required for
Single Congregations and some
Covenanted Partnerships
(Categories 1 & 2)
• Registration not required for other
LEPs (categories 3-6)
REGISTRATION PROCESS
Enquiries will be answered by the
Resourcing Mission Office
Roadshow Events
•
Six Regional Events
June
4 West Wakefield
10 Trinity Newport, South Wales
14 Coventry Central Hall
17 Wonford, Exeter
18 London (venue to be confirmed)
25 Central Hall, Manchester
Purpose of Roadshow Events
•Target all Methodist Charities
required to register as of 1 October
2008
•Share
information about the Act
•Seminar
to assist in completing
Applications for Registration
•Offer
guidance on remaining questions
ANNUAL ACCOUNTS
•
Standard Form of Accounts still
required applies to all Methodist
Charities including
-
Scotland
-
Channel Islands
-
Isle of Man
From 1 October 2008
EXCEPTED STATUS
•Applies
to all Methodist Charities with
annual income below £100,000
So
All Methodist Charities will be
either
Registered Charities
Or Excepted Charities
Statutory Instrument 2007
No 2655
Benefits and Problems of
Charity Registration
Burden on Trustees
•
More attractive to grant funders
•
Improvement in financial accounting
•
Help focus on charitable objectives and mission
aims
•
Scotland effect – feel good factor for a local
church with a Rolling Review
•
OSCR published report on their Rolling Review of
Charities – raises profile
•
Improvement in financial accounting
•
Regulators view us as ‘low risk’