employment

Equality and Good relations

This means in practice that the management committee needs to ensure that equal opportunities and diversity principles are applied in all areas of the organisations work.  The only variation to this principle may be where an organisation is set up to serve one particular section of the community e.g. women or young people.  In these contexts an approach based wholly on equal opportunities and diversity may not be possible.

Staff Management

Where a voluntary organisation employs paid staff, the Management Committee is ultimately the employer.  The Management Committee is responsible for ensuring that the organisation's policies and practices are compliant with relevant legislation, are kept up to date and that its employment practices are at an acceptable standard.  Good people management helps to contribute to the organisation's overall effectiveness and its ability to achieve its objectives. This of course brings additional responsibilities both legally and practically in terms of managing staff.

Tax, PAYE and NICs Help! Sheet

Tax is a complex area and specialist advice may be needed to ensure that your obligations are being met in this area.

Tax exemptions

All organisations have an obligation to pay tax.  Charities are entitled to tax exemptions and relief  from Income Tax, Corporation Tax, Inheritance Tax and Capital Gains Tax.  In order to claim tax exemptions charities in Northern Ireland must be registered with HM Revenue & Customs (HMRC).