HMRC Charity Tax Status
Organisations in Northern Ireland no longer have to be registered with the Charity Commission for Northern Ireland (CCNI) before they can get charity tax status with HMRC.
The Code of Good Governance
The Revised Code of Good Governance
The Revised Code of Good Governance
The Code of Good Governance sets out the principles and key elements of good governance for the boards of voluntary and community organisations.
- Principle 1 - Roles and responsibilities
- Principle 2 - Working Together
- Principle 3 - Delivery of Organisational Purpose
- Principle 4 - Exercising Control
- Principle 5 - Being Open and Accountable
Roles and Responsibilities
Roles and Responsibilities
The members of the board are equally responsible in law for board actions and decisions. They are collectively responsible and accountable for ensuring that the organisation is performing well, is solvent and complies with all its obligations in terms of:
- Vision, values and reputation of the organisation
- Governing Documents
- Legal Duties
- Stewardship of Assets
- Operating Environment
- Structure of the Organisation
- Overseeing the work of the organisation
Working Together
Working Together
The board will have a range of appropriate policies and procedures, knowledge, attitudes and behaviours to enable both individuals and the board to work effectively. The board will plan for its own development and renewal by:
- Finding and recruiting new board members
- Induction for new board members
- Training and development for the board
- Reviewing the performance of the board
Delivery of Organisational Purpose
Delivery of Organisational Purpose
The board has ultimate responsibility for directing the activity of the organisation and delivering its stated purposes. It will do this by:
- Organisational Purposes
- Public Benefit
- Strategy
- Operational plans and budgets
- Monitoring progress
- Financial management
- Evaluating results
- Positive working relationships
Exercising Control
Exercising Control
As the accountable body, the board will maintain and regularly review the organisation’s system of internal controls, performance, and policies and procedures, to ensure that:
- Legal and regulatory requirements
- Financial and management controls
- Risk Management
- Delegation
- Staff Management
- Volunteer Management
Being Open and Accountable
Being Open and Accountable
The board will be open, responsive and accountable, acting at all times with integrity, in the interest of the organisation and its beneficiaries. The board will:
- Ethical standards
- Conflicts of interest
- Independence
- Communication
- Complaints
- Accountability
- Equality and good relations
Articles
Developing Governance Group Articles
To date, the Developing Governance Group (DGG) has produced the Code of Good Governance, governance health check and redeveloped the diycommitteeguide website with resources mapped to the Code.
