legal

As the management committee, you have a responsibility to ensure that your organisation's practices are compliant with data protection laws.

Data Protection laws aim to strike a balance between the rights of individuals and the interests of those with legitimate reasons for using their personal information.  Individuals, for example, are given the rights to access certain information held on them.

This duty of care may be breached through individual action (or failure to act) by management committee members, staff or volunteers, or through the activities of the wider organisation.

The Management Committee/Board of a charitable company being the Company Directors have specific legal duties and responsibilities.

Limited companies can include a company limited by guarantee, a company limited by shares or a community interest company.  Your company may or may not also be a charitable organisation.

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).

Useful contacts & links

Fundraising Regulator - the independent regulator of charitable fundraising in England, Wales & Northern Ireland.

Institute of Fundraising - provides useful guidance on fundraising standards, legal requirements and best practice.

Your role as employer and associated legal requirements should be taken very seriously:

Issues to consider

The Management Committee will need to take time to consider:

This helps to contribute to your organisation's overall effectiveness.

Key areas of employment law

Remember! As an employer, you need to be aware of legislation, which usually sets minimum standards for areas such as:

By law your organisation must have a written health and safety policy if you employ five or more people.  (Health and Safety at Work (NI) Order 1978 section 2 (3))

Your policy should contain:

If an organisation is established for one or more of the 12 descriptions of purposes listed below, and is for the public benefit, then it will be required to register with the Charity Commission for Northern Ireland. 

The 12 descriptions of charitable purposes are: