legal

Data Protection Help! Sheet

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.

Company Law Help! Sheet

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, 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).