Your charity’s objects or purposes, and the rules for how it should operate are set out in its Governing Document.
Only change your governing document if it’s in your charity’s best interest to do so. For example, if:
- your charity’s purposes aren’t a practical or appropriate way to meet the need it was set up for any more
- your governing document doesn’t say who your charity’s trustees are or how they are appointed
- provisions explaining how you must run the charity (for example, how to arrange meetings) are no longer relevant or practical
As trustees, you’ll need to decide that the change is necessary and what it should be. You can make some changes yourself but others need Charity Commission permission.
This is a complicated issue, but we give a brief overview here
Charities have to pay VAT on supplies of fuel and power. However charities can claim the reduced rate where fuel and power is supplied for a qualifying use. Qualifying use means either:
- supplied for use in a dwelling or certain other types of residential accommodation, such as a children’s home, hospice or care home for the elderly or disabled
- supplied for use in charitable non-business activities, such as free day care for the disabled
Additionally, deliveries of certain small quantities of fuel and power are automatically treated as being for a qualifying use. For example, electricity supplied at a rate not exceeding 1000 kilowatt hours a month or a delivery of not more than 2300 litres of gas oil, will qualify for the reduced rate whatever the use of the building.
If the fuel and power is supplied partly for a qualifying use the supplier may have to apportion the supply. Charities should provide the supplier with a certificate declaring the percentage of the fuel and power that will be used for a qualifying purpose.
HAPPY NEW YEAR TO YOU ALL!
Our office is now fully open following the Christmas break, and we are offering our full range of services to you.
Coming up in March we have several training courses which may be of interest to you, including sessions on Financial Management, Employment Law, Business Planning and Budgeting and Cashflow. All courses run from 09:45 – 12:30 at the Derby Bosnian Centre DE1 1LN