Changes to Charity Commission’s Annual Return for 2013

Two new questions have been added to the Annual Return for 2013:

(i) Charities will be required to confirm whether they claimed Gift Aid from HMRC for any donations made to the charity during the financial period; and

(ii) Charities will be required to confirm whether they own or lease any land or buildings and whether such land or buildings are used for charitable purposes or investment purposes.

In addition, two questions which were previously voluntary will now be mandatory in the 2013 Annual Return:

(iii) Charities will be required to provide geographical details of where they applied their resources outside England and Wales during the financial year, including details or an estimate of the amount spent in, or for the benefit of, each of the countries in which they operated; and

(iv) Charities will be required to record their best estimate of the number of individual volunteers who were involved in their charity during the financial year. As we move through 2013 charities will need to bear these in mind in order to respond to these questions.

IBB Solicitors’ specialist Charities team has a wealth of experience in delivering practical commercial advice to charities and not for profit organisations and those who work with them. For advice, contact one of our charity lawyers: call us on 01895 207809 or email charities@ibblaw.co.uk.