Guideline Leaflet C08: Registering as a CIO Online

Transcription

1 Guideline Leaflet C08: Registering as a CIO Online When churches register with the Charity Cmmissin as a CIO they have t use an nline prcess n the Cmmissin s website. This leaflet ffers guidance n hw churches shuld cmplete their applicatin fr registratin.

2 C08: Registering as a CIO Online These ntes are ffered as guidelines by the Legal and Operatins Team t prvide infrmatin fr Baptist churches. The legal services undertaken by the Legal & Operatins Team f the Baptist Unin f Great Britain are carried ut and/r supervised by a Slicitr wh is authrised and regulated by the Slicitrs Regulatin Authrity. Regulatry Infrmatin is available here: L17 Legal and Operatins Team Regulatry Infrmatin These ntes can never be a substitute fr detailed prfessinal advice if there are serius and specific prblems, but we hpe yu will find them helpful. If yu want t ask questins abut the leaflets and ne f the Baptist Trust Cmpanies are yur prperty trustees, yu shuld cntact them. They will d their best t help. If yur church prperty is in the name f private individuals wh act as trustees they may als be able t help. This guide t charity registratin takes yu thrugh the prcess f registering yur church as a CIO (Charitable Incrprated Organisatin) using the Charity Cmmissin s nline applicatin frm. Yu must use the nline frm t register. If yu are registering yur church as a charity, but nt as a CIO, then please refer t C07 Registering as a Charity Online instead f this leaflet. A CIO nly cmes int existence in a legal sense nce it has registered with the Cmmissin. All CIOs have t be registered, whatever their incme level. OVERVIEW OF WHAT YOU WILL NEED TO DO This leaflet takes yu thrugh the steps needed t register yur CIO with the Charity Cmmissin using their nline applicatin system. Yu will need t be able t access the internet t register. The steps are: 1. Preparatin gathering the necessary data fr registratin 2. Opening a User Accunt 3. Entering details abut yur church, abut what it des, and abut the trustees 4. Submitting Dcuments t the Cmmissin PREPARATION In this step yu will need: The last set f accunts fr yur church; The church s gverning dcument (cnstitutin), signed by the charity trustees; Yu will als need the fllwing infrmatin frm each charity trustee: Name (first name and surname); Address; Page 1 f 9

3 Date f birth; Any previus name, including any previus married name. If a trustee has mre than ne previus name, yu will need t knw which name was given at birth. An address fr any trustee wh wishes t be added t the Charity Cmmissin s mailing list fr general infrmatin updates. When yu cllect this infrmatin, yu shuld ensure that n individual is disqualified r barred frm being a charity trustee. It will be sufficient t ask each charity trustee t frmally cnfirm that they are nt disqualified. Sme peple are disqualified by law frm acting as charity trustees, including: Anyne wh has been cnvicted f an ffence invlving deceptin r dishnesty, unless the cnvictin is spent; Anyne wh is an undischarged bankrupt; Anyne wh has previusly been remved frm trusteeship f a charity by the Curt r the Cmmissiners fr miscnduct r mismanagement; Anyne wh is under a disqualificatin rder under the Cmpany Directrs Disqualificatin Act 1986; Anyne under 18 years f age (16 years f age fr a CIO). Yu are als advised t cmplete and sign the Trustee Declaratin prir t submitting the nline applicatin. This needs t be signed by all charity trustees. Yu may find it cnvenient t btain the signatures when yu are at a regular meeting f the charity trustees. As yu will need t cllect the abve data frm each trustee, it is wrth getting this dcument signed in advance. Yu can dwnlad the Trustee Declaratin frm the Charity Cmmissin s website: Additinal disqualificatin rules are in frce frm 1 August Mre detailed infrmatin abut these can be fund in guideline leaflet C15 Help I m a Charity Trustee. GUIDANCE ON COMPLETING THE TRUSTEE DECLARATION Yu shuld insert the ttal number f charity trustees in the bx. Yu shuld make a list f trustees, printing their names and then asking each ne t read the declaratin and sign their name next t the printed name. Wrking with vulnerable grups: yu shuld tick this bx. The Baptist Unin has specifically checked and the Charity Cmmissin has indicated that fr the purpses f charity registratin churches are nt regarded as children s charities and DBS (CRB) checks are nt needed fr charity trustees. All Baptist churches shuld leave the bx abut crprate trusteeship blank. This is the case even if the Baptist Unin Crpratin r anther Baptist trust crpratin are yur prperty trustees. This questin is abut charity trustees, nt prperty trustees. OPENING A USER ACCOUNT Frm the internet g t: T register yur church with the Cmmissin, yu will need t create a user accunt. Page 2 f 9

4 COMPLETING THE APPLICATION FOR REGISTRATION INTRODUCTION (PAGE 1) The first screen is self-explanatry and prvides yu with general infrmatin abut cmpleting the applicatin nline. GOVERNING DOCUMENT (PAGE 2) Charities can be gverned by a range f dcuments; Baptist churches and ther pineering prjects that are registering as a CIO need t select CIO Assciatin Cnstitutin. All Baptist churches and Baptist missin prjects must use the Assciatin CIO mdel rather than the Fundatin CIO mdel. The screen asks whether yu have adpted an Apprved Gverning Dcument. Yu shuld simply click the Yes buttn. Yu need t select BAPTIST UNION CORPORATION LTD CIO ASSOCIATION MODEL frm the list. Yu will need t attach a PDF cpy f yur cnstitutin. This must have been signed by all f the church s charity trustees. REPLACEMENT (PAGE 3) If yu are a new church/ missin prject r an established church that is nt registered with the Cmmissin then yu are nt replacing an existing registered charity and shuld answer n. If yu are an established church that is already registered with the Cmmissin and is nw incrprating as a CIO then yu may be replacing an existing registered charity and if s the system will find the existing registratin recrd fr yu. Hwever sme registered churches will want t retain their existing registered charities fr a while t safeguard future legacies in which case yu will nt want t replace that charity immediately. CHARITY NAME (PAGE 4) This shuld be the name that yu have entered n the Apprved Gverning Dcument. If this name des nt include the gegraphical lcatin f the church then this shuld be added. The system will check whether there are any ther charities already registered with this name. Frm 1 January 2018 Cmpanies Huse will need t prvide apprval when a CIO s prpsed name includes sensitive wrds r expressins set ut in The Cmpany, Limited Liability Partnership and Business Names (Sensitive Wrds and Expressins) Regulatins This will nt affect mst churches but thse based in Sheffield shuld nte that Sheffield is a wrd included n this list and in rder t use it they must cnsult The Cmpany f Cutlers in Hallamshire! Their address is admin@cutlers-hallamshire.rg.uk Where the prpsed name fr the CIO includes sensitive wrds r expressins applicants will need t Cmpanies Huse enquiries@cmpanies-huse.gv.uk t btain their nn-bjectin befre applying t the Charity Cmmissin. Please include CIO in the subject line f yur t Cmpanies Huse. Befre applying, applicants are advised t view Cmpanies Huse website guidance (Annex A). This sets ut the criteria fr apprval. Applicants are als advised t view Annexes B and C. Page 3 f 9

5 STRUCTURE AND PURPOSES (PAGE 5) If yu have adpted the BUGB Apprved Gverning Dcument then the Purpse clause will autmatically appear in the bx. Yu must nt amend this clause. CLASSIFICATION: WHAT (PAGE 6) Yu need t tick Religin Christianity Baptist. CLASSIFICATION: HOW (PAGE 7) We suggest that yu tick Prvides buildings/facilities/pen space and Prvides services, as apprpriate. Under Religin yu need t chse frm the listed activities thse that apply t yur church. CLASSIFICATION: WHO (PAGE 8) Yu need t tick The general public/mankind. WHERE (PAGE 9) On this screen yu shuld identify the area that yu are lcated in. Yu shuld select specific areas in England and Wales and then chse yur lcal authrity frm the list given. Yu can select additinal lcal authrities as well if this is apprpriate, perhaps because yur church is lcated clse t the lcal authrity bundary and yur wrk takes place in mre than ne area. Althugh many churches ffer financial supprt t ther charities that perate elsewhere in the UK and abrad yu shuld nt list all f the cuntries utside f the UK t which mney might be sent, nly thse in which yur wn church is perating a specific prject. This is imprtant. We knw f a church that inadvertently listed a cuntry which raised a red flag with their wn bank. They then fund themselves subject t clse scrutiny which quickly led t their accunts being clsed when they failed t respnd prmptly t their bank s queries. The cuntry shuld nt have been included n their charity registratin recrd because the charitable wrk that they were supprting there was nt an activity f the church. RELIGION (PAGE 10) The church advances the Christian faith in accrdance with the principles f the Baptist denminatin. Yu will need t attach a cpy f the BUGB Declaratin f Principle. There then fllws a series f questins that will appear depending n the answers that yu gave n page 7 Hw. These are new questins (February 2018) and d require mre detail than has been requested by the registratin prcess in the past. T the questin Generally advancing the religin - Hw is this carried ut the Cmmissin has suggested in the past that yu culd refer t: whether yur rganisatin prvides a place f wrship what services r facilities are prvided and hw these are directed twards advancing religin whether (and hw) yur rganisatin seeks new fllwers r adherents whether (and hw) yur rganisatin encurages r facilitates the practice f the religin by existing fllwers r adherents whether (and hw) yur rganisatin prmtes any particular tenets f a religin and what thse are Page 4 f 9

6 whether (and hw) yur rganisatin advances the religin generally whether (and hw) yur rganisatin carries ut any pastral care r utreach wrk wh prvides any spiritual leadership r religius teaching prvided by yur rganisatin where yur rganisatin perates There is n need t repeat infrmatin that yu have included earlier in the applicatin; where apprpriate yu can just refer the Cmmissin back t earlier answers. BENEFITS (PAGE 11) Yu need t explain the public benefit prvided by yur church s charitable purpses i.e. the advancement f the Christian faith accrding t the principles f the Baptist denminatin. The Cmmissin has prvided examples f ways in which advancing religin has the ptential t be fr the public benefit, fr example by: the prvisin f sacred spaces, church buildings and wrship services; the prvisin f public rituals and ceremnies; cntributing t the spiritual and mral educatin f children; cntributing twards a better sciety fr example by prmting scial chesin and scial capital; carrying ut, as a practical expressin f religius beliefs, ther activities (such as advancing educatin r cnflict reslutin, r relieving pverty), which may als be charitable; cntributing t fllwers r adherents gd mental and physical health; aiding the preventin f ill health, speeding recvery and fstering cmpsure in the face f ill health; prviding cmfrt t the bereaved; healthcare and scial care. Many f these examples will apply t yur church and yu shuld adapt a few accrdingly. Yu d nt need t g thrugh every activity that yu have listed n the previus page; the fcus n this page is n hw the advancement f the Christian faith prvides benefit t the public and yu can draw frm the examples abve which the Cmmissin have ffered as illustratins. Further infrmatin abut public benefit requirements can be fund in the guideline leaflet C09 Registered Charities and Public Benefit. T the questin Wh can benefit frm the rganisatin s purpses yu shuld answer Available t everyne. GRANT MAKING (PAGE 12) Churches are nt primarily grant-making rganisatins and it is recmmended that yu answer n. MEMBERSHIP (PAGE 13) N, peple d nt have t be members f yur church t benefit frm its purpses. PROPERTY (PAGE 14) This page applies t bth church and manse premises but shuld primarily be answered with church Page 5 f 9

7 premises in mind. Des the rganisatin have use f land r prperty? mst churches will answer yes. Des the rganisatin wn the land r prperty? churches shuld answer yes even thugh their prperty is held by prperty trustees. What is the land r prperty used fr? churches shuld briefly utline the activities that take place n their premises r refer the Cmmissin back t previus answers. Where the church wns a manse yu can mentin that this is used as the place f residence fr the minister. Will any land r prperty used by the rganisatin benefit frm Business Rate relief? mst churches shuld answer n. If a church answers n t des the rganisatin wn the land r prperty, perhaps because there are n church premises and the minister wns their wn hme, then a fllw-up questin Des the rganisatin use premises wned by a trustee r smene related t a trustee? will appear. If yur Minister is living in a prperty which they wn themselves under a frmal agreement with the church yu will need t answer yes and then respnd t the supplementary questins. CONTACT FOR THIS APPLICATION (PAGE 15) This page is self-explanatry. ORGANISATION CONTACT (PAGE 16) This page is self-explanatry. ORGANISATION DETAILS (PAGE 17) This page is self-explanatry. OTHER REGULATORS (PAGE 18) If yu are an established church then it is likely that yur church will be registered with HMRC fr gift aid claims and that yu will have a gift aid number t enter n this page. Yur treasurer shuld knw what the number is. These registratin numbers usually start with a letter e.g. XN INCOME AND BANK DETAILS (PAGE 19) This page is self-explanatry. FUNDING (PAGE 20) Many churches will need t tick public dnatins, legacies, investments and funding frm interest and return n endwments but yu need t select thse that apply t yur church. If yu select public dnatins and legacies then a further questin will appear abut hw yu identify and verify dnrs and cnsider any cnditins attached t their dnatins. There is als a link t the relevant Charity Cmmissin guidance. Our suggested respnse t these questins wuld be: Mst f ur incme is dnated by members f the church and the wider cngregatin wh are all knwn t us persnally. It is usual fr dnatins t be made fr the general purpses f the church r fr a specific church fund. Any unusual cnditins wuld be cnsidered by the charity trustees in accrdance with Charity Cmmissin guidance. Page 6 f 9

8 And It is usual fr legacies t cme frm members f the church and the wider cngregatin wh are all knwn t us persnally. It is usual fr dnatins t be made fr the general purpses f the church r fr a specific church fund. Any unusual cnditins wuld be cnsidered by the charity trustees in accrdance with Charity Cmmissin guidance. EMPLOYMENT (PAGE 21) Yu need t include the details f any charity trustee wh is emplyed by the church, as well as the details f anybdy related t a trustee wh the church emplys. Strictly speaking mst Ministers are ffice-hlders rather than emplyees but yu shuld still include details abut yur Minister and their stipend n this page. GOODS OR SERVICES (PAGE 22) It is fairly unlikely that yur church buys gds r services frm ne f its trustees but if, fr example, ne f yur trustees is an electrician and yu pay them t d electrical wrk at the church then yu will need t declare this here. OTHER PERSONAL BENEFITS (PAGE 23) The Cmmissin wants t hear abut any ther way in which ne f yur trustees, r smebdy related t them, receives a persnal financial benefit r sme ther benefit frm the church with a mnetary value such as reduced rent accmmdatin. Anything that yu have nt declared n the previus tw pages shuld be declared here. The purpse f these questins is t ensure that any persnal benefit is reasnable and in the interests f the charity. CONNECTIONS (PAGE 24) Is the rganisatin linked t, r has it been established by a nn-charitable rganisatin? mst churches shuld answer n. MANAGING RISKS (PAGE 25) T the questin Des the rganisatin wrk with children r vulnerable peple mst churches need t answer yes because they undertake yuth and children s activities. The vulnerable peple questin is aimed at thse charities that prvide care services, a term that is fairly narrwly defined in the Care Standards Act and that desn t apply t mst churches. Yu then need t cnfirm that the trustees have read, understd and are fllwing the Charity Cmmissin s safeguarding guidance. TRUSTEE NUMBERS (PAGE 26) This page asks what is the minimum number f trustees the rganisatin s gverning dcument says it must have. If yur cnstitutin is ne f the BUGB Apprved Gverning Dcuments then yu will nt have a stated minimum. Unfrtunately the system will nly accept a numeric respnse t this questin and anything else will be autmatically deleted. In the circumstances we suggest that yu enter 0 (zer). TRUSTEES (PAGE 27) This page is fr yu t enter the details f all yur charity trustees. Page 7 f 9

9 DECLARATION (PAGE 28) If there is anything further that yu want t tell the Cmmissin abut yur applicatin fr registratin this final page ffers an pprtunity fr yu t d s. The Charity Cmmissin will acknwledge receipt f yur applicatin and nce this has been prcessed they will let yu knw yur registered charity number. Once yu are registered there is a legal requirement t include a statement t this effect n fficial publicatins, including church letterhead and cheques and n the church website. The requirement is t state that yu are a registered charity, there is n particular need t state yur registered charity number althugh in practice many charities d. Apprpriate wrding wuld be t say that yu are a registered charity, registered as a charity, registered with the Charity Cmmissin r registered charity number. Page 8 f 9

10 Assciatin Trust Cmpany Cntact Baptist Unin Crpratin Ltd East Midland Baptist Trust Cmpany Ltd Nrth Western Baptist Assciatin Suth West Baptist Trust Crpratin Yrkshire Baptist Assciatin Baptist Unin Crpratin Ltd Baptist Huse PO Bx Bradway Didct Oxfrdshire OX11 8RT Telephne: Heart f England Baptist Assciatin Heart f England Baptist Assciatin BMS Internatinal Missin Centre 24 Weley Park Rad Selly Oak Birmingham B29 6QX Telephne: Lndn Baptist Prperty Bard Lndn Baptist Assciatin 235 Shaftesbury Avenue Lndn WC2H 8EP Telephne: West f England Baptist Assciatin West f England Baptist Assciatin The Old Frge Brm Hill Stapletn Bristl BS16 1DN Telephne: This is ne f a series f Guidelines that are ffered as a resurce fr Baptist ministers and churches. They have been prepared by the Legal and Operatins Team and are, f necessity, intended nly t give very general advice in relatin t the tpics cvered. These guidelines shuld nt be relied upn as a substitute fr btaining specific and mre detailed advice in relatin t a particular matter. The staff in the Legal and Operatins Team at Baptist Huse (r yur reginal Trust Cmpany) will be very pleased t answer yur queries and help in any way pssible. It helps us t respnd as efficiently as pssible t the many churches in trust with us if yu write t us and set ut yur enquiry as simply as pssible. The Legal and Operatins Team als deal with churches that are in trust with the East Midland Baptist Trust Cmpany Limited, the Nrth Western Baptist Assciatin, Suth West Baptist Trust Crpratin and Yrkshire Baptist Assciatin (Incrprated). If yur hlding trustees are ne f the ther Baptist Trust Crpratins yu must cntact yur wn Trust Crpratin fr further advice. A list f cntact details is prvided abve. If yu have private trustees they t shuld be cnsulted as apprpriate. Cntact Address and Registered Office: The Baptist Unin Crpratin Ltd, Baptist Huse, PO Bx 44, 129 Bradway, Didct, Oxfrdshire OX11 8RT England. A Cmpany Limited by Guarantee. Registered in England N Registered Charity N Supprt Services Team, Baptist Unin f Great Britain, Baptist Huse, PO Bx 44, 129 Bradway, Didct OX11 8RT Tel: Fax: buc.crp@baptist.rg.uk Website: Registered Charity Number: Date Reviewed: June 2018 Date f Issue: June 2018 Page 9 f 9