Government

What we need

 The Wheel believes that community and voluntary organisations will require independent advice and guidance...

The community and voluntary sector requires an infrastructure-of-support to provide training, advice, information, mentoring and support-services that address needs in the areas of:

  • board development, governance, and leadership
  • strategy development
  • general management: human resources, operations, financial and accounting, information and communications technologies, and other management areas
  • regulation
  • fundraising and funding.

The infrastructure-of-support should also provide:

The Wheels View Of Active Citizenship and Community & Voluntary Organisations

Achieving social inclusion depends on our commitment to ensure that active citizenship embraces principles of community development.

Community and voluntary organisations play a vital part in the life of communities, enabling people to come together for their own purposes and take part in community activity by engaging in social or leisure pursuits, helping themselves and others, or promoting a cause they feel strongly about. Voluntary and community organizations are, as a result, very important facilitators of community involvement.

Achieving social inclusion depends on our commitment to ensure that active citizenship embraces principles of community development.

Financial Reporting by Charities

“It is most likely that this will require charities to disclose some additional information in relation to their charitable activities and their finances." 

Introduction and Contexts

There is a great variation in terms of the quality and range of information currently provided by charitable companies in their financial statements to the Companies Registration Office (CRO). Some charities comply with the minimum standards required under company law, some Irish charities go beyond the minimum, whilst some even comply with the Statement of Recommended Practice for Financial Reporting by Charities (SORP) standard, which is recommended best practice by the Accounting Standards Board (ASB)

Statement of Principles for Fundraising

 ...a series of free resources that are designed to assist in the implementation of the Statement of Guiding Principles for Fundraising.

Fundraising by charities in Ireland is to be regulated according to a voluntary scheme to develop and implement Codes of Good Practice on the operational and administrative aspects of fundraising by charities.

 ...a series of free resources that are designed to assist in the implementation of the Statement of Guiding Principles for Fundraising.

Tax and Charities

Where a charitable organisation wishes to apply for exemption, it must submit a completed application form, CHY 1.

The Revenue Commissioners are responsible for the administration of charitable tax exemptions and for this purpose determine whether a body of persons or a trust claiming the benefit of any exemption is established for charitable purposes only.

Following establishment of the Charities Regulatory Authority, the Revenue Commissioners will remain responsible for the administration of the charitable tax exemption system.

Where a charitable organisation wishes to apply for exemption, it must submit a completed application form, CHY 1.

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