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New Philanthropy Capital has produced ‘Keeping account: A guide to charity financial analysis’, which is “designed to give practical advice to all analysts” of charity accounts, whatever their level of financial expertise. Available from http://www.thinknpc.org/publications/keeping-account/.
NPC leads its press release with the striking observation “The popular trend for judging charities according to the proportion of income spent on overheads is ‘useless’”., Civil Society Media article at http://www.civilsociety.co.uk/fundraising/news/content/16544/ and there is an NPC discussion item ‘Account-Ability: Facing your fears’ http://www.thinknpc.org/blog/account-ability-facing-your-fears/.
Scotland’s Third Force News writes about the independence White Paper. While the Paper “covered many of the big issues Scottish voluntary organisations are currently campaigning on”, TFN says that “equality and social justice will still have to be hard fought for under an independent Scotland”.
Civil Society Media covers parts of the White Paper of particular sector interest at http://www.civilsociety.co.uk/fundraising/news/content/16508/.
Also see Scotland’s Future website (fuller links in last week’s news item) http://www.scotland.gov.uk/scotlandsfuture.
Clinks and NPC have produced a brief guide ‘Achieving staff/volunteer commitment and participation in monitoring and evaluation’. Download via Clinks page or direct link (pdf, 358KB).
The Charity Commission has published new guidance for charity trustees on adopting a total return approach to the investment of permanent endowments, with new regulations coming into effect from 1st January.
Commission news release or go direct to the guidance.
We mentioned the update of HM Revenue and Customs guidance on the ‘Fit and Proper Persons Test’ last week (for those making claims on behalf of a charity), but didn’t have the detail of what had changed.
Solicitors Bates Wells Braithwaite says: Most importantly, HMRC has updated its template ‘fit and proper person’ declaration so all charities and CASCs should ask the relevant staff/trustees to sign a version of the updated declaration. In pdf, 22KB.
Third Sector reports that the Charity Tax Group reckons the wording of the declaration on tax avoidance is too vague for the likes of accountants and tax advisers, http://www.thirdsector.co.uk/news/1223180/.
HM Revenue and Customs guidance on the Gift Aid Small Donations Scheme doesn’t currently include reference to notification time limits in relation to mergers of charities or Community Amateur Sports Clubs. Consequently HMRC is going to accept late applications relating to mergers made on or before 30 November 2013 provided the application is received by 28th February 2014, and will also update the guidance.
HMRC news item gives more detail at http://www.hmrc.gov.uk/news/ga-small-dons-merg.htm.
A one-off fund for community organisations to buy new vehicles to either scale up transport services or replace older vehicles has been launched by the Scottish government. It is jointly managed by Scottish Council for Voluntary Organisations and the Community Transport Association, with applications needed by 31st January.
SCVO news release or see the Community Transport Vehicle Fund page at http://www.scvo.org.uk/scvo-news/community-transport-vehicle-fund/.
Community radio groups in Guernsey have a twelve weeks window, running to 26th March, to apply for full-time community radio licences for the first time. See Community Media Association news.
Meanwhile, Ofcom has updated the timetable for inviting community radio licence applications under its third licensing round. A larger than anticipated number of applications were received for Region 5 – the North West along with South and West Yorkshire. West and East Midlands, including Lincolnshire, applications will be invited first half of 2014, and London and the South East in the second half. More info from CMA.