Tiêu đề CHARITY PPT WITHSOFTWARE full.pdf ✅

CHARITY BUSINESS
TABLE OF CONTENT Content Page no Introduction 3 What charity Business do - The role of the Charity Commission 4 Responsibilities of a Charity Business 8 What are the requirements for all charities? 9 Working out what requirements apply to your charity 10 How do Charity Business Can Make Money 11 What do I have to do? – Requirement of Charity business 12 HOW MUCH TAX CHARITY BUSINESS NEEDS TO PAY 13 When They Need To Pay Tax 14 Do charities Business have to Prepare Accounts 15 What Type Of Financial Statements The Charity Business Need to Prepare 16 TYPES OF ACCOUNTS 17 In more detail: 23 Matters that all charities must report 36 Templates and the new accounting rules 53 What is a restricted funding? 55 Community interest companies (CIC) 60 Charity Organisation 65 2
INTRODUCTION • A charity is an organisation with specific purposes defined in law to be charitable – and is exclusively for public benefit. ... Its sole purpose must be charitable. It can't, for example, also aim to make profit or do something that isn't defined as charitable, or provide 'private benefit' to anyone.. • charity or charitable organisation is an organisation that is non-profit, which means they don't operate for profit, and any revenues they earn are used to cover their expenses and to continue operating. Since they are non- profit, charities are regulated differently and also are afforded various tax breaks. • Charity is the act of giving help to those in need of it. It is a humanitarian act. It involves giving money, goods or time and effort to those who need it. It is done without expecting something in return. Giving money or food to poor people is an example of charity.
The Charity Commission is the registrar and regulator of charities in England and Wales. We are an independent, non-ministerial government department accountable to Parliament. We are also accountable for the exercise of our powers to the First-tier Tribunal and the High Court. As registrar they are responsible for maintaining an accurate and up-to-date register of charities. This includes determining whether organisations are charitable and therefore should be registered as well as removing those that are no longer considered to be charities, have ceased to exist or do not operate. As a regulator we regulate both registered charities and charities that are not required to be registered. They operate within a clear legal framework and follow published policies and procedures, ensuring that in making regulatory decisions we are proportionate in our approach. At 31 March 2020, there were more than 168,000 charities on the register. During the year, they regulated £81.2 billion of charity income (2018-19: £79.0 billion) and £78.7 billion of charity spend (2018-19: £75.6 billion). The role of the Charity Commission