E-Bulletin - May 2009

May 09 E-Bulletin contents page

National third sector information

and law

Act now to reduce future energy costs

Around now the winter gas and electricity bills are coming home to roost - yet another problem to go with recession, credit crunch, and the prospect of reduced income.

But one thing we can all do in our local organisations is create some time to discuss ways of controlling the rise in future energy costs.

Start by applying some of the basic domestic energy tips to your building – www.tameside.gov.uk/energyefficiency. Reducing the temperature by 1C can cut electric bills by 10%.

The Energy Savings Trust, the Green Energy Centre and the Renewable Energy Centre offer lots of advice and untangle the jargon:
 www.energysavingtrust.org.uk
www.greenenergycentre.org.uk  
 www.therenewableenergycentre.co.uk  

'Third Sector Declaration on Climate Change' has a lot of info, not just about electricity usage, but on broader green approaches.
www.everyactioncounts.org.uk/declaration  

For the wider regional picture, and the link to the developing role of councils in providing community leadership in the context of the Audit Commission’s new Comprehensive Area Assessment, see www.climatechangenorthwest.co.uk  

Stephen Young, Member of T3SC Board

Making the Most of Your Money

The Financial Services Authority is offering third sector organisations free financial education programmes to help you manage your money in the present economic climate. Presentations are available to groups of a minimum of 20 staff or volunteers and groups share an event if providing sufficient numbers is difficult. There is also an interactive CD Rom covering the presentation and a text of the guide.
Further information: mike.bailey@fsa.gov.uk
www.fsa.gov.uk/

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Fundraising Healthcheck tool

The Fundraising Healthcheck online diagnostic tool to help organisations understand the impact of the recession on their fundraising portfolio is now open to all, not just members of the Institute of Fundraising.
www.fundraisinghealthcheck.org

Reports give a prognosis for each area of your fundraising, based on past experience and current trends, and practical advice and guidance on how to survive and thrive during the economic downturn. A video explaining its creation and use is on UK Fundraising.
www.fundraising.co.uk/news/2009/04/07/fundraising-
healthcheck-now-open-all-organisations

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Official scale rates for subsistence allowances

HM Revenue and Customs has introduced an advisory system of benchmark scale rates which employers can use to make daytime subsistence payments to employees who incur allowable away from home/work expenses, without incurring tax or National Insurance liability. This can be used instead of applying for a dispensation, but employers will need to notify HMRC of their intention by ticking the appropriate statement/box on form P11DX before starting to use the new system, which is available from 6 April 2009. See information in HMRC Brief 24/09: www.hmrc.gov.uk/briefs/income-tax/brief2409.htm

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Budget links and responses

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Implementing environmentally sustainable practices

Charity chief executives body ACEVO has published 'The Sustainability Challenge: Implications for Chief Executives in the Third Sector', to help leaders implement environmentally sustainable practices in their organisations, ‘delivering on our long-term responsibilities to those we work with and our supporters’. To access the 1.14MB pdf download (www.acevo.org.uk/index.cfm/display_page/publications/control
_contenttype/publication_list/display_open/publications_1498)

If you are interested in completing a sustainability audit for your organisation contact MERCI at 0161 273 1736, www.merci.org.uk  

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Find out about food co-ops

Sustain, the national alliance for better food and farming, has created a new website to provide information about food co-operatives, www.foodcoops.org , including how to set one up. Food co-ops vary, but are basically about pooling individual buying power to access good food in bulk at affordable prices.

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Revised HMRC gift aid declaration

Revised HMRC gift aid declaration - should be used effective immediately for new gift aid declarations. Transitional gift aid relief has to be claimed within two years from the end of the tax year to which it applies.

From April 2010, the six-year time limit for recovering (ordinary) tax on gift aid - not transitional relief - is likely to be reduced to four years.
www.sandy-a.co.uk/managing.htm#giftaid  

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Law changes from April 2009

Employment

Information regarding changes to Employment Law and Health and Safety can be found on a number of websites. The fullest list of regulation changes is on the Business Link site. Personnel professionals body CIPD has a round-up of employment law at: www.cipd.co.uk/subjects/emplaw/general/legaldevs.htm
Or check the items on Sandy Adirondack's Employment legal update:
www.sandy-a.co.uk/employment.htm

Changes to regulations administered by the Health and Safety Executive from 6 April include:

Employers will no longer have to register the factories, offices and shops in which their employees work with the relevant health and safety authority, www.hse.gov.uk/consult/condocs/cd219-notification.htm

Finance

For financial years starting on or after 1 April 2008 (i.e. generally ending on or after 31 March 2009) charity trustees must include in their annual report an explanation of how the charity has met the public benefit test. Visit:
www.sandy-a.co.uk/managing.htm#publicbenefit  
or go direct to the Charity Commission's guidance on public benefit reporting and fictional report examples
www.charitycommission.gov.uk/publicbenefit/default.asp  

For financial years ending on or after 1 April 2009, the threshold for unincorporated charities having to prepare accruals accounts rather than a receipts and payments account is increased from £100,000 to £250,000.

Unincorporated charities with annual income under £25,000 no longer need to have an independent examination or audit, unless required by their governing document or funders, and no longer need to submit their annual accounts and reports to the Charity Commission unless requested to do so (thresholds increased from £10,000). The threshold for requiring a full audit remains £500,000, or is increased from £100,000 to £250,000 if the charity's total assets are more than £3.26 million. Find out more at:
www.sandy-a.co.uk/managing.htm#finance  
or go direct to www.charitycommission.gov.uk/publications/cc15b.asp  

All charitable companies must prepare accruals accounts. The thresholds for independent examination and audit of companies that qualify under company law as small companies are the same as for unincorporated charities (above). If the company is a medium or large company, its audit is done under company law rather than charity law.
www.sandy-a.co.uk/managing.htm#charcoaudit

Changes to cooperative and credit union law

Umbrella bodies the Association of British Credit Unions and Co-operatives UK have both welcomed a proposed reform order to update the legislation which governs Industrial and Provident Societies and credit unions in Britain, but have urged that this should be made into law quickly. The proposals cover areas such as removing the requirement on societies to have interim accounts audited and allowing them to choose their own year ends, modifying the rules on share capital, and modifying the minimum age for membership. See HM Treasury's proposals at:
www.hm-treasury.gov.uk/consult_credit_union.htm

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The above news was resourced from:
VolResource newsletter www.voluntarynews.org.uk
Third Sector www.thirdsector.co.uk/ and
NAVCA LINX www.navca.org.uk/publications/linx/
WCVA trustee newsletter www.trusteewales.org.uk/
Futurebuilders eNewsletter www.futurebuilders-england.org.uk
Co-operatives UK www.cooperatives-uk.coop
Sandy Adirondack www.sandy-a.co.uk
Stephen Young, Member of T3SC Board

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