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GENERAL GUIDELINES ON WHICH ORGANISATIONS MAY RECEIVE DONATIONS FROM CAF COMPANY ACCOUNTS
All payments made from CAF Company Accounts have to comply with at least one of the following charitable purposes;
Relief of poverty
Advancement of education
Advancement of religion
Promotion of urban and rural regeneration
Relief of unemployment
Other charitable purposes for the benefit of the community
Promotion of community capacity building (in relation to communities which are socially and economically disadvantaged)
Conservation of the environment
Promotion of religious harmony
Because of the above criteria CAF Accounts are able to support the following organisations;
Registered Charities as recognised by the Charity Commission. Their registration number should appear on letters and other documents etc.
Charities exempted from registration (see page 2).
Bodies which are recognised by the Inland Revenue as charitable for tax purposes.
Registered Community Amateur Sports Clubs
Educational institutions if money is being used for items not normally funded by the local education authority.
Where CAF is requested to make a payment to organisations not covered by the above list it will be necessary for enquiries to be made to ascertain whether the proposed beneficiary is acting in a wholly charitable manner. To enable a decision to be reached CAF will require copies of the beneficiary organisation's Aims & Objectives, Trust Deed or other organising documents and, if possible, the most recent Report and Audited Accounts. In addition the purpose of payment and donation amount will be needed.
In certain circumstances CAF may be able to approve a payment based solely on the purpose of payment being charitable even though the beneficiary organisation itself may not be wholly charitable. Documenting evidence would usually be required in such cases.
Payments to Foreign Charities
CAF is able to make payments to foreign charities but before doing so will need to be totally satisfied that the beneficiary is wholly charitable under UK guidelines. Consequently an organisation that has foreign charitable status is not automatically seen as being wholly charitable in the UK. This is because most countries do not have the same criteria as the UK when granting charitable status. CAF is required by the Inland Revenue to ensure that payment is made for charitable purposes.
Because of their different tax laws it should be noted that charities situated in the Isle of Man and the Channel Islands are regarded as being foreign.
EXAMPLES OF NON-REGISTERED CHARITABLE ORGANISATIONS THAT CAN BE SUPPORTED THROUGH CAF CORPORATE ACCOUNTS
Abbeyfield Societies
Adventure Playground Associations
Army Cadet Forces/Sea Cadets/Air Training Corps
The Leonard Cheshire Foundation homes
Churches (e.g. Church of England, Roman Catholic, Methodist, Hindu, Sikh)
Church Funds (including organ & fabric funds)
Citizens Advice Bureaux
Civic Societies
Colleges of Oxford & Cambridge University
Dioceses
Education Action Zones
Evangelical Fellowships/Councils
"Forces" Comforts Funds
Gateway Clubs
Gingerbreads
Gospel/Mission Halls
Health Authorities
Hospitals (except "Private")
Hospital Funds (e.g. Patient Amenities)
Hospital Radio & broadcasting Organisations
League of Friends of National Health Service Hospitals (but NOT "Friends of……")
Marriage Guidance Councils local committees
Mayors Appeals (up to and including £500)
Mental Health Associations
National Playing Fields Associations branches
Old Peoples Welfare Committees
Oratories
Physically Handicapped/Able-bodied Clubs
Preparative Meetings (Society of Friends)
Pre-School Playgroups who are members of the Pre-School Learning Alliance
PTAs and PFAs of "State" schools
Royal Airforce Association (but NOT RAFA Clubs)
Royal British Legion (but NOT British Legion Clubs)
Royal Naval Association (but NOT RNA Clubs)
Samaritans local branches
Scouts/Girl Guides/Brownies/Cubs/Beavers/Rainbow Groups etc
Societies for the Blind
Talking Newspapers
Toy Libraries
Village Hall & Community Centres
Voluntary Youth Clubs & Centres
Womens Institutes
WRVS
Young Farmers Clubs
YMCA
YWCA
The following organisations MUST HAVE "INDIVIDUAL" clearance from the Inland Revenue (if they are not registered with the Charity Commission) BEFORE Charities Aid Foundation is able to make any payments to them
Army Cadet Leagues
Children's Homes
Christian Fellowships
Councils for Voluntary Service
Councils (e.g. Kent County Council etc)
Enterprise Agencies
"Friends" of Hospitals, Churches, Cathedrals, Schools, etc (but "League of Friends" of National Health Hospitals are OK)
Health Centres
Hospices
Lions Clubs
Parishes (unless directly connected to a church)
"Private" Schools and Hospitals
Rotary Clubs
Victim Support Schemes
Summary
The information included in these papers will enable corporate donors to ascertain whether certain payments can be made from their CAF accounts. However, in cases of doubt please do not hesitate to contact CAF's Company Operations Department (Telephone 01732 520017).
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