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The Charity Commission for NI have published guidance for auditors and independent examiners entitled “Matters of material significance reportable to UK charity regulators”.
A new thematic report from the Commission outlines what makes a good public benefit statement.
For an organisation to successfully achieve charity status, it must demonstrate, successfully, that it meets the public benefit requirement. This is done through the public benefit section of the charity registration process.
The report provides four case studies – two of poor public benefit statements and two of good ones – to demonstrate to those potential charities going through the registration process how best to approach this crucial task.
Commission Chief Executive Frances McCandless said: “Public benefit is a key component of charity law – it’s important that it is widely understood in the sector.
“We hope that this report, when used in conjunction with our public benefit toolkit, will explain the public benefit requirement and ensure that those managing their organisation’s application for charity registration are adequately prepared.”