Important legal deadlines are approaching for both registration and annual reporting with the Charities Regulatory Authority ("CRA"). For a majority of existing charities which have not yet completed registration and annual reporting, the legal deadline is 16 April 2016. The other applicable deadlines are set out below.
All charities which have not yet met their CRA registration and annual reporting obligations should now confirm which obligations and deadlines apply to them and take action without delay to ensure compliance.
This ezine explains what the relevant obligations are and which legal deadlines will apply to your charity. The contents of this ezine will not apply to your charity if you have already completed your registration and first annual report with the CRA.
What are the legal obligations?
All charities have two legal obligations (1) to register with the CRA and (2) to complete an annual report. The legal deadline for meeting these obligations will depend on the category your charity falls into.
Which category does you charity fall into?
Every charity will fall into one of the following three categories:
Charities which were carrying on activities and had a CHY number (issued by the Revenue Commissioners) before 16 October 2014.
Category 1 charities were automatically registered with the CRA. These charities must complete the information pertaining to them that appears on the CRA's register and must do so before submitting their first annual report. The CRA is requesting that any Category 1 charities which have not yet completed their information in the register do so as soon as possible. All charities in this category should have received a PIN letter from the CRA to enable them to create their CRA account. If you did not receive a PIN letter you should contact the CRA by emailing firstname.lastname@example.org
Annual Reporting deadline:
Category 1 charities must submit their first annual report not later than 10 months after the end of the first financial year end falling after 16 October 2014. (See our detailed info-graphic below to check your exact annual report deadline). If your annual report deadline has already passed, an extension of time has been granted by the CRA until 16 April 2016.
In subsequent years, the annual report deadline will be not later than 10 months after each financial year end.
Charities which were carrying on activities before 16 October 2014...