Charities
(Additional Information) (Jersey) Order 2018
1 Interpretation[1]
In this Order –
“connected person” means a person connected with a
governor, within the meaning of Article 2;
“core financial information” has the meaning given by
Regulation 1 of the Charities (Core Financial
Information) (Jersey) Regulations 2018;
“governor payment” has the meaning given by Article 2.
“public benefit duty” means the duty of a registered
charity, under Article 13(4)(a) of the Charities (Jersey) Law 2014, to provide public benefit
in accordance with its registered public benefit statement.
2 Governor
payment defined
(1) In this Order
“governor payment” means a payment made by or on behalf of a
registered charity to a governor of that charity, or to a person connected with
a governor of that charity.
(2) For the purpose of
paragraph (1), the question of whether a person is connected with another
person is to be determined in accordance with paragraphs (3) to (6).
(3) An individual is
connected with a governor if that individual –
(a) is
the wife, husband or civil partner (referred to in this paragraph and paragraph (4)
as a “spouse”) of the governor;
(b) is a brother,
sister, ancestor or descendant (referred to in this paragraph and paragraph (4)
as a “relative”) of the governor;
(c) is
the spouse of a relative of the governor;
(d) is a
relative of the governor’s spouse; or
(e) is
the spouse of a relative of the governor’s spouse.
(4) A person is also
connected with a governor if the governor is in partnership –
(a) with that
person; or
(b) with a
spouse or relative of that person.
(5) A company is connected
with another person if –
(a) that
person has control of it; or
(b) that
person, and persons connected with that person, have control of it.
(6) A company is also
connected with another company if –
(a) the
same person has control of both companies;
(b) a
person has control of one company and –
(i) persons connected
with that person have control of the other company, or
(ii) that
person, and persons connected with that person, have control of the other
company;
(c) the
same group of persons has control of each company; or
(d) different
groups of persons have control of each company, but every person who is a
member of only one of those groups is connected with at least one member of the
other group.
(7) A payment (whether of
money or money’s worth, and whether for expenses or otherwise) is not to
be treated as a governor payment if it is of an amount or of a nature that
falls within a description that the Commissioner has declared, by notice to the
charity or to registered charities in general, not to be so significant as to
require inclusion in the annual return.
3 Additional
financial information for annual return
(1) A registered charity
must include in its annual return –
(a) the
core financial information in relation to that charity and to the year to which
the return relates; and
(b) the
charity’s most recent, if any, financial accounts.
(2) A registered charity
must include in its annual return details of any governor payments made, during
the year to which the return relates, by or on behalf of the registered
charity.
(3) The details provided
under paragraph (2) –
(a) may
be given for each payment individually, subject to sub-paragraphs (b) and
(d);
(b) must
include the total of the amounts of the governor payments for the year, or
enable that total to be readily calculated;
(c) must include
the name of each governor or connected person who was paid, and, in the case of
a connected person, the name of the governor to whom the person is connected;
(d) must
include the total of the amounts paid in the year to each governor or connected
person, or include details from which that total can be readily calculated;
(e) must
include a description of any services or goods that the charity has obtained as
a result of the governor payments, in relation to each governor or connected
person paid (whether in relation to each payment individually or to a total of
payments in the year to that governor or connected person for that description
of services or goods).
(4) When a registered
charity makes its first annual return after registering, it must also include
the core financial information in relation to any period between –
(a) the
end of the year or other period in relation to which it provided the core
financial information that it submitted with its application for registration;
and
(b) the
start of the year to which the first annual return relates.
3A Additional
information as to public benefit in annual return[2]
(1) A registered charity
must include in its annual return a narrative statement of the manner in which
the charity claims to have, during the year to which the annual return relates,
complied (or failed to comply) with its public benefit duty.
(2) When a registered
charity makes its first annual return after registering, it must also include a
narrative statement of the manner in which the charity has complied with its
public benefit duty during the period (if any) between –
(a) the
date on which it was registered; and
(b) the
start of the year to which the first annual return relates.
4 Entry
of additional financial information on the register
(1) The Commissioner must
enter in the register, in respect of the registered charity, the following
information, to the extent that it is not already registered under Articles 8(3)(a)
to (l) and 12(2) of the Charities (Jersey)
Law 2014 –
(a) the
core financial information provided with the application for registration;
(b) the
details, or a summary of the details, provided under Article 11(2)(e)(ii)
of the Charities (Jersey)
Law 2014 with the application for registration;
(c) the core
financial information included, under Article 3(1), in each annual return
of the charity; and
(d) the
details, or a summary of the details, of governor payments that are included,
under Article 3(2), in each annual return of the charity.
(2) A summary for the
purpose of paragraph (1)(b) or (d) may be drawn up by reference to the
totals described in Article 3(3) or in any other manner appearing to the
Commissioner to be appropriate.
5 Entry
of additional non-financial information on the register[3]
The Commissioner must enter in the register, in respect of the registered
charity –
(a) whether the charity is
registered under the Non-Profit Organizations
(Jersey) Law 2008;
(b) whether the charity has
a website or other source of electronic communication of information about the
entity to the public, and, if so, how that may be accessed by the public;
(ba) for the most recently ended
year in relation to which the charity was required to send an annual return
–
(i) a narrative statement,
approved or produced by the Commissioner in the period of 4 months following
the end of that year, of the manner in which the charity appears to the
Commissioner to have, during that year, complied (or failed to comply) with its
public benefit duty, and
(ii) an
entry stating “late”, if the Commissioner has not received the
annual return by the end of the period in which it was required to be received;
(c) whether the charity,
when it applied for registration, intended to take over the property or
functions of an existing registered charity, and, if so, which one; and
(d) whether the charity has
previously been deregistered.
6 Citation
This Order may be cited as the Charities (Additional Information)
(Jersey) Order 2018.