Charity registration
England and Wales
Many PTAs in England and Wales meet the requirements to register as a charity, so PTA-UK actively promotes charity registration for all eligible associations. There is no charge for PTAs to register as a charity and there are many benefits:
- exemption from the payment of income and corporation tax
- eligible to receive charitable donations from local and national companies
- eligible to apply to grant-making charitable trusts
- eligible to receive donations from parents and other supporters
- eligible for payroll giving and company matched giving schemes
- eligible to apply for Gift Aid
- promotes the message that your PTA is working for the benefit of others
- establishes a clear set of rules by which your PTA operates
It is a legal requirement for organisations engaged in charitable activities, with an annual income of more than £5,000 to register as a charity with the Charity Commission for England and Wales. For more information please see our Information sheet, Charity registration - England and Wales.
Northern Ireland
In Northern Ireland, the Charities Act 2008 established the Charity Commission for Northern Ireland (CCNI). Voluntary organisations, including PTAs will be legally required to register, once registration commences. PTA-NI has been working with CCNI to ensure that the registration process is understood by PTAs and is as easy as possible. It is hoped that CCNI will therefore approve the model constitution that we have developed for PTAs in Northern Ireland. Until the requirement to register commences, PTAs in Northern Ireland can continue to register with HMRC Charities division. Please refer to our Information sheet, Charity registration - Northern Ireland.
