THE PCC AS A CHARITY : Resources to Help You

We offer resources to help you answer some frequently asked questions :

Frequently Asked Questions :

If the PCC is a charity, why don't we have a Registered Charity number?

All PCCs are charities.  From January 2009, PCCs with incomes over £100,000 a year need to register with the Charity Commission. Click here to find out more.

Smaller PCCs are currently excepted from registering with the Charity Commission by statute which means that they do not have a Registered Charity number.  For some grant applications and other purposes, you can supply the Inland Revenue "Gift Aid" claims reference number as a substitute, but you should be clear that this is what you are supplying.

Does this mean that PCC members are trustees?

Yes! PCC members fulfil the same roles and have the same responsibilities as trustees. Working together with the Charity Commission, we have produced a booklet to provide an introduction to the topic for PCC members.  (Click here for an online copy) 

Can PCC members receive remuneration from the PCC?

PCC members cannot be employed by the PCC, unless specific authority has been granted by the Charity Commission. However, PCC members may receive payment for services provided to the PCC if certain conditions are met. A four page briefing on this complex area is available by clicking here. 

Does the PCC have to follow the Charity Commission's SORP accounting and reporting rules?

Yes it does. Detailed guidance on this is provided on this website on the Accounting and Reporting pages.

Are some people excluded from being trustees? Can they be members of the PCC?

Paragraph 46A of the Church Representation Rules should ensure that people are not elected to PCCs, who are disqualified from acting as charity trustees. PCCs should do what is reasonable to ensure that the board does not contain any individuals disqualified from acting as a charity trustee and that the persons appointed are suitable. Guidance on eligibility for trustees can be found on the Charity Commission's website (click here).

What reserves are we allowed to keep as a Charity?

We have produced a "Good Practice" guide to developing Reserves Policies. Click here to find out more.

What happens when parishes merge?

There is some specific guidance on the accounting and financial issues for parishes which merge. Click here to find out more.