Associations and the law?

GullibleOne

Is there any legal rules regarding an association? If I am in charge of the irish tootache association do i have to register it anywhere or publish info about donations i receive

ResearchWill

GullibleOne wrote: »

Is there any legal rules regarding an association? If I am in charge of the irish tootache association do i have to register it anywhere or publish info about donations i receive

An association would need some sort of legal identity usually a limited liability company, if it was collecting donations it would also have to be registered as a charity. Otherwise the donor could not claim tax relief and the association would have to pay tax on any money received.

GullibleOne

Is there any way to find the legal identity from the association name? I tried the revenue lis t of charities and there is nothing at that address

Marcusm

ResearchWill wrote: »

An association would need some sort of legal identity usually a limited liability company, if it was collecting donations it would also have to be registered as a charity. Otherwise the donor could not claim tax relief and the association would have to pay tax on any money received.

There are plenty of unincorporated associations (including most residents associations and other mutual benefit agreements). Tax relief may indeed not e available for contributions but, unless the funds are received in the course of a trade, the receipts would not usually be taxable.

GullibleOne

Marcusm wrote: »

There are plenty of unincorporated associations (including most residents associations and other mutual benefit agreements). Tax relief may indeed not e available for contributions but, unless the funds are received in the course of a trade, the receipts would not usually be taxable.

Thanks for that
unincorporated = not having a separate legal identity?

Marcusm

GullibleOne wrote: »

Thanks for that
unincorporated = not having a separate legal identity?

Practically all unincorporated associations will not have a separate legal personality distinct from its members however they are not strictly the same thing. For your purpose I think I would be safe to assume that if the association/society has neither been incorporated as a company (of whatever type and in whatever jurisdiction) and it is not an industrial and rovided society r etablished under the Trade Union Acts that t does not have a separate legal personality. If the society is small or as activities which do not expose its members to significant legal exposure, it may choose to operate as an unincorporated association of natural persons (plus companies if appropriate).

GullibleOne

Marcusm wrote: »

Practically all unincorporated associations will not have a separate legal personality distinct from its members however they are not strictly the same thing. For your purpose I think I would be safe to assume that if the association/society has neither been incorporated as a company (of whatever type and in whatever jurisdiction) and it is not an industrial and rovided society r etablished under the Trade Union Acts that t does not have a separate legal personality. If the society is small or as activities which do not expose its members to significant legal exposure, it may choose to operate as an unincorporated association of natural persons (plus companies if appropriate).

so it is not possible to find out how much they take in contributions/fund raising etc

ResearchWill

Marcusm wrote: »

There are plenty of unincorporated associations (including most residents associations and other mutual benefit agreements). Tax relief may indeed not e available for contributions but, unless the funds are received in the course of a trade, the receipts would not usually be taxable.

The OP's question stated donations, so I assume to receive donations it must have some charitable purpose.

Marcusm

ResearchWill wrote: »

The OP's question stated donations, so I assume to receive donations it must have some charitable purpose.

But even then not all charities are incorporated - I don't think Trocaire is o give a large example. The charitities tax exemption is really ony applicable to investment income and capital gains. I suppose I was just assuming that the toothache association or whatever similar smallish body that has the OP's nose out of joint wouldn't have either characteristic.

OP: as regards accounts, larger bodies will generally publish them online, otherwise available to members only or whatever is provided for under the rules etc. people are generally quite blasé about joining clubs and associations and often are not aware that they can expose themselves to significant liabilities.

ResearchWill

Marcusm wrote: »

But even then not all charities are incorporated - I don't think Trocaire is o give a large example. The charitities tax exemption is really ony applicable to investment income and capital gains. I suppose I was just assuming that the toothache association or whatever similar smallish body that has the OP's nose out of joint wouldn't have either characteristic.

OP: as regards accounts, larger bodies will generally publish them online, otherwise available to members only or whatever is provided for under the rules etc. people are generally quite blasé about joining clubs and associations and often are not aware that they can expose themselves to significant liabilities.

Well Trocaire was set up by the Irish Bishops, it is in effect the Catholic Church or at least the Irish Bishops, who set up the fund by way of pastoral letter. If something ever went wrong it would be the Catholic Church in Ireland that would be sued.

To clarify if a association or entity is acting in the charity area it should have charity status if it does not it would raise questions with me. While an association can be formed very easily, in my opinion as you stated it opens the members to real risk.

234

ResearchWill wrote: »

Well Trocaire was set up by the Irish Bishops, it is in effect the Catholic Church or at least the Irish Bishops, who set up the fund by way of pastoral letter. If something ever went wrong it would be the Catholic Church in Ireland that would be sued.

To clarify if a association or entity is acting in the charity area it should have charity status if it does not it would raise questions with me. While an association can be formed very easily, in my opinion as you stated it opens the members to real risk.

Unlike the UK, in Ireland, charitable status is only relevant for tax exemptions and perpetual trusts.

GullibleOne

Marcusm wrote: »

But even then not all charities are incorporated - I don't think Trocaire is o give a large example. The charitities tax exemption is really ony applicable to investment income and capital gains. I suppose I was just assuming that the toothache association or whatever similar smallish body that has the OP's nose out of joint wouldn't have either characteristic.

OP: as regards accounts, larger bodies will generally publish them online, otherwise available to members only or whatever is provided for under the rules etc. people are generally quite blasé about joining clubs and associations and often are not aware that they can expose themselves to significant liabilities.

i never said my nose was out of joint. Just because i want to find out something does not mean i have problem with it

GullibleOne

ResearchWill wrote: »

Well Trocaire was set up by the Irish Bishops, it is in effect the Catholic Church or at least the Irish Bishops, who set up the fund by way of pastoral letter. If something ever went wrong it would be the Catholic Church in Ireland that would be sued.

To clarify if a association or entity is acting in the charity area it should have charity status if it does not it would raise questions with me. While an association can be formed very easily, in my opinion as you stated it opens the members to real risk.

how would one find out if it has

ResearchWill

GullibleOne wrote: »

how would one find out if it has

http://www.revenue.ie/en/about/publications/charities_alpha.xls

GullibleOne

ResearchWill wrote: »

http://www.revenue.ie/en/about/publications/charities_alpha.xls

thanks it is not in that list. i think i looked at that in pdf form online