1. A scheme set up under the PCC’s authority
In effect, this is a sub-committee of the PCC and as such, any financial information must be incorporated into the PCC’s accounts. The PCC treasurer should be one of the signatories as they have a responsibility to ensure that they have control over funds held by the PCC.
It is the simplest scheme to establish and operate, and as such is the recommended option for most parishes. The committee organises the events, its own membership list and it reports to the PCC.
| Advantages | Disadvantages |
| Under full authority of the PCC | May not attract a wider membership, particularly leadership, if perceived as a subcommittee |
| Charity status as part of the PCC | Organised by existing church members |
| Tax efficient donations and subscriptions through Gift Aid | Officers must be on the electoral roll |
| No separate constitution, AGM etc. required | Has no executive powers |
| Can use CBF Investment Fund | |
| Some functions can be delegated by the PCC as it is a sub-committee | |
| Its events and personnel may be covered by the PCC’s insurance |
2. An independent organisation with its own charitable status and its own constitution
This is more complicated than being a scheme under the authority of the PCC as it would lose some of the benefits of being part of the PCC. It would also need to be registered as a separate charity with the Charity Commission and there is also a lack of control over funds. There should be provision for ex-officio members to ensure some element of PCC representation.
| Advantages | Disadvantages |
| May attract wider community support | Length of time to establish |
| Seen as distinct from the religious activity of the church | Requires its own constitution, AGM, bank accounts and officers |
| Possibly easier to find a ‘patron’ | Not legal unless registered as a charity under the Charities Act 2011 which needs the formal documentation of the Charity Commissioners |
| Organisation does not fall on the church members | Requires all the reporting and accounting procedures dictated by the Charities S.O.R.P and the submission of accounts |
| Tax efficient donations through Gift Aid | The committee are the trustees and must take on the responsibilities of trusteeship |
| Will need to separately insure its activities | |
| May fall out of the control of the PCC in respect of its activities | |
| Is divorced from the core purpose of the building |
