PROVINCIAL GRAND MARK LODGE OF SURREY 2022 FESTIVAL HANDBOOK

Transcription

1 PROVINCIAL GRAND MARK LODGE OF SURREY 2022 FESTIVAL HANDBOOK

2 Procedures Guidance Index 1. Objectives 2. Individual donations 3. Donations from Lodges 4. Lodge Charity Stewards and Lodge Treasurers 5. Festival Treasurer 6. Provincial Treasurer Appendices 1. Forms 2. Abbreviations 3. Details of Provincial Accounts 4. Links to Relief Chest Guidance Forms Form 1 Form 2 Form 3 Form 4 Form 5 Regular Payment Promise form Gift Aid Envelope example Pro forma sponsorship form Miscellaneous Payments form Envelope Verification schedule 2022 Festival Manual Page 2 of 12

3 1) Objectives a) To have a simple, manageable and easily understood system for individuals, lodges, charity stewards and the Province. b) To maximise amounts collected. c) To recover as much as possible from Gift Aid. d) To ensure that all donations are properly recorded to ensure that individual and lodge honours are received. 2) Donations from individuals Donations from members are received from the following sources: a) Regular payment promises via Grand Lodge Relief Chest ( GLRC ) using Gift Aid form (for example of form, see appendix 1, form 1) b) One-off payments to GLRC using Gift Aid form (as 2(a)). c) Cash donations in a Surrey Mark lodge i) With gift aid envelope and tear off slip (see appendix 1, Form 2). The gift aid envelopes will be issued by Province through Group Charity Representatives. (lodges with their own relief chest may have their own envelopes) ii) Without gift aid envelopes. into MMM2111. d) At Provincial events i) With gift aid envelopes, as above 2 (c)(i) ii) Without gift aid envelope Festival Treasurer to use form 4, (see appendix 1) to pay iii) From sponsored events; such as walks, swimathons etc. using gift aid form (see Appendix 1, Form 3) using optional tick box. 3) Donations from lodges Donations from Lodges may be from: a) Alms collections (without envelopes) which are specified for 2022 Festival b) Raffles which are specified for 2022 Festival. c) Voted from lodge funds d) Net proceeds of lodge events, e.g. quizzes barbecues etc with no gift aid implications 4) Lodge Charity Stewards a) The respective duties of a charity steward and treasurer in relation to the Festival shall be determined by individual lodges. b) He is encouraged to implement the principles set out in the preamble objectives as regards maximising the amounts collected and the tax recoverable Festival Manual Page 3 of 12

4 . c) The funds collected fall into several categories and the treatment for each is different. i) Individual regular payment promises or one off promises to the MMM2111 Relief Chest. Completed forms to be checked by the Lodge representative and forwarded to the Festival Treasurer. Forms for one-off donations should be sent with a cheque for the amount of the donation drawn in favour of Freemasons Grand Charity. ii) Tax on gift aided donations into a Lodge Relief Chest (if held) will be recovered by the lodge s own Relief Chest. The Festival Treasurer to be advised of total amount relating to each individual when transferring funds to MMM2111 Relief Chest. iii) Sponsored donations. The pro forma sponsorship form or similar should be used. (See Appendix 1, Form 3). The form should be submitted to the Festival Treasurer with a cheque in favour of the Freemasons Grand Charity. The Festival Treasurer will pay the cheque into the MMM2111 Relief Chest with a schedule for valid gift aid donations and a separate form for non gift aided donations. iv) The person running the sponsored event must collect all sponsorship moneys and organize a personal or Lodge (if moneys paid into Lodge Account) cheque in favour of Freemasons Grand Charity for the total amount collected. v) The person running the sponsored event is also responsible for producing a list of the gift aided donations, showing the donor s name, address (house number or name and postcode), and amount. vi) Other than transfers from their own Relief Chests, if held, (see 4 (c)(ii) above) Lodges should not make payments directly into MMM2111 Relief Chest but only via Festival Treasurer. 5) Festival Treasurer The duties of the Festival Treasurer include a) To receive regular payment promise forms for MMM2111 Relief Chest i) To record donations ii) To forward forms to MMM2111 Relief Chest b) To receive one off payment forms together with cheques in favour of Freemasons Grand Charity. i) To record donations ii) To forward to MMM2111 Relief Chest with cheque received. c) All individual donations i) To maintain a spreadsheet for all donations, showing for each Mark Master Mason his MMH number (if known). (The numbers for all Surrey MMMs are known). ii) From periodic summary of account MMM2111 received from GLRC, to enter onto the master spreadsheet the amounts credited for each donor, combining the amount of the donation and the associated tax recovery for that period. iii) At the end of each three month period, to total all receipts, donations and tax recoveries from MMM2111 Relief Chest for all donors and summarise these with their MMH number (if appropriate) for forwarding to MBF Festival Manual Page 4 of 12

5 iv) To request periodic payment cheques from MMM2111 Relief Chest and forward with summary to MBF. v) The amount paid to MBF should be the exact amount received in the three month period from donations, and the only amount remaining in MMM2111 Relief Chest after the payment should equal the total interest received on that account to date. d) Gift Aid envelopes i) To check amounts in envelopes agree with the slips enclosed. ii) To summarise all slips on Envelope Verification Schedule (Appendix 1, Form 5). iii) Clearly invalid slips, e.g. for lack of name or address to be discarded iv) Envelopes from known MMMs which have not been ticked, to be included. GLRC will know whether the brother has completed a valid declaration, and will recover tax if appropriate. v) Using Form 4 (Miscellaneous Payments Form see Appendix 1) pay over to MMM2111 Relief Chest with cheque to match total on Envelope Verification Schedule (Appendix 1, Form 5). vi) Using Form 4, as above, pay separate cheque to MMM2111 Relief Chest for donations not qualifying for gift aid. vii) The gift aid box may not be ticked by anyone other than the donor, other than with the specific permission of the donor. e) Lodge donations i) To receive and record receipts of cheques. ii) To forward cheques to Mark Benevolent Fund with details of Lodge making donation. iii) To maintain a spreadsheet of donations paid to Mark Benevolent Fund. iv) If cheques wrongly made out to Surrey Mark Benevolent Fund or Provincial Grand Mark Lodge of Surrey to forward to Provincial Treasurer for banking. He will provide cheques for either Mark Benevolent Fund or Freemasons Grand Charity as required. f) Sponsored donations i) The pro forma sponsorship form or similar should have been used (Appendix 1,Form 3). ii) Sponsorship forms should be received from Lodges with a cheque in favour of Freemasons Grand Charity. iii) To forward the cheque drawn in favour of Freemasons Grand Charity, together with the schedules set out in 4(c). iv) For information purposes to keep an additional analysis of donations by source. g) To prepare a report monthly for the Provincial Executive, members of 2022 Committee and Charity Representatives, summarising: i) a running total of donations from each Lodge ii) the running total of individual donations iii) the total number of brethren who have signed Regular Payment Promises (continuous giving) iv) the number of brethren who have achieved each different class of MBF award Festival Manual Page 5 of 12

6 6) Provincial Grand Treasurer a) To receive and bank cheques for donations incorrectly drawn in favour of the Provincial Grand Mark Lodge of Surrey or Surrey Mark Benevolent Fund. b) In respect of 6 (a) to draw cheques to Freemasons Grand Charity for banking in Relief Chest MMM2111, for personal donations; and to draw cheques to Mark Benevolent Fund for Lodge donations. In both cases to send to Festival Treasurer. c) To make a tax repayment claim in respect of all Gift Aided receipts into the Provincial Benevolent Fund, and account to Festival Treasurer for those that relate to 2022 Festival. d) To ensure formal Trustees approval for all Provincial donations to 2022 Festival, from nonspecific donations received, either from those held in Benevolent Fund or in Relief Chest E2050. e) To arrange finance for stock of Festival merchandise from Province s General Fund f) To receive proceeds for sale of Festival merchandise and bank in General Fund. g) To maintain an account of costs of Festival and net income from Festival merchandise Festival Manual Page 6 of 12

7 Appendices Appendix 1 - Examples of Forms 1) Form 1. Regular Payment Promise or one off donation form to GLRC. See link: 2) Form 2. Gift Aid envelope. See guidance at: 3) Form 3. Sponsorship Form. Example attached 4) Form 4. Miscellaneous Payments Form, for use in making payments into GLRC. See example, and link at: 5) Form 5. Gift Aid Envelope verification schedule. See example and link at: Appendix 2 Abbreviations 1) GLRC Grand Lodge Relief Chest 2) MBF Mark Benevolent Fund 3) MMH Mark Masons Hall Appendix 3 - Provincial Accounts 1. The Festival Relief Chest No. M M M Great Queen Street, London WC2B 5AZ. 2. The Provincial Grand Lodge Relief Chest No. E Great Queen Street, as above. 3. Provincial Grand Mark Lodge of Surrey Benevolent Fund. Sort Code Account No Provincial Grand Mark Lodge of Surrey. Sort Code Account No Festival Account at MBF (details with Festival Treasurer) Appendix 4 Links to Relief Chest guidance 1) Relief Chest forms, main link 2) Relief Chest Scheme leaflet Festival Manual Page 7 of 12

8 Form 1. Regular payment promise or one-off donation form (from April 2016) 2022 Festival Manual Page 8 of 12

9 Form 2. Gift Aid envelope example (from April 2016) 2022 Festival Manual Page 9 of 12

10 Form 3. Sponsorship Form - example (from April 2016) 2022 Festival Manual Page 10 of 12

11 Form 4. Miscellaneous Payments Form, for use in making payments into GLRC 2022 Festival Manual Page 11 of 12

12 Form 5. Gift Aid Envelope verification schedule 2022 Festival Manual Page 12 of 12