WCVA Trustee news 20 March 2008 / 20 Mawrth 2008

Wales Charity Law Conference 2008
The WCVA Wales Charity Law Conference 2008 will be held on 13 May at the Angel Hotel in Cardiff. This year’s programme introduces a number of changes including more workshop choices, and a Panel discussion where delegates can submit written questions in advance or raise them directly from the floor.

Andrew Hind, Chief Executive of the Charity Commission will be presenting a Keynote speech on public benefit, and the day also includes sessions on: Campaigning and political activities; Letting and hiring premises; The Charities and Companies Acts; Websites and the law; an Employment update, and much more. The full programme and brochure is available on the WCVA website, or you can contact the WCVA Helpdesk on 0800 2888 329, email help@wcva.org.uk.

The Third Sector Futures Conference 2008
The WCVA Third Sector Futures Conference 2008 will be held on 17 April at the Holiday Inn, Cardiff. The conference will look at the pressures facing the third sector, consider how the sector is set to take change and identify what voluntary organisations may look like in the short, medium and long term.

Geoff Mulgan, Chair of the Carnegie UK Trust’s Inquiry into the future of Civil Society, will outline the report’s key findings and recommendations. Further sessions will look at the future political landscape in Wales and consider how to engage civil society in promoting public understanding of the issues surrounding the All Wales Convention. The full programme and brochure is available on the WCVA website, or you can contact the WCVA Helpdesk on 0800 2888 329, email help@wcva.org.uk.

Wales Volunteer of the Year Awards
Nominations are being sought by Friday 28 March to reward and recognise the dedication of volunteers who have helped make the biggest difference in their communities. WCVA’s Wales Volunteer of the Year Award is presented in five categories - individuals, young people (under 25 years), ‘green’ volunteers, trustees and groups. There will be up to three winners in each category, with 15 national winners presented with their awards at a ceremony in Cardiff in June, and all nominees awarded commendation certificates at a local ceremony or by post. Full details can be found on the WCVA website, or you can contact the WCVA Helpdesk on 0800 2888 329, email help@wcva.org.uk.

Charity campaigning
The Charity Commission has published its much anticipated guidance, Speaking Out - Guidance on Campaigning and Political Activity by Charities (CC9). It is clearer and more accessible than the previous guidance, taking a more positive stance which will help charity trustees to work out the best way of getting their message across confidently. Whilst there has been no change in the law on campaigning and political activity, it clarifies:

• That under the law campaigning and political activity are entirely legitimate activities for charities, but trustees are under no obligation to engage in such activity.
• The distinction the law makes between campaigning and political activity, explaining that unlike other forms of campaigning, political activity cannot be the continuing and sole activity of a charity, and can only be undertaken in the context of supporting the delivery of charitable purposes.
• The importance of charities' independence when working with politicians and political parties, emphasising trustees' duty to guard the independence of their charity and advising them on how to manage potential risks to their reputation when working with political parties and their representatives.

Public benefit religion and poverty sectoral guidance
The Charity Commission has launched two consultations:

• Public Benefit and the Advancement of Religion - explains how the principles of public benefit apply specifically to charities advancing religion. Issues considered include the meaning of advancing religion as a charitable aim, and suitable terminology to use in defining what is a charitable religious belief. The draft guidance considers what the public benefits of religion might be, and when they might be affected by issues of detriment or harm. It also confirms that the Commission does not have the remit (or the desire) to change or try to modernise long-held religious beliefs.
• Public Benefit and the Prevention or Relief of Poverty - explains how the principles of public benefit apply specifically to charities for the prevention or relief of poverty. Issues considered include the meaning of poverty in different contexts, how relieving and preventing poverty can be understood in charity law, and possible wider benefits to the community of relieving poverty. The draft proposes that relieving the poverty of people whatever the reason for their poverty, including people who are denied benefits by law, can still be for public benefit, and asks for suggestions on circumstances where relieving poverty might not be for the public benefit. It also considers the public benefit of benevolent funds and family poverty trusts.

The draft guidance has been published as supplementary documents to the Commission’s general guidance on public benefit that was issued in January 2008. The consultations close on 30 June 2008.

Public benefit education and fee charging sectoral guidance
The Charity Commission has launched two consultations:

• Public Benefit and the Advancement of Education - explains how the principles of public benefit apply specifically to charities advancing education. It looks at how advancing education can be for the public benefit and how educative value can come from either the subject of education or the educative process. It considers how the benefit an education charity provides must be related to its aims. It also considers what the meaning of education is for charity, for instance how far it must be neutral, and it also considers what running a school might mean in a modern context.
• Public Benefit and Fee-charging - explains how the principles of public benefit apply to charities that charge fees, as well as summarising key points for trustees to consider. The guidance looks at the effects that fee-charging might have on who can benefit from charities, and ways to ensure that those who cannot afford the fees can still benefit. It also looks at questions of setting and assessing the impact of charging fees, and explains that charities cannot simply 'opt out' of their charitable status in order to avoid demonstrating public benefit.

The draft guidance has been published as supplementary documents to the Commission’s general guidance on public benefit that was issued in January 2008. The consultations close on 11 July 2008.

Charity Commission’s public affairs website
Trustees and those involved in third sector policy roles, may be interested in the Charity Commission’s public affairs website, hosted on epolitix.com. The site is designed for MPs and Peers, for those who ‘work in Parliament or Government, or simply have an interest in politics and the charitable sector’, and contains some interesting material not otherwise found on the main Commission website.

Budget 2008
Watts Gregory LLP accountants, regular partners of WCVA in the delivery of financial management events, has produced a very useful budget summary. Key developments for charities include:

• The introduction of a three-year transitional relief scheme maintaining gift aid rates at there present level even though the basic rate of tax is being reduced from 6 April next. There is also to be a simplification to the auditing requirements, new aggregation rules and de minimis error provisions.
• A repeal of bondwashing legislation (which had an inadvertent negative effect on some charities).
• HMRC will withdraw, with effect from 1 April 2009, the current concessionary arrangements under which employment businesses are allowed to exclude the wages element from the supplies they make, and to account for VAT solely on their margin.
• In the light of the ‘Bodycraft’ case reported in last month’s Trustee news, legislation will be introduced in the Finance Bill 2008, to provide a transitional period to 31 March 2009 during which eligible businesses can make VAT claims for rights that accrued before the introduction in 1996 and 1997 of the three-year time limit for claims.

NB. Watch out for information on this year’s coming half day events, delivered in partnership with Watts Gregory LLP, to be held in July and September next, and for a dedicated finance based session at the Wales Trustee and Governance Conference at the Liberty Stadium, Swansea on 6 November 2008.

State aid and procurement
Leading charity lawyers, Bates Wells and Braithwaite, have produced a very useful report and article on the state aid and public procurement regimes. This is of particular relevance to third sector organisations involved in public service delivery.

Organisational value
NCVO has published, True Colours: uncovering the full value of your organisation, which proposes a move away from the muddled concept of ‘added value’, and a recognition of ‘full value’ as a means of demonstrating an organisation’s true worth to funders. This concept includes thinking about:

• Primary outcomes: The benefits organisations achieve for their main users.
• Secondary outcomes: The wider changes that they achieve – for example, to the local community through increased employment levels, buying locally sourced products, building a stronger civic culture or reducing crime.
• Enjoyment: The satisfaction that all people (users, staff, trustees, partners, funders, etc) get from their engagement with an organisation.

Health and safety
The Welsh Assembly Government and the HSE have launched Workboost Wales, a service providing confidential, practical and free advice to small businesses of 5 to 250 workers in Wales on workplace health and safety, management of sickness absence and return to work issues.

Confidential information
Confusion often surrounds issues of confidentiality and organisational information used by former employees. CMS Cameron McKenna solicitors provide a useful commentary on two recent cases that will be of interests to employers in relation to the security of their confidential and trade information.

Freedom of information
MySociety has launched Whatdotheyknow.com, a website designed to make it easier to submit requests to public bodies under the Freedom of Information Act 2000. The site is functional although still in the development stage, but does provides simple FOI request forms and a facility to browse previous requests.

Corporate manslaughter
Trustee news has previously reported on the protracted progress of the legislation in this area. The Corporate Manslaughter and Corporate Homicide Act 2007 comes into force on 6 April 08 and introduces a new offence, across the UK, for prosecuting companies and other organisations where there has been a gross failing, throughout the organisation, in the management of health and safety with fatal consequences.

This online article provides a very useful summary, and you can also refer to the full Act and Explanatory notes.

Governance resources
The Governance Hub has produced, Governance Resources, a handy guide to all its online and printed resources (but please note, although it lists the hardcopy price of the publications, many can be downloaded free from the site).

Fundraising
The Cabinet Office has published draft guidance for professional charity fundraisers and retailers who raise money for charity through sales. Currently, professional fundraisers and commercial participators are required to make statements (referred to in this guidance as ‘solicitation statements’) when fundraising for charitable institutions or charitable, benevolent or philanthropic purposes. These statements must comply with the requirements of Part 2 of the Charities Act 1992. The Charities Act 2006 has amended Part 2 of the 1992 Act to introduce some new requirements about what these statements must contain. These new requirements come into force on 1 April 2008.

The guidance highlights the key provisions and provides some examples of fundraising statements that are compliant with the new requirements. Comments are invited by 31 May 2008.

Mentoring
The governance Hub has also produced, Mentoring for Chairs, a research report looking at different mentoring schemes and how they worked. This guide will be useful to anyone interested in setting up or funding mentoring schemes for chairs and vice-chairs. It will also be of interest to those who have established their own informal mentoring relationships, or are intending to do so.

Employment support
A new resource has launched to help faith-based voluntary organisations keep up with changes in employment law. Just Employment, an initiative of the Church Urban Fund, will provide free HR resources for small Christian charities. Guidance is available by registering at www.cufx.org.uk. The site includes a main guide, frequently asked questions and example case studies as well as a library of downloadable documents such as contracts and sample policies and procedures.

Community networking
Freshties.com is a new website listings service that enables charities and voluntary organisations to advertise for what they need. Individuals, businesses and other charities can browse the website to see which parts of charities’ shopping lists they can meet – from equipment to volunteers. Not-for-profit organisations can join the site for free, and can also contact the website for a voucher code that can be emailed to local businesses and individuals to enable them to join for free as an encouragement to support charity projects.

Vulnerable beneficiaries toolkit
The homeless support charity, Look Ahead, has published, Customer Training Programme Handbook, a free guide that will help voluntary groups work better with hard-to-reach beneficiaries.

Media guide
Clever Communications has been produced by AskCharity, the media contacts website set up by the Voluntary Action Media Unit to help third sector organisations attract more publicity. The guide contains articles by journalists and PR professionals and advice on how to stage media campaigns, send out press releases and get information into the papers and onto the airwaves. The guide is free for voluntary organisations. To sign up for a copy email your name and address to AskCharity.

Environmental guide
Changing the Way We Work, is a new guide produced by Every Action Counts to help third sector organisations 'green' their offices, save energy and resources, source ethically and travel wisely.

Financial management guide
Community Accountancy Self Help and Community Matters have produced Community Money Matters, a ‘comprehensive guide to financial management and accounting for small charities and community organisations’. This is an extremely useful publication that provides a host of guidance on all aspects of financial management, and is written in an extremely readable style.

Redundancy guidance
The CIPD has updated its Redundancy factsheet. It makes suggestions for managing and responding to workplace change, flexibly and handling the situation sensitively, as well as covering basic legal issues. Unfortunately redundancy is an issue that crops up all too often, and this guidance addresses some of the most important questions on handling it.

Increases to SMP and SSP
The draft Social Security Benefits Up-rating Order 2008 has been published. From 6 April 2008, SMP increases to £117.18pw (from £112.75), and SSP increases to £75.40pw (from £72.55).

Minimum wage increase
The following minimum wage increases will take effect from 1 October 2008:

• The adult rate will rise from £5.52 to £5.73.
• The rate for 18-21 year olds will also increase from £4.60 to £4.77.
• The rate for 16-17 year old rate will rise from £3.40 to £3.53.

Existence of employment contracts
The EAT has held, in Steelcraft v Ellis, that a clause asserting that a 'contract' was not intended to create any legally enforceable rights is void under s203 of the Employment Rights Act 1996 if the only purpose of that clause is to alter what would otherwise be the legal effect of contractual arrangements. In other words, an employer cannot avoid (what would otherwise be) contractual - and consequent statutory - obligations by inserting a clause in a contract providing that it has no legal effect. (see paras. 66-69 of the judgment).

Unilateral variations of contract
In Robinson v Tescom Corporation, the EAT reaffirmed the options an employee has when an employer seeks to foist a unilateral variation of contract on him. The four choices (para. 20) are:

• acquiescing in the variation;
• resign and claim constructive dismissal;
• refuse to work under the new terms, and force the employer to take what steps it thinks appropriate; or,
• stand and sue, by working under protest and seeking damages (either for breach, or for unfair dismissal). In this case, the employee agreed to the changes 'under protest' but then refused to work under the new terms. The EAT held that the decision to dismiss him was fair as, having agreed (albeit under protest), he could not renege on his agreement - therefore he was refusing to obey lawful and reasonable instructions.
  

Newyddion Ymddiriedolwyr

Cynhadledd Cyfraith Elusennau Cymru 2008
Caiff Cynhadledd Cyfraith Elusennau Cymru 2008 ei chynnal ar 13 Mai yng Ngwesty’r Angel yng Nghaerdydd. Mae rhaglen eleni’n cyflwyno nifer o newidiadau gan gynnwys rhagor o ddewisiadau gweithdy, a thrafodaeth Panel lle gall cynadleddwyr gyflwyno cwestiynau ysgrifenedig ymlaen llaw neu eu codi’n uniongyrchol o’r llawr. Bydd Andrew Hind, Prif Weithredwr y Comisiwn Elusennau’n cyflwyno’r Prif Araith ar fudd cyhoeddus ac mae’r diwrnod hefyd yn cynnwys sesiwn ar: Ymgyrchu a gweithgareddau gwleidyddol; Gosod a llogi eiddo; Y Ddeddf Elusennau a Chwmnïau; Gwefannau a’r gyfraith; Y wybodaeth ddiweddaraf am gyflogaeth, a llawer mwy. Mae’r rhaglen lawn a llyfryn ar gael ar wefan WCVA, neu gallwch gysylltu â desg Gymorth WCVA ar 0800 2888 329, e-bost help@wcva.org.uk.

Cynhadledd Dyfodol y Trydydd Sector 2008
Cynhelir Cynhadledd Dyfodol y Trydydd Sector WCVA 2008 ar 17 Ebrill yng ngwesty’r Holiday Inn, Caerdydd. Bydd y gynhadledd yn edrych ar y pwysau sy’n wynebu’r trydydd sector, yn ystyried sut y bydd y sector yn delio â newid a sut y bydd mudiadau gwirfoddol yn debygol o edrych yn y tymhorau byr, canolig a hir.

Bydd Geoff Mulgan, Cadeirydd Ymchwiliad Ymddiriedolaeth Carnegie UK i ddyfodol Cymdeithas Sifil, yn amlinellu prif ganfyddiadau ac argymhellion yr adroddiad. Bydd sesiynau pellach yn edrych ar yr hinsawdd wleidyddol yng Nghymru yn y dyfodol ac yn ystyried sut y gellir annog cymdeithas sifil i hybu dealltwriaeth ymhlith y cyhoedd o faterion yn ymwneud â Chonfensiwn Cymru Gyfan. Mae rhaglen lawn a llyfryn gwybodaeth ar gael ar wefan WCVA , neu gallwch gysylltu â Desg Gymorth WCVA ar 0800 2888 329, e-bost help@wcva.org.uk

Gwobrau Gwirfoddolwr y Flwyddyn Cymru
Dim ond pedair wythnos sydd ar ôl enwebu ymgeiswyr ar gyfer Gwobrau Gwirfoddolwyr y Flwyddyn Cymru eleni, sy’n cael eu trefnu a’u rheoli gan WCVA, ac yn cael eu cefnogi gan y Post Brenhinol. Gwahoddir enwebiadau erbyn dydd Gwener 28 Mawrth i wobrwyo a chydnabod ymroddiad gwirfoddolwyr sydd wedi helpu i wneud y gwahaniaeth mwyaf yn eu cymunedau.

Cyflwynir Gwobrau Gwirfoddolwr y Flwyddyn Cymru WCVA mewn pum categori – unigolion, pobl ifanc (o dan 25 oed), gwirfoddolwyr ‘gwyrdd’, ymddiriedolwyr a grwpiau. Bydd hyd at dri enillydd ym mhob categori, gyda 15 enillydd cenedlaethol yn derbyn eu gwobrau mewn seremoni yng Nghaerdydd ym mis Mehefin, a chyda phob enwebai yn derbyn tystysgrifau clod mewn seremoni leol neu drwy’r post. Mae manylion llawn ar gael ar wefan WCVA , neu gallwch gysylltu â Desg Gymorth WCVA ar 0800 2888 329, e-bost help@wcva.org.uk.

Ymgyrchu elusennol
Mae’r Comisiwn Elusennau wedi cyhoeddi ei ganllaw hir ddisgwyliedig, Dweud eich Dweud - Ymgyrchu a Gweithgareddau Gwleidyddol gan Elusennau (CC9). Mae’n fwy eglur a hawdd ei ddeall na’r canllaw blaenorol, gan gymryd agwedd fwy positif a fydd yn cynorthwyo ymddiriedolwyr elusennau i ystyried beth yw’r ffordd orau o gyfleu eu neges mewn ffordd bositif. Er na fu unrhyw newid i’r gyfraith ar ymgyrchu a gweithgareddau gwleidyddol, mae’n esbonio:

• Yn ôl y gyfraith mae ymgyrchu a gweithgareddau gwleidyddol yn weithgareddau cwbl gyfreithlon i elusennau, ond nid oes unrhyw rwymedigaeth ar ymddiriedolwyr i ymgymryd â gweithgarwch o’r fath.
• Y gwahaniaeth yng ngolwg y gyfraith rhwng ymgyrchu a gweithgareddau gwleidyddol, gan egluro na all gweithgareddau gwleidyddol, yn wahanol i fathau eraill o ymgyrchu, fod yn unig weithgarwch na gweithgarwch parhaus elusen, a bod yn rhaid ymgymryd â gweithgarwch o’r fath yng nghyd-destun cefnogi dibenion elusennol.
• Pwysigrwydd annibyniaeth elusennau wrth weithio gyda gwleidyddion a phleidiau gwleidyddol, gan bwysleisio dyletswydd ymddiriedolwyr i ddiogelu annibyniaeth eu helusen a’u cynghori sut i reoli risgiau posibl i’w henw da wrth weithio gyda phleidiau gwleidyddol a’u cynrychiolwyr.

Canllawiau Sector ar Fudd cyhoeddus a hyrwyddo crefydd a thlodi
Mae’r Comisiwn Elusennau wedi lansio dau ymgynghoriad:

• Budd Cyhoeddus a Hyrwyddo Crefydd – mae hwn yn esbonio sut y mae egwyddorion budd cyhoeddus yn cael eu gweithredu’n benodol yn achos elusennau sy’n hyrwyddo crefydd. Mae’r materion sy’n cael sylw’n cynnwys ystyr hyrwyddo crefydd fel nod elusennol, a therminoleg addas i ddiffinio’r hyn a olygir wrth gredoau crefyddol elusennol. Mae’r canllaw drafft yn ystyried beth all buddiannau cyhoeddus crefydd fod, a sut y gallant gael eu heffeithio gan faterion niweidiol neu ddifrod. Mae hefyd yn cadarnhau nad oes gan y Comisiwn y gallu (na’r awydd) i newid neu geisio moderneiddio credoau crefyddol sydd wedi’u harddel ers amser maith.
• Budd Cyhoeddus ac Atal neu Leddfu Tlodi – mae hwn yn esbonio sut y mae egwyddorion budd cyhoeddus yn weithredol i elusennau sy’n gweithio i atal neu leddfu tlodi. Mae’r materion a ystyrir yn cynnwys ystyr tlodi mewn gwahanol gyd-destunau, sut y gall lleddfu ac atal tlodi fod yn ddealladwy mewn cyfraith elusen, a buddiannau ehangach posibl a fyddai’n deillio i’r gymuned yn sgil lleddfu tlodi. Mae’r canllaw drafft yn cynnig bod lleddfu tlodi pobl beth bynnag fo’r rhesymau am eu tlodi, gan gynnwys pobl nad yw’r gyfraith yn caniatáu iddynt dderbyn budd-daliadau, o fudd i’r cyhoedd, ac mae’n gofyn am awgrymiadau ar amgylchiadau lle na fyddai lleddfu tlodi o fudd i’r cyhoedd. Mae hefyd yn ystyried budd cyhoeddus cronfeydd llesiannol ac ymddiriedolaethau tlodi teuluol.

Cyhoeddwyd y canllaw drafft fel dogfennau atodol at ganllaw cyffredinol y Comisiwn ar fudd cyhoeddus a gyhoeddwyd ym mis Ionawr 2008. Daw’r ymgynghoriadau i ben ar 30 Mehefin 2008.

Canllawiau sector Budd Cyhoeddus ar Addysg a chodi taliadau
Mae’r Comisiwn Elusennau wedi lansio dau ymgynghoriad:

• Budd Cyhoeddus a Hyrwyddo Addysg - mae hwn yn esbonio sut y mae egwyddorion budd cyhoeddus yn cael eu gweithredu’n benodol yn achos elusennau sy’n hyrwyddo addysg. Mae’n edrych sut y gall hyrwyddo addysg fod o fudd i’r cyhoedd a sut y gall gwerth addysgiadol ddod un ai o bwnc addysg neu o’r broses addysgu. Mae ystyried sut y mae’n rhaid i’r budd a ddarperir gan elusen addysg fod yn gysylltiedig â’i nodau. Mae’n ystyried hefyd beth yw ystyr addysg i elusen, er enghraifft i ba raddau y mae’n rhaid iddo fod yn ddiduedd, ac mae yn ystyried beth y gallai rhedeg ysgol ei olygu mewn cyd-destun modern.
• Budd Cyhoeddus a Chodi Taliadau – mae hwn yn esbonio sut y mae egwyddorion budd cyhoeddus yn weithredol yn achos elusennau sy’n codi tâl, yn ogystal â chrynhoi pwyntiau allweddol y dylai ymddiriedolwyr eu hystyried. Mae’r canllaw hefyd yn edrych ar yr effeithiau y gallai codi tâl ei gael ar bwy all elwa ar elusennau, a ffyrdd o sicrhau bod y sawl na all fforddio talu ffioedd yn gallu elwa hefyd. Mae hefyd yn edrych ar gwestiynau pennu ac asesu effeithiau codi tâl, ac mae’n egluro na all elusennau ‘eithrio’ o’u statws elusennol er mwyn osgoi dangos budd cyhoeddus.
  

Cyhoeddwyd y canllaw drafft fel dogfennau atodol at ganllaw cyffredinol y Comisiwn ar fudd cyhoeddus a gyhoeddwyd ym mis Ionawr 2008. Daw’r ymgynghoriadau i ben ar 11 Gorffennaf 2008.

Gwefan materion cyhoeddus y Comisiwn Elusennau
Efallai yr hoffai ymddiriedolwyr a’r sawl sy’n ymwneud â rolau polisi yn y trydydd sector, gael gwybod am wefan materion cyhoeddus , sy’n cael ei chynnal ar epolitix.com. Mae’r safle wedi’i gynllunio ar gyfer ASau ac Arglwyddi, y ‘sawl sy’n gweithio yn y Senedd neu’r Llywodraeth, neu unrhyw un sydd â diddordeb mewn gwleidyddiaeth a’r sector elusennol’, ac mae’n cynnwys deunydd diddorol nad yw ar gael ar brif wefan y Comisiwn.

Cyllideb 2008
Mae’r cyfrifyddion Watts Gregory LLP, partneriaid rheolaidd WCVA wrth gyflwyni digwyddiadau rheolaeth ariannol, wedi cyhoeddi crynodeb defnyddiol iawn o'r gyllideb.

Mae’r prif ddatblygiadau sy’n effeithio ar elusennau’n cynnwys:

• Cyflwyno cynllun rhyddhad tair blynedd dros dro sy’n cadw cyfraddau cymorth rhodd ar y lefelau presennol er bod cyfradd sylfaenol y dreth yn gostwng ar 6 Ebrill nesaf. Bydd gofynion archwilio hefyd yn cael eu symleiddio, rheolau agregu a darpariaethau cyfeiliornadau de minimis newydd.
• Diddymu deddfwriaeth ‘glanhau bondiau’ (a gafodd effaith negyddol anfwriadol ar rai elusennau).
• Bydd Cyllid a Thollau Ei Mawrhydi yn diddymu, a hynny’n weithredol o 1 Ebrill 2009, y trefniadau consesiwn cyfredol sy’n caniatáu i fusnesau eithrio’r elfen gyflogau o’r cyfenwadau maent yn eu gwneud, ac i gyfrifo ar gyfer TAW ar faint eu helw yn unig.
• Yn dilyn yr achos ‘Bodycraft’ y soniwyd amdano yn rhifyn y mis diwethaf o Newyddion Ymddiriedolwyr, bydd deddfwriaeth yn cael ei chyflwyno ym Mesur Cyllid 2008, i sicrhau cyfnod trosiannol hyd at 31 Mawrth 2009 lle caniateir i fusnesau cymwys wneud hawliadau TAW ar hawliau a gododd cyn cyflwyno’r cyfyngiad amser o dair blynedd ar gyfer hawliadau yn 1996 ac 1997.

Sylwer: Cadwch olwg am wybodaeth am ddigwyddiadau hanner diwrnod eleni, sy’n cael eu cyflwyno mewn partneriaeth â Watts Gregory LLP, ac a gynhelir fis Gorffennaf a Medi nesaf, gyda sesiwn benodol ar gyllid yng Nghynhadledd Ymddiriedolwyr a Llywodraethu yn Stadiwm Liberty, Abertawe ar 6 Tachwedd 2008.

Cymorth gwladwriaethol a chaffael
Mae’r prif gyfreithwyr elusennau Bates Wells and Braithwaite, wedi cynhyrchu adroddiad ac erthygl ddefnyddiol ar gyfundrefnau cymorth gwladwriaethol a chaffael cyhoeddus. Bydd hyn o ddiddordeb arbennig i fudiadau trydydd sector sy’n darparu gwasanaethau cyhoeddus.

Gwerth sefydliadol
Mae NCVO wedi cyhoeddi, True Colours: uncovering the full value of your organisation, sy’n argymell cefnu ar y cysyniad dryslyd o ‘werth ychwanegol’, a chydnabod ‘gwerth llawn’ fel ffordd o ddangos gwir werth mudiad i gyllidwyr. Mae’r cysyniad yn golygu meddwl am:

• Canlyniadau sylfaenol: Y buddiannau y mae mudiadau’n eu cyflawni ar gyfer eu prif ddefnyddwyr.
• Canlyniadau eilaidd: Y newidiadau ehangach a gyflawnir ganddynt – er enghraifft, i’r gymuned leol trwy gynyddu lefelau cyflogaeth, prynu cynnyrch a nwyddau lleol, adeiladu diwylliant dinesig cryfach neu ostwng troseddu.
• Mwynhad: Y mwynhad y mae pawb (defnyddwyr, staff, ymddiriedolwyr, partneriaid, cyllidwyr, ayb) yn ei gael yn sgil eu cysylltiad â’r mudiad.
  

Iechyd a Diogelwch
Mae Llywodraeth Cynulliad Cymru a’r Awdurdod Gweithredol Iechyd a Diogelwch wedi lansio Hybu Gwaith Cymru wasanaeth sy’n cynnig cyngor cyfrinachol, ymarferol a di-dâl ar iechyd a diogelwch yn y gwaith, rheoli absenoldeb oherwydd salwch a dychwelyd i’r gwaith i fusnesau bach gyda rhwng 5 a 250 o weithwyr yng Nghymru.

Gwybodaeth gyfrinachol
Ceir dryswch yn aml ynghylch cyfrinachedd a gwybodaeth sefydliadol a ddefnyddir gan gyn gyflogeion. Mae’r cyfreithwyr CMS Cameron McKenna yn cynnig sylwadau defnyddiol ar ddau achos diweddar a fydd o ddiddordeb i gyflogwyr o ran diogelwch eu gwybodaeth gyfrinachol a masnachol.

Rhyddid gwybodaeth
Mae MySociety wedi lansio Whatdotheyknow.com, gwefan sydd wedi’i chynllunio i’w gwneud yn haws i wneud ceisiadau i gyrff cyhoeddus o dan Ddeddf Rhyddid Gwybodaeth 2000. Mae’r wefan yn parhau yn y camau datblygu, ond mae modd ei defnyddio er hynny, ac mae’n cynnwys ffurflenni cais Rhyddid Gwybodaeth a chyfleuster i chwilio trwy geisiadau blaenorol.

Dynladdiad corfforaethol
Mae Newyddion Ymddiriedolwyr wedi cynnwys adroddiad ar gynnydd araf y ddeddfwriaeth yn y maes hwn. Daw Deddf Dynladdiad Corfforaethol a Lladdiad Corfforaethol 2007 i rym ar 6 Ebrill 2008 a bydd yn cyflwyno trosedd newydd, ar gyfer y DU gyfan, i erlyn cwmnïau a sefydliadau eraill lle bu methiant difrifol, yn y sefydliad cyfan, i reoli iechyd a diogelwch, gyda chanlyniadau angheuol.

Mae’r erthygl ar-lein hon yn rhoi crynodeb defnyddiol, a gallwch hefyd gyfeirio at y Ddeddf yn ei chyfanrwydd ac at y Nodiadau eglurhaol.

Adnoddau llywodraethu
Mae’r Governance Hub wedi cynhyrchu, Adnoddau Llywodraethu, arweiniad hwylus i’w holl adnoddau ar-lein a phrintiedig (ond sylwer, er ei fod yn nodi pris copi caled y cyhoeddiadau, mae modd lawrlwytho llawer ohonynt am ddim o’r safle).

Codi arian
Mae Swyddfa’r Cabinet wedi cyhoeddi canllaw drafft ar gyfer codwyr arian proffesiynol a manwerthwyr sy’n codi arian i elusennau trwy werthu. Ar hyn o bryd, mae’n ofynnol i godwyr arian proffesiynol a chyfranogwyr masnachol wneud datganiadau (cyfeirir at y rhain yn y canllaw fel "datganiadau llithio") pan fyddant yn codi arian i sefydliadau elusennol, neu i ddibenion elusennol, llesiannol neu ddyngarol. Rhaid i’r datganiadau hyn gydymffurfio â gofynion Rhan 2 Deddf Elusennau 1992. Mae Deddf Elusennau 2006 wedi diwygio Rhan 2 Deddf 1992 er mwyn cyflwyno rhai gofynion newydd sy’n ymwneud â’r hyn y mae’n rhaid i’r datganiadau hyn eu cynnwys. Daw’r gofynion newydd hyn i rym ar 1 Ebrill 2008.

Mae’r canllaw yn tynnu sylw at y prif ofynion ac mae’n rhoi rhai enghreifftiau o ddatganiadau codi arian sy’n cydymffurfio â’r gofynion newydd. Gwahoddir sylwadau erbyn 31 Mai 2008.

Mentora
Mae’r Governance Hub wedi cynhyrchu, Mentoring for Chairs, adroddiad ymchwil sy’n edrych ar wahanol gynlluniau mentora a sut y maent yn gweithio. Bydd y canllaw hwn yn ddefnyddiol i unrhyw un sy’n awyddus i sefydlu neu ariannu cynlluniau mentora ar gyfer cadeiryddion neu is-gadeiryddion. Bydd o ddiddordeb hefyd i’r sawl sydd wedi sefydlu eu cysylltiadau mentora anffurfiol eu hunain, neu sy’n bwriadu gwneud hynny.

Cefnogaeth cyflogi
Mae adnodd newydd wedi cael ei lansio i gynorthwyo mudiadau ffydd gwirfoddol i gadw mewn cysylltiad â newidiadau yn y ddeddf gyflogaeth. Bydd Just Employment, cynllun gan y Church Urban Fund, yn cynnig adnoddau AD am ddim i elusennau Cristnogol bach. Mae’r canllaw ar gael trwy gofrestru yn www.cufx.org.uk. Mae’r safle’n cynnwys prif ganllaw, cwestiynau cyffredin ac enghreifftiau o astudiaethau achos yn ogystal â llyfrgell o ddogfennau y gellir eu lawrlwytho megis contractau a pholisïau a gweithdrefnau enghreifftiol.

Rhwydweithio cymunedol
Mae Freshties.com yn wefan sy’n rhestru gwasanaethau sy’n galluogi elusennau a mudiadau gwirfoddol i hysbysebu am yr hyn sydd ei angen arnynt. Gall unigolion, busnesau ac elusennau eraill chwilota’r wefan i weld pa rannau o restrau siopa elusennau y gallant eu cyflawni – o offer i wirfoddolwyr. Gall mudiadau dielw ymuno â’r safle am ddim, a gallant gysylltu â’r wefan i dderbyn cod taleb y gellir wedyn ei e-bostio at fusnesau lleol ac unigolion i’w galluogi i ymuno am ddim fel ffordd o’u hannog i gefnogi prosiectau elusennau.

Pecyn cymorth buddiolwyr agored i niwed
Mae’r elusen ddigartrefedd, Look Ahead, wedi cyhoeddi, Customer Training Programme Handbook, canllaw di-dâl a fydd yn cynorthwyo grwpiau gwirfoddol i weithio’n fwy effeithiol gyda buddiolwyr anodd eu cyrraedd.

Arweiniad i’r cyfryngau
Mae Clever Communications wedi’i gynhyrchu gan AskCharity, gwefan cysylltiadau’r cyfryngau a sefydlwyd gan Voluntary Action Media Unit i helpu mudiadau trydydd sector i ddenu mwy o gyhoeddusrwydd. Mae’r arweiniad yn cynnwys erthyglau gan newyddiadurwyr a gweithwyr cysylltiadau cyhoeddus proffesiynol a chyngor ar sut i gynllunio a rhedeg ymgyrchoedd yn y cyfryngau, anfon datganiadau i’r wasg a chael eich gwybodaeth mewn papurau newydd ac ar y radio a theledu. I dderbyn copi, e-bostiwch eich enw a’ch cyfeiriad i AskCharity.

Canllaw amgylcheddol
Mae Changing the Way We Work, yn ganllaw newydd a gyhoeddwyd gan Every Action Counts i gynorthwyo mudiadau trydydd sector i wneud eu swyddfeydd yn fwy ‘gwyrdd’, arbed ynni ac adnoddau, derbyn nwyddau o ffynonellau moesegol a theithio’n ddoethach.

Canllaw ar reolaeth ariannol
Mae Community Accountancy Self Help a Community Matters, wedi cynhyrchu Community Money Matters, canllaw cynhwysfawr ar reoli ariannol a chyfrifo i elusennau bach a mudiadau cymunedol. Mae hwn yn gyhoeddiad defnyddiol dros ben sy’n cynnwys arweiniad a chanllawiau ar bob agwedd ar reolaeth ariannol, ac mae wedi’i ysgrifennu mewn arddull hynod ddarllenadwy.

Canllaw ar ddiswyddo
Mae’r CIPD wedi diweddaru ei daflen wybodaeth ar Ddiswyddo. Mae’n cynnig awgrymiadau ar gyfer rheoli ac ymateb i newidiadau yn y gweithle, hyblygrwydd a delio’n sensitif â’r sefyllfa, yn ogystal ag ymdrin â’r materion cyfreithiol sylfaenol. Yn anffodus, mae diswyddo’n fater sy’n codi’i ben yn aml iawn, ac mae’r canllaw hwn yn edrych ar rai o’r cwestiynau pwysicaf i ddelio â’r sefyllfa.

Cynnydd mewn Tâl Mamolaeth Statudol a Thâl Salwch Statudol
Mae Gorchymyn Uwchraddio Budd-daliadau Nawdd Cymdeithasol 2008 drafft wedi’i gyhoeddi. Ar ôl 6 Ebrill 2008, bydd Tâl Mamolaeth Statudol yn codi i £117.18 yr wythnos (o £112.75), a bydd Tâl Salwch Statudol yn codi i £75.40 yr wythnos (o £72.55).

Cynnydd yn yr isafswm cyflog
Bydd y codiadau canlynol i’r isafswm cyflog cenedlaethol yn weithredol o 1 Hydref 2008 ymlaen:

• Bydd y gyfradd i oedolion yn codi o £5.52 i £5.73.
• Bydd y gyfradd i rai 18-21 oed hefyd yn codi o £4.60 i £4.77.
• Bydd y gyfradd i rai 16-17 oed yn codi o £3.40 i £3.53.

Bodolaeth contractau cyflogi
Mae’r EAT wedi datgan, yn achos Steelcraft v Ellis, bod cymal yn haeru nad oedd yn fwriad gan 'gontract' i greu unrhyw hawliau y gellid eu gorfodi’n gyfreithlon yn ddi-rym o dan adran 203 Deddf Hawliau Cyflogaeth 1996 os mai unig bwrpas y cymal hwnnw oedd newid yr hyn a fyddai fel arall yn effaith cyfreithiol trefniadau contract. Mewn geiriau eraill, ni all cyflogwr osgoi (yr hyn a fyddai fel arall) yn rhwymedigaethau contract - a fyddai wedyn yn statudol - trwy gynnwys cymal sy’n dweud nad oes ganddo effaith gyfreithiol. (gweler paragraffau 66-69 o’r dyfarniad).

Amrywiadau contract unochrog
Yn Robinson v Tescom Corporation, cadarnhaodd EAT yr opsiynau sydd gan gyflogai pan fydd cyflogwr yn ceisio gorfodi amrywiad contract unochrog arno. Y pedwar dewis (para. 20) yw:

• derbyn yr amrywiad;
• ymddiswyddo a hawlio diswyddiad adeiladol;
• gwrthod gweithio o dan y telerau newydd, a gorfodi’r cyflogwr i gymryd pa bynnag gamau y mae’n eu hystyried sy’n briodol; neu,
• dal ei dir a siwio, trwy weithio o dan brotest a cheisio iawndal (un ai am dor-amod, neu am ymddiswyddo annheg).

Yn yr achos hwn, cytunodd y cyflogai i dderbyn y newidiadau ‘o dan brotest’ ond yna gwrthododd weithio o dan y telerau newydd. Datganodd yr EAT bod y penderfyniad i’w ddiswyddo yn un teg gan ei fod wedi cytuno (er o dan brotest) i dderbyn y telerau na allai dorri’r cytundeb – felly yr oedd yn gwrthod ufuddhau i gyfarwyddiadau cyfreithiol a rhesymol.