Helping a friend reclaim Vat for his Charity

Hi,

I passed my AAT Level 3 in November 2017 and have been approached by my friend who runs a not for profit charity asking how he can reclaim VAT on vehicles and other vat inclusive items purchased for the charity. All the services are provided free of charge and assisted by volunteers. They raise funds by collecting donations and selling merchandise for a small fixed fee. The charity isn't currently VAT registered and I am aware it will need to be in order to claim any VAT back. What I need to know is;

1. Do I need any form of license to do this for him or can he submit the documents from my advice without me having to obtain a licence.

2. Does he have to charge VAT on the merchandise he sells once he is VAT registered?

3. What can he reclaim VAT on

4. The charity has been running for a few years and he has never been VAT registered and therefore has never reclaimed VAT, can he reclaim this VAT back or is it too late?

Any advice would be greatly appreciated. I just need to know where to start.

Thanks in advance to anyone that can help.

Mike