Subjects:

Charities

Contents:

Introduction

Trading and the power to trade

Fund-raising or trading

The sale of donated goods

Primary purpose trading

Ancillary and incidental trading

Problem areas with trading

Establishing a trading company

Intellectual property rights

Charities Act 1992 and Commercial Participators

Trading companies taxation and accounting

Terms of trade

Competition law & anti-competitive agreements

Insolvency

Written for people working in charities, this practical guide examines and explains the law surrounding the full range of trading activities which charities and their associated trading companies undertake.

Topics covered include fund raising, the sale of donated goods, primary purpose trading, trading and tax issues, and establishing a trading company. It also covers broader commercial issues as they apply to charities, including terms of trade, competition rules and insolvency and bankruptcy. A dedicated chapter examines common problem areas such as sponsorship and catalogue sales where the charity should consider establishing a separate trading company. Each section is illustrated with examples and cases showing how the law is interpreted and applied in practice, helping the reader to relate the law to their own charity.

This new edition has been fully revised to take account of changes implemented by the Charities Act 2006.