Subjects:

Charities

Contents:

PART I: What is a charity.

1. The law of charities and the legal meaning of charity.

2. Relief of poverty.

3. The advancement of education.

4. The advancement of religion.

5. The promotion of health.

6. Recreational facilities.

7. Municipal betterment and the relief of the tax and rating burden.

8. Gifts for the benefit of a locality.

9. Certain patriotic purposes.

10. Protection of human life and poverty.

11. Social rehabilitation.

12. The protection of animals.

13. Other miscellaneous purposes beneficial to the community.

14. Policies.

PART II: Creation of charitable trusts.

15. Settlors and the property settled.

16. Formalities.

17. Necessary contents of declaration of trust.

18. Construction.

19. Variation, alteration or revocation of charitable trusts.

20. Delegation of power to determine objects or nominate beneficiaries.

21. Surplus income.

22. Conditional and determinable interests.

23. Perpetuities and accumulations.

PART III: Schemes.

24. The 'cy-pres' principle.

25. Basic principles of 'cy-pres' application.

26. Gifts to charitable institutions.

27. Surplus capital.

28. Charity appeals.

29. Schemes other than 'cy-pres' schemes.

30. Direction of schemes.

31. Charitable corporations.

32. Appointment and removal of officers.

33. Capacity for trusteeship.

34. Appointment and removal of trustees.

35. Powers, duties and liabilities of trustees.

36. Dealings in charity poverty.

37. Investment of trust funds.

38. Replacement of capital and recovery of rentcharges.

39. Ex gratia payments.

40. Accounting duties under the Charities Act 1993.

PART V: Jurisdiction.

41. The Crown and the court.

42. The visitor.

43. The Charity Commissioners.

44. Registration of charities.

45. Local authorities.

46. Control of fund raising.

PART VI: Court Proceedings.

47. Actions and other proceedings.

48. Costs.

PART VII: Fiscal Advantages.

49. Taxation.

50. Rating.

PART VIII: Miscellany.

51. Other legislation affecting charities.

52. Conflict of laws.

53. Developments in Europe.

Appendices: Source material.

Index.

The new edition of Law and Practice Relating to Charities covers the creation, administration and marketing of charities. The book includes all new developments on charities' taxation, case law, Charity Commission reports, European developments and investment changes since the last edition.

It provides an invaluable source of practical advice on the registration of new charities, appeals and fundraising, administration, jurisdiction, court proceedings, trading, taxation and rating. It considers the duties of charitable trustees and the updating of charitable trusts.