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Vol 23 No 5 May/June 2018

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Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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Charity Governance 2nd ed

ISBN13: 9781846613005
Previous Edition ISBN: 9781846610486
Published: March 2014
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Hardback
Price: £96.99

In stock.

The legal and regulatory landscape in which charities operate has seen significant changes since the first edition of Charity Governance was published.

This new edition builds on the previous edition, bringing it fully up-to-date in terms of legislation affecting charities and policy and guidance of the Charity Commission and other regulators.

Key features of the new edition include:-

  • updated to reflect the consolidation of the Charities Acts 1993 and 2006 into the Charities Act 2011
  • revised to reflect changes in the Charity Commission's guidance for trustees (e.g in relation to investment, trustee expenses and payments and charity reporting and accounting)
  • brought up to date in line with changes to the Commission's operational guidance in the new "risk" framework in which the Commission operates
  • includes commentary on the long-awaited Charitable Incorporate Organisation (CIO), now available as legal vehicle for charities
  • updated to reflect the wider legal framework in which charities operate, including the coming into force of the Equality Act 2010 and the Bribery Act 2010
  • the section on taxation has been updated in line with changes to tax legislation and HMRC guidance affecting charities (e.g in relation to trading by charities)
  • commentary on the challenge brought against the Commission's public benefit guidance in ISC case
  • the chapter on borrowing by charities has been update to reflect the harsher financial environment in which charities must now operate

What is a charity?
Charitable companies and trusts, charitable incorporated organisations and other types of charity
The modern legal and regulatory framework for charities
The role and powers of the Charity Commission
Members’ rights and duties
Governance structures
Trustees’ duties and liabilities
The exercise of trustees’ powers
Trustees’ appointment and retirement, decision-making and other aspects of trustee governance
Income and endowment, reserves, acquiring and disposing of land and other aspects of asset-holding by charities
Investment and trading by charities
Secured and unsecured borrowing by charities
Reporting and accountability
Constitutional changes, mergers, incorporations and other forms of restructuring, including insolvency