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Charities Act 2006: A Guide to the New Law


ISBN13: 9781853289132
Published: March 2007
Publisher: Law Society Publishing
Country of Publication: UK
Format: Paperback
Price: Out of print



The new Charities Act 2006 signals a radical overhaul of the legislation affecting charities. Its far-reaching changes affect virtually all aspects of charities law, including:

  • Expansion of the four heads of charitable purpose to thirteen categories
  • An emphasis on public benefit, so that charities will have to demonstrate what they do that benefits the community
  • Widened regulatory powers for the Charity Commission and a new Charity Tribunal which will have the power to revisit the Commission’s decision-making
  • New rules on restructuring and charity mergers, including the protection of legacies on mergers
  • The option for charities to adopt a new corporate structure as ‘Charitable Incorporated Organisation’
  • New rules regarding the remuneration of trustees and the power to spend capital
  • A new framework for the regulation of public charitable collections.
The book also provides the consolidated text of the 1992, 1993 and 2006 Acts.

Subjects:
Charities
Contents:
1. Overview
2. Charitable purpose and the public benefit test
3. Requirement to register
4. Regime for exempt and excepted charities
5. The Charity Commission
6. The Charity Tribunal
7. Supervision by the Charity Commission and regulation of land transactions
8. Alteration of governing documents
9. Powers to spend capital and mergers
10. Trusteeship
11. The charitable incorporated organisation
12. Audit and examination of accounts
13. Fundraising
14. Public charitable collections
15. Miscellaneous amendments

Appendices: 1. Recreational Charities Act 1958
2. Charities Act 1992
3. Charities Act 1993
4. Charities Act 2006
5. Charities Act 2006: Implementation Plan (Cabinet Office, Office of the Third Sector)