Charity regulation
Charity regulation

The following Private Client guidance note provides comprehensive and up to date legal information covering:

  • Charity regulation
  • Charity regulators in the UK
  • The Charity Commission for England and Wales
  • Charity Tribunal
  • Registration with the Commission
  • Charitable Incorporated Organisations

Charity regulators in the UK

The Charities Act 2011 (CA 2011) came into effect on 14 March 2012, it sets out how all charities in England and Wales are registered and regulated. It replaces most of the Recreational Charities Act 1958, Charities Act 2006, Charities Act 1993 and Charities Act 1992. The CA 2011 is intended to make the law easier to understand by replacing four Acts of Parliament with one. CA 2011, subsidiary regulations and the accounting Statement of Recommended Practice (SORP) set down the regulative framework for charities in England and Wales. Also of significance are policies generated by, for eg, the Charity Commission for England and Wales (the Commission), HM Revenue & Customs (HMRC) and Companies House.

The Charities and Trustee Investment (Scotland) Act 2005 provides the framework within which Scottish charities have to exist, covering such issues as regulation, the charity test and various administrative and supervisory matters. The Office of the Scottish Charity Regulator (OSCR) is the independent regulator and registrar of Scottish charities.

The Charity Commission for Northern Ireland (CCNI) is the independent regulator of charities in Northern Ireland.

The Charity Commission for England and Wales

The office of Charity Commissioner has been abolished and its functions, property, rights and liabilities have been transferred to the Charity Commission for England and Wales (the Commission).

The

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