Charity trustees—duties and liabilities
Produced in partnership with Francesca Quint of Radcliffe Chambers
Practice notesCharity trustees—duties and liabilities
Produced in partnership with Francesca Quint of Radcliffe Chambers
Practice notesThe duties and thus the potential Liabilities of Charity trustees fall into three categories: statutory duties, Fiduciary duties towards the Charity and common law duties towards third parties.
The Charities Act 2022, which is designed to amend the Charities Act 2011 (CA 2011) following the Law Commission Report on various technical issues in charity law, is to be brought into force by stages beginning in the Spring of 2023.
Statutory duties
The CA 2011 imposes a number of specific duties on charity trustees. For example, the charity trustees must:
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apply for the registration of a charity which is neither exempt nor excepted from that requirement and has an income of more than £5,000 a year
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send the Commission an annual return
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send an annual report and accounts which vary in sophistication and auditing requirements according to the size of the charity, as detailed in regulations made under the Act
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have regard to the Charity Commission’s guidance regarding the operation of the public benefit requirement
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comply with their specific duty to take steps
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