What is a charity?

What is a charity? guidance:

A benevolent fund is an institution, including a body of trustees, which holds funds on trust for the purpose of relieving poverty amongst a defined group of individuals....

Practice Note

Unless an institution is established for charitable purposes only, it will not be a charity. Legislation (Charities Act 2011 (CA 2011)) assists in that: For the purposes...

Practice Note

Improvements in global communications and the mass media have led to co-ordinated efforts, eg through the Disaster Emergencies Committee (DEC), to raise money to help the...

Practice Note

Overview of the public and community benefit sector in England and Wales The overarching sector comprised of non-public sector organisations which pursue, in whole or...

Practice Note

It is well established that a political purpose cannot be a charitable purpose. The Court's view The justification for this view is that charities are subject to the...

Practice Note

To date there has not been a sufficiently persuasive judicial definition of a charity, although the man in the street probably has a good idea of what one is. The only...

Practice Note

The relief of poverty is one of the earliest and most generally accepted of all charitable purposes. By ‘relief’ of poverty is meant the ‘alleviation’ of its effects, ie...

Practice Note

NOTE: Unless otherwise specified, this Practice Note is only applicable to the law relating to charities in England and Wales. Under the Charities Act 2011 (CA 2011) a...

Practice Note

NOTE: Save as where it may otherwise be stated, the law referred to in this Practice Note applies to England and Wales only. There is no simple method of identifying a...

Practice Note

Unincorporated associations fall into two broad categories: • charitable associations, and • ‘member-interest’ associations Both: • will generally be not-for-profit...

Practice Note

'Amateur sport' is when a sportsperson is taking part in a sport and not getting paid to do so. For a long time community amateur sports clubs (CASCs) have enjoyed a...

Practice Note
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