Charities

Charities 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

Discretionary relief Under section 47 of the Local Government Finance Act 1988 (LGFA 1988), charities occupying commercial property qualify for a mandatory 80% discount...

Practice Note

If a charity is proposing to buy property, there are a number of issues that the charity trustees must consider. In this context, ‘charity trustees’ means the persons...

Practice Note

A charity may be involved in a construction project: • to fulfil its charitable objectives (eg the construction of social housing) • to provide office or other...

Practice Note

Charities can adopt a variety of different legal forms or structures. A charity’s governing documents will depend on the form or structure adopted. A charity’s governance...

Practice Note

Description of parties Unincorporated charity (trust) [Trustee 1], [Trustee 2], [Trustee 3], [etc] all care of [insert charity's address] (in their capacity as trustees...

Precedents

One of the general functions of the Charity Commission (the Commission), as the statutory regulator for charities, is to identify and investigate apparent misconduct or...

Practice Note

Where land is held on a charitable trust, it can only be disposed of in accordance with Part 7 of the Charities Act 2011 (CA 2011). Failure to comply with the statutory...

Practice Note

The disposition of charity land involving 'permanent endowment' or 'in specie land' or 'designated land' (ie land which was expressly given to the charity on terms that...

Practice Note

If a disposal of charity land involves any transaction other than the grant of a lease for seven years or less at a rent, the charity must: • obtain and consider an...

Practice Note

Context Community Infrastructure Levy The Community Infrastructure Levy (CIL) is a development charge which local planning authorities, designated as charging authorities...

Practice Note

A community interest company (CIC) is a corporate vehicle for running a business which wishes to trade for a non-charitable social purpose. A CIC is therefore attractive...

Practice Note

Incorporated v unincorporated charities There are currently a number of incorporated or unincorporated structures that are adopted by charities. Unincorporated charities...

Practice Note

On and after 6 April 2009 title to unregistered land held on trust is subject to compulsory first registration when it vests in a new trustee by: • a deed of appointment...

Practice Note

What is an unincorporated association? In Koeppler, an unincorporated association was described as ‘an association of persons bound together by identifiable rules and...

Practice Note

Where a charity is established as a trust, the fact that its properties, investments and contracts are vested in the individual trustees means that all those assets have...

Practice Note

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

Practice Note

Limitation of trustees’ liability—lease clauses Trustees means the persons named as [Landlord OR Tenant] in this lease and any person appointed as trustee of [name of...

Precedents

Empty rates relief Empty rates relief is currently only available where premises are unoccupied for a continuous period of less than three months. The full rate then...

Practice Note

Where land is held on a charitable trust, it can only be mortgaged in accordance with the provisions of Part 7 of the Charities Act 2011 (CA 2011). A failure to comply...

Practice Note

If a charity is proposing to: • mortgage property that it owns, or • acquire property with mortgage finance there are a number of issues that the charity trustees must...

Practice Note

If a charity is proposing to: • mortgage property that it owns, or • acquire property with mortgage finance there are a number of issues that a prospective mortgagee...

Practice Note

A charity may be excepted from registration if it: • is excepted by Order of the Charities Commission (and complies with any conditions), and • has a gross income not...

Practice Note

Exempt charity means any institution that is within Charities Act 2011, Sch 3 (CA 2011). Examples of charities included in Sch 3 are: • many educational institutions, eg...

Practice Note

Charities Act 2011 (CA 2011), s 30 sets out the requirements for registering charities. Every charity must be registered unless they are an exempt charity listed under...

Practice Note

From the middle of the 19th century, Parliament encouraged individuals to give land for charitable purposes (notably education and religion) by allowing the land in...

Practice Note

Dispositions in favour of a charity Exempt charity The land transferred will, as a result of this transfer, be held by (or in trust for) [insert name of charity], an...

Precedents

The tainted charity donations rules, set out in Schedule 3 of the Finance Act 2011 (FA 2011), aim to deter the abuse of reliefs which are available in relation to income...

Practice Note

Title to a charity's properties may be held: • in the names of the individual trustees (if the charity is a trust) • in the name of a company (either because the charity...

Practice Note
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