The Charity Commission has updated its guidance in light of the changes introduced by the Charities Act 2022 (CA 2022) that came into force on 7 March 2024. These changes introduce a new power, making it easier for unincorporated charities to change their governing document, and new rules applying to gifts that are left to charities that have merged. Certain additional changes, which had previously been delayed, have come into force, including those that apply to charity-to-charity land disposals. Director of Legal & Accountancy Services at the Charity Commission, Aarti Thakor, said: ‘We encourage trustees to check what, if any, changes apply to them and then use our guidance to support them through the new processes.’

The Charity Commission has urged charities to prepare for compliance with the Equality and Human Rights Commission’s (EHRC) Code of Practice for services, public functions and associations, which will shortly come into force with legal status. It advised charities to take steps to ensure compliance with the Code and the Equality Act 2010 (EqA 2010), including the clarification arising from the Supreme Court’s judgment in For Women Scotland Ltd v Scottish Ministers [2025] UKSC 16 that, for the purposes of the EqA 2010, the term ‘sex’ refers to biological sex. Depending on their activities, charities may need to seek legal advice. The Commission said it is updating its Equality Act guidance for charities, which it expects to publish in the autumn, to explain issues such as the charities’ exception and positive action under the EqA 2010. However, it emphasised that trustees must not wait for this guidance before complying with the law and the Code, and warned that unreasonable delays in preparing for compliance could amount to a breach of their responsibilities.

Tribunal created by the Charities Act 2006 to hear appeals from decisions of the Charity Commission and other matters referred to it.

There is no general relief for charities in respect of VAT chargeable on supplies made by them. Equally there is no relief for them in respect of supplies to them. However, zero rating may apply and there are some exemptions and concessions that may apply to supplies by charities. Charities can carry out both primary and non primary purpose trading activities. In the first instance trading would be carried out in the course of their charitable purpose and in the second instance activities would be used as a supplemental way of raising funds. Charities are not permitted to carry out non primary trading to any great extent unless they set up subsidiary trading companies. If they do this they will lose any VAT advantages that may be enjoyed by the charity unless the charity and the subsidiaries are all VAT registered and can be registered as a VAT group. It is important to make a distinction between ‘trading’ and ‘business’. Trading by a charity will normally fall under the heading of business but for

Unincorporated charity (trust) [Trustee 1], [Trustee 2], [Trustee 3], [etc] all care of [insert charity's address] (in their capacity as trustees of the [insert name of charity]) (a charity registered in England under registered charity no. [insert number]). Unincorporated charity (unincorporated association) [insert name] [of [insert personal address]], [insert name][ of [insert personal address]], [insert name][ of [insert personal address]], [etc][ all care of [charity’s address]] (in their capacity as trustees of the [insert name of charity]) (a charity registered in England under registered charity no. [insert number]). Charitable company [insert company name] (a charitable company registered in England and Wales (Company No. [insert number] and registered charity no. [insert number])) whose registered office is at [insert address]. Official Custodian for Charities The Official Custodian for Charities of the Charity Commission of [insert relevant Charity Commission Office] in whom the Property as defined in the relevant document is [to be] vested

In the context of how a charity is to be governed, its constitution is of fundamental importance. After the structural format of the charity has been decided, it is necessary to adopt the appropriate governing document. From the trustees' perspective, whatever governance structure is initially adopted it is necessary to review its operation periodically. This is particularly so as the way a charity is governed reflects the relationship between its trustees and its members. Members in this context can mean, inter alia: • donors to the charity • volunteer workers • on occasions, the trustees themselves in a dual role • other linked charities However, not all charity structures will have members—a charitable trust almost certainly will not. Equally, the rights and powers that the members will have will vary from charity to charity. For instance, members of a charity may have the substantial right to alter the constitution of that charity. Where there are members, a governance structure will set out the rights and powers applicable in the relationship. The question is then what model

A charity is either a corporate or unincorporated institution with purposes exclusively charitable in law. The purposes must be legally binding and it must be outside the powers of a charity to do anything which does not further or help to further a charitable purpose. Charitable purposes The Charities Act 2011 (CA 2011) sets out a list of purposes which are charitable if they are directed to the benefit of the public as opposed to the benefit of specified individuals or private groups. The list is not closed. It contains a blanket provision which covers purposes which are already accepted as charitable though not listed, and analogous purposes. Benefit to the public is essential but not enough in itself to demonstrate charitable status. It has recently been held that, in order to fulfil the public benefit requirement, the purposes of an independent school the educational benefits must extend not only to those who can afford the fees but also (in some way to be selected to by the trustees) to those otherwise qualified for benefit who cannot afford

Law360, London: The director of a charity sanctioned for her ties to a pro-Hamas news outlet was given a suspended prison sentence on 13 August 2025 in the first prosecution of an individual for failing to adequately respond to a request for information by Britain's sanctions enforcer.

The Home Office's caseworker guidance on the domestic abuse settlement route includes a hierarchy of what weight decision makers should attach to different kinds of evidence. In a welcome change, the Home Office has now accepted that detailed professional reports from refuges and charities can be 'very compelling or possibly conclusive' in the assessment of domestic abuse by the Home Office. If the service providing the letter is not providing other support to the person then this will need to be explained. The updated table lists domestic abuse triage tools (the DASH and DARA checklists) as being less compelling than a detailed assessment. Video and audio files are now also included on the table, but have to be reduced to transcripts and screenshots before being submitted and are stated as being less compelling, because they provide only a snapshot that has been selected by the applicant.

Note that this Practice Note refers to the law and procedures in England and Wales and cannot be taken as a statement of these matters in all the constituent nations of the UK. Ultimately, the responsibility of ensuring that fundraising is conducted correctly and legally falls on the shoulders of the trustees of the charity. The Charity Commission does not make specific rules as to fundraising itself and in those circumstances, trustees must have regard to both self-regulation and statutory regulation. Probably, the more important matter to consider by trustees is the issue of self-regulation as statutory regulation only bites minimally on fundraising. Self-regulation Charitable fundraising is subject to a self-regulatory system which sets and enforces clear standards of conduct for fundraising. It is possible for the trustees to make their own rules but it is particularly useful for them to have regard to the principles and codes formulated by the Chartered Institute of Fundraising (CIoF) and the Fundraising Regulator (formerly the Fundraising Standards Board and the Public Fundraising Association). The point of those

According to the Charities Act 2011 (CA 2011) the expression 'charity trustees' means the persons having the general control and management of the administration of a charity In furtherance of management best practice the Charity Commission have set out six principles that should guide trustees in their administration of a charity. These principles suggest that an effective board will provide good governance and leadership by: • understanding their role • ensuring delivery of organisational purpose. • working effectively both as individuals and as a team • exercising effective control • behaving with integrity • being open and accountable The reference to a 'board' gives an indication that something more than 'amateur' and ad hoc trustees is generally expected in the management of a charity. There are a number of other roles that can be usefully be employed in the wider management of a charity such as: • a patron—with no particular rights such a person may well be able to enhance the public appreciation of the charity • a president—again with no

FORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will largely be implemented on a staggered basis between October 2022 and early 2024. CA 2022 implements the majority of the recommendations from the 2017 Law Commission report, ‘Technical Issues in Charity Law’. For a summary of the recommendations that have been accepted, see News Analysis: Government response to Law Commission report ‘Technical Issues in Charity Law’. For further guidance on the implementation of CA 2022, see News Analyses: Charities Act 2022—what do we know so far?, Charity land disposals—new law is coming into force, and government guidance: Charities Act 2022: implementation plan. Of particular relevance to this Practice Note are the changes relating to (a) disposals of land by liquidators, provisional liquidators, administrators, receivers and mortgagees, specifically these disposals are to be excluded from Part 7 of the Charities Act 2011; and (b) the exception in section 117(3)(c) of the Charities Act 2011 is to be reformulated such that it applies only to