Many charities, whether small or large, rely on lotteries to raise money and they are of particular importance in recessionary times when donations are hard to come by. However, lotteries are by their definition a form of gambling and, because of this, they are subject to safeguards and other regulations. For general information on gambling law and lotteries, see Practice Note Gambling law—at-a-glance guide [Archived]. Charity trustees running or contemplating running lotteries must have an appreciation of these regulations before embarking on a lottery venture. For this, they must have a working knowledge of the Gambling Act 2005 (GA 2005) and be aware of the interest of the Gambling Commission in such enterprises. In essence, lotteries are illegal unless licensed by the Gambling Commission and registered with the local authority, or exempt. Charity trustees should also refer to the Fundraising Regulator’s Code of Fundraising Practice, which contains guidance for charities and other non-profit bodies on how to run a lottery, prize competition or free draw. What is a lottery? According to the Gambling Commission, a lottery has a number

A lump sum benefit paid from a money purchase arrangement to a charity following the death of a scheme member (or a dependant of such a member) who is aged 75 or over which meets the conditions of the Finance Act 2004, para 18, Sch 29. Such a lump sum cannot be paid where there is still a surviving dependant of the member.

Proceedings in any court in England or Wales brought under the court's jurisdiction with respect to charities, or brought under the court's jurisdiction with respect to trusts in relation to the administration of a trust for charitable purposes (Charities Act 2011, s 115(8)).

The charity Da’aro Youth Project has published a report examining the deaths of unaccompanied asylum‐seeking young people under the care or support of local authorities and health and social care trusts in the UK over a decade, from 2015–24. The report finds that at least 54 deaths occurred during this period, with suicide accounting for the majority at 31 cases. A disproportionate number of these deaths involved Eritrean nationals despite their relatively low representation among asylum claims. A marked increase in deaths is observed in recent years, notably between 2020–24. Unaccompanied young people appeared to face heightened vulnerability shortly after leaving care. This is particularly evident as the abrupt transition at age 18 precipitates a loss of support.

The Charity Commission for England and Wales The Charity Commission for England and Wales (the Commission) emerged following the Charities Act 1960 (ChA 1960). Its role and powers have been enhanced by the Charities Act 1993 and Charities Act 2006). The Charities Act 2011 (CA 2011) came into effect on 14 March 2012, it replaces most of the Charities Acts 1992, 1993 and 2006 and all of the Recreational Charities Act 1958. Registration of charities with the Commission The main purposes of the register are: • to provide a permanent central record of property devoted to charity • to provide the public including social workers, potential donors, beneficiaries and benefactors with information about charities whether open to all or restricted to special needs and localities • to provide simple and authoritative means of determining whether an organisation is charitable in law, so what is registered as charitable shall be treated as charitable for all purposes, subject only to correction by the Charities Tribunal or the High Court Obligation to register with the Commission Where

Private Client analysis: In The International Foundation for Therapeutic and Counselling Choice v The Charity Commission for England and Wales, the First-tier Tribunal (FTT) considered again the vexed question of whether an entity was established for purposes that were exclusively charitable and for the public benefit. The FTT upheld the Charity Commission’s decision to refuse to register the IFTCC as a charitable incorporated organisation. It found that in encouraging individuals to subscribe to specific doctrinal beliefs, the IFTCC was not fulfilling a purely educative purpose, but rather, acting partly for political purposes. This is a complete bar to achieving charitable status. The FTT also dismissed two further arguments of the IFTCC: first, challenges raised under the European Convention on Human Rights, and secondly, the IFTCC’s assertion that the FTT ought order registration on the basis that similar organisations had been registered. Written by Emma Hynes, barrister at Gatehouse Chambers.

A charity must be registered with the Charity Commission if (a) its gross income is at least £5,000 per year or (b) it is a charitable incorporated organisation (CIO) and based in England or Wales. There are certain requirements and steps that have to be undertaken to ensure that the application is correct and that it will proceed smoothly and swiftly. The following table indicates the information you will need to consider in order to proceed. 1. To commence the application online, go to Charity Commission guidance: Register your charity and read the guidance available. The initial steps will be:(a) to check that a charity is actually the right structure for your particular aims, as opposed to alternatives. See: What is a charity?—overview and(b) to establish whether you are eligible by reference to factors such as the intended public benefit and charitable purposes. See Practice Note: Charities and public benefit and Charity Commission Guidance: Public benefit: rules for charities 2. Select the first charity trustees. Information required will be their

The purpose of this Practice Note is to set out when charities should be registered with the Charity Commission. This Practice Note does not address the registration of charities with other organisations such as Companies House and HM Revenue and Customs. See Practice Note: How to register a charity for further information on this point. The charity register was set up by the Charities Act 1993 (CA 1993) and the Charity Commission has a duty to keep and maintain it. The reasons for keeping a register include: • a permanent central record of property devoted to charity • information about charities, whether open to all or restricted to special needs and localities • a simple and authoritative means of determining whether an organisation is charitable in law, so what is registered as charitable shall be treated as charitable for all purposes, subject only to correction by the Charities Tribunal or the High Court The obligation to register Under the Charities Act 2011 (CA 2011), s 30, every charity based in England and Wales must be

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

Regulation by the Office of the Scottish Charity Regulator The Office of the Scottish Charity Regulator (OSCR) was created by the Charities and Trustee Investment (Scotland) Act 2005 (2005 asp 10) (CTI(S)A 2005) to be the registrar and regulator of Scottish charities. OSCR is a body corporate whose general functions are defined as: • determining whether bodies are charities • keeping a public register of charities • encouraging, facilitating and monitoring compliance with the provisions of CTI(S)A 2005 • identifying and investigating apparent misconduct in the administration of charities and taking remedial or protective action in relation to such misconduct • giving information or advice, or making proposals to the Scottish Ministers on matters relating to OSCR’s functions OSCR has power to do anything which is calculated to facilitate or which is conducive or incidental to the performance of its functions. In performing its functions, OSCR is obliged by CTI(S)A 2005 to encourage equal opportunities and to have regard to the principles under which regulatory activities should be proportionate, accountable, consistent, transparent and

The requirements for reporting and accounting by charities are set out in sections 130–176 of the Charities Act 2011 (CA 2011) (Part 8 Charity Accounts, Reports and Returns), the Charities (Accounts and Reports) Regulations 2008, SI 2008/629 and supplemented by the applicable Statement of Recommended Practice—Accounting and Reporting by Charities (SORP). For reporting periods (financial years) beginning on or after 1 January 2019, an updated second edition of the SORP (FRS 102) (issued in October 2019) is effective. See also the Charity Commission’s guidance: Charity reporting and accounting: the essentials November 2016 (CC15d). The requirements differ for different sizes and types of charity. To understand what requirements apply check: • whether or not the charity is also a company • its income for the current financial year • the value of its assets and • whether or not it is required to be registered with the Charity Commission for England and Wales (the Commission) as a charity Then establish: • what type of accounts must be prepared • what information is needed in the Trustee's Annual Report • whether

Law360: The charity sector's pension schemes have seen funding reach £50bn in 2022, potentially leading to more pension buy-outs, according to a report published on 13 August 2024 by pensions consultancy Hymans Robertson LLP.