Part 1 Meaning of “Charity” and “Charitable Purpose”

Charity

• 1 Meaning of “charity”

Charitable purpose

• 2 Meaning of “charitable purpose”
• 3 Descriptions of purposes
• 4 The public benefit requirement

Recreational trusts and registered sports clubs

• 5 Recreational and similar trusts, etc
• 6 Registered sports clubs

Supplementary

• 7 Application of this Chapter in relation to Scotland
• 8 Application of this Chapter in relation to Northern Ireland
• 9 Interpretation
• 10 Ecclesiastical corporations etc not charities in certain contexts
• 11 Charitable purposes
• 12 Directions as to what is (or is not) a separate charity

Part 2 The Charity Commission and the Official Custodian for Charities

The Commission

• 13 The Charity Commission
• 14 The Commission's objectives
• 15 The Commission's general functions
• 16 The Commission's general duties
• 17 Guidance as to operation of public benefit requirement
• 18 Supply by Commission of copies of documents
• 19 Fees and other amounts payable to Commission
• 20 Incidental powers

The official custodian

• 21 The official custodian for charities

Part 3 Exempt Charities and the Principal Regulator

Exempt charities

• 22 Meaning of “exempt charity” and Sch 3
• 23 Power to amend Sch 3 so as to add or remove exempt charities
• 24 Power to remove defunct institutions from Sch 3

The principal regulator

• 25 Meaning of “the principal regulator”
• 26 General duty of principal regulator in relation to exempt charity
• 27 Power to make amendments in connection with s 26
• 28 Commission to consult principal regulator

Part 4 Registration and Names of Charities

The register

• 29 The register

Charities required to be registered

• 30 Charities required to be registered: general
• 31 Restrictions on extending the range of excepted charities etc
• 32 Power to alter sums specified in s 30(2)
• 33 Power to repeal provisions relating to excepted charities

Removal of charities from register

• 34 Removal of charities from register

Registration: duties of trustees and claims and objections

• 35 Duties of trustees in connection with registration
• 36 Claims and objections to registration

Effect of registration and right to inspect register

• 37 Effect of registration
• 38 Right to inspect register

Disclosure of registered charity status

• 39 Statement required to be made in official publications etc
• 40 Power to alter sum specified in s 39(1)
• 41 Offences

Power to require charity's name to be changed

• 42 Power to require name to be changed
• 43 Duty of charity trustees on receiving direction under s 42
• 44 Change of name not to affect existing rights and obligations etc
• 45 Change of name where charity is a company

Part 5 Information Powers

Inquiries instituted by Commission

• 46 General power to institute inquiries
• 47 Obtaining evidence etc for purposes of inquiry
• 48 Power to obtain search warrant for purposes of inquiry
• 49 Execution of search warrant
• 50 Publication of results of inquiries
• 51 Contributions by local authorities to inquiries into local charities

Power to call for documents and search records

• 52 Power to call for documents
• 53 Power to search records

Disclosure of information

• 54 Disclosure to Commission: general
• 55 Disclosure to Commission: Revenue and Customs information
• 56 Disclosure by Commission: general
• 57 Disclosure by Commission: Revenue and Customs information
• 58 Disclosure to and by principal regulators of exempt charities
• 59 Disclosure: supplementary

Supply of false or misleading information to Commission etc

• 60 Supply of false or misleading information to Commission etc

Part 6 Cy-près Powers and Assistance and Supervision of Charities by Court and Commission

Cy-près powers and variation of charters

• 61 Duty of trustees in relation to application of property cy-près
• 62 Occasions for applying property cy-près
• 63 Application cy-près: donor unknown or disclaiming
• 64 Donors treated as unidentifiable
• 65 Donors treated as disclaiming
• 66 Unknown and disclaiming donors: supplementary
• 67 Cy-près schemes
• 68 Charities governed by charter, or by or under statute

Powers of Commission to make schemes etc

• 69 Commission's concurrent jurisdiction with High Court for certain purposes
• 70 Restrictions on Commission's concurrent jurisdiction
• 71 Exercise of Commission's concurrent jurisdiction: notice
• 72 Power to alter sum specified in s 70(3)
• 73 Powers to make schemes altering provision made by Acts, etc
• 74 Restriction on expenditure on promoting Bills
• 75 Further powers to alter application of charitable property

Powers of Commission to act for protection of charities etc

• 76 Suspension of trustees etc and appointment of interim managers
• 77 Offence of contravening certain orders under s 76
• 78 Interim managers: supplementary
• 79 Removal of trustee or officer etc for protective etc purposes
• 80 Other powers to remove or appoint charity trustees
• 81 Removal or appointment of charity trustees etc: supplementary
• 82 Removal of trustees etc: notice
• 83 Power to suspend or remove trustees etc from membership of charity
• 84 Power to direct specified action to be taken
• 85 Power to direct application of charity property
• 86 Copy of certain orders, and reasons, to be sent to charity
• 87 Supervision by Commission of certain Scottish charities

Publicity relating to schemes and orders

• 88 Publicity relating to schemes
• 89 Publicity for orders relating to trustees or other individuals

Property vested in official custodian

• 90 Entrusting charity property to official custodian, and termination of trust
• 91 Supplementary provisions as to property vested in official custodian

Official custodian and Reverter of Sites Act 1987

• 92 Divestment of official custodian where 1987 Act due to operate
• 93 Divestment of official custodian where 1987 Act has operated
• 94 Vesting of land in relevant charity trustees following divestment
• 95 Supplementary provisions in connection with 1987 Act

Establishment of common investment or deposit funds

• 96 Power to make common investment schemes
• 97 Bodies which may participate in common investment schemes
• 98 Provisions which may be included in common investment schemes
• 99 Further provisions relating to common investment schemes and funds
• 100 Power to make common deposit schemes
• 101 Bodies which may participate in common deposit schemes
• 102 Provisions which may be included in common deposit schemes
• 103 Further provisions relating to common deposit schemes and funds
• 104 Meaning of “Scottish recognised body” and “Northern Ireland charity”

Power to authorise dealings with charity property, ex gratia payments etc

• 105 Power to authorise dealings with charity property etc
• 106 Power to authorise ex gratia payments etc

Power to give directions about dormant bank accounts of charities

• 107 Power to direct transfer of credits in dormant bank accounts
• 108 Accounts which cease to be dormant before transfer
• 109 Dormant bank accounts: supplementary

Additional powers of Commission

• 110 Power to give advice
• 111 Power to determine membership of charity
• 112 Power to order assessment of solicitor's bill

Legal proceedings relating to charities

• 113 Petitions for winding up charities under Insolvency Act
• 114 Proceedings by the Commission
• 115 Proceedings by other persons

Supplementary

• 116 Effect of provisions relating to vesting or transfer of property

Part 7 Charity Land

Restrictions on dispositions of land in England and Wales

• 117 Restrictions on dispositions of land: general
• 118 Meaning of “connected person” in s 117(2)
• 119 Requirements for dispositions other than certain leases
• 120 Requirements for leases which are for 7 years or less etc
• 121 Additional restrictions where land held for stipulated purposes
• 122 Instruments concerning dispositions of land: required statements, etc
• 123 Charity land and land registration

Restrictions on mortgages of land in England and Wales

• 124 Restrictions on mortgages
• 125 Mortgages: required statements, etc
• 126 Mortgages of charity land and land registration

Release of charity rentcharges

• 127 Release of charity rentcharges
• 128 Power to alter sum specified in s 127(2)

Interpretation

• 129 Interpretation

Part 8 Charity Accounts, Reports and Returns

• 130 Accounting records
• 131 Preservation of accounting records
• 132 Preparation of statement of accounts
• 133 Account and statement an option for lower-income charities
• 134 Preservation of statement of accounts or account and statement
• 135 Charitable companies
• 136 Exempt charities
• 137 Accounting records
• 138 Preparation of group accounts
• 139 Exceptions to requirement to prepare group accounts
• 140 Preservation of group accounts
• 141 “Parent charity”, “subsidiary undertaking” and “group”
• 142 “Group accounts”
• 143 Exempt charities

Audit or examination of individual accounts

• 144 Audit of accounts of larger charities
• 145 Examination of accounts an option for lower-income charities
• 146 Commission's powers to order audit
• 147 Accounts required to be audited under Companies Act
• 148 NHS charities: general
• 149 Audit or examination of English NHS charity accounts
• 150 Audit or examination of Welsh NHS charity accounts

Audit or examination of group accounts

• 151 Audit of accounts of larger groups
• 152 Examination of accounts an option for smaller groups
• 153 Commission's powers to order audit of group accounts

Regulations relating to audits and examinations

• 154 Regulations relating to audits and examinations
• 155 Power of Commission to direct compliance with certain regulations

Duty of auditors etc to report matters to Commission

• 156 Duty of auditors etc to report matters to Commission
• 157 Meaning of “connected institution or body” in s 156(2)
• 158 Application of duty in relation to auditors etc of group accounts
• 159 Application of duty in relation to Companies Act auditors

Exempt and excepted charities

• 160 Exempt charities
• 161 Excepted charities

Annual reports etc

• 162 Charity trustees to prepare annual reports
• 163 Transmission of annual reports to Commission in certain cases
• 164 Documents to be transmitted with annual report
• 165 Preservation of annual reports etc
• 166 Annual reports and group accounts
• 167 Exempt charities
• 168 Excepted charities

Annual returns

• 169 Annual returns by registered charities

Availability of documents to public

• 170 Public inspection of annual reports etc kept by Commission
• 171 Supply by charity trustees of copy of most recent annual report
• 172 Supply by charity trustees of copy of most recent accounts

Offences

• 173 Offences of failing to supply certain documents
• 174 Powers to alter certain sums specified in this Part
• 175 Aggregate gross income of group
• 176 Larger groups: “relevant income threshold” and “relevant assets threshold”

Part 9 Charity Trustees, Trustees and Auditors etc

Meaning of “charity trustees”

• 177 Meaning of “charity trustees”

Disqualification of charity trustees and trustees

• 178 Persons disqualified from being charity trustees or trustees of a charity
• 179 Disqualification: pre-commencement events etc
• 180 Disqualification: exceptions in relation to charitable companies
• 181 Power to waive disqualification
• 182 Records of persons removed from office
• 183 Criminal consequences of acting while disqualified
• 184 Civil consequences of acting while disqualified

Remuneration of charity trustees and trustees etc

• 185 Remuneration of charity trustees or trustees etc providing services to charity
• 186 Disqualification of charity trustee or trustee receiving remuneration under s 185
• 187 Meaning of “benefit”, “remuneration”, “services” etc
• 188 Meaning of “connected person”

Indemnity insurance for charity trustees and trustees

• 189 Indemnity insurance for charity trustees and trustees
• 190 Power to amend s 189

Powers to relieve trustees and auditors etc from liability

• 191 Commission's power to relieve trustees and auditors etc from liability
• 192 Court's power to grant relief to apply to all auditors etc of charities which are not companies

Part 10 Charitable Companies etc

Introductory

• 193 Meaning of “charitable company”

Disclosure of charitable status by companies

• 194 Requirement to disclose charitable status
• 195 Civil consequences of failure to make required disclosure
• 196 Criminal consequences of failure to make required disclosure

Restrictions on alteration of objects

• 197 Alteration of objects by bodies corporate and charitable status
• 198 Alteration of objects by companies and Commission's consent
• 199 Meaning of “benefit” in s 198(2)
• 200 Meaning of “connected person” in s 198(2)

Acts requiring Commission consent

• 201 Consent of Commission required for approval etc by members of charitable companies
• 202 Consent of Commission required for certain acts of charitable company

Restoration of charitable company to register

• 203 Application for restoration of charitable company to register

Part 11 Charitable Incorporated Organisations (CIOs)

Nature and constitution

• 204 Meaning of “CIO”
• 205 Nature
• 206 Constitution

Formation and registration of CIO

• 207 Application for CIO to be constituted and registered
• 208 Cases where application must or may be refused
• 209 Registration of CIO
• 210 Effect of registration of CIO

Name and status

• 211 Name
• 212 Status
• 213 Civil consequences of failure to disclose name or status
• 214 Offence of failing to disclose name or status
• 215 Offence of holding out that a body is a CIO
• 216 Powers of CIO
• 217 Constitutional requirements
• 218 Third parties
• 219 Limits to s 218
• 220 Duty of CIO members
• 221 Duties of charity trustees
• 222 Personal benefit and payments
• 223 Regulations about procedure of CIOs
• 224 Amendment of constitution and procedure
• 225 Amendment of constitution and charitable status
• 226 Amendment of constitution and Commission's consent
• 227 Registration and coming into effect of amendments

Conversion of certain bodies to CIO

• 228 Application for conversion by charitable company
• 229 Application for conversion by registered society
• 230 Commission to consult appropriate registrar and others
• 231 Cases where application must or may be refused
• 232 Provisional and final registration of converting body
• 233 Effect of registration becoming final
• 234 Conversion of community interest company

Amalgamation of CIOs

• 235 Application for amalgamation of CIOs
• 236 Notice of application for amalgamation
• 237 Cases where application must or may be refused
• 238 Registration of amalgamated CIO
• 239 Effect of registration

Transfer of CIO's undertaking to another CIO

• 240 Resolutions about transfer of CIO's undertaking to another CIO
• 241 Notice of transfer of CIO's undertaking to another CIO
• 242 Cases where confirmation of resolution must or may be refused
• 243 Confirmation of resolution
• 244 Effect of confirmation of resolution
• 245 Regulations about winding up, insolvency and dissolution
• 246 Power to make further provision about CIOs
• 247 Meaning of “CIO regulations”
• 248 Meaning of “benefit”
• 249 Meaning of “connected person”
• 250 Effect of provisions relating to vesting or transfer of property

Part 12 Incorporation of Charity Trustees

General

• 251 Incorporation of charity trustees
• 252 Estate to vest in incorporated body
• 253 Gifts to take effect as gifts to incorporated body
• 254 Liability of charity trustees not affected by incorporation
• 255 Charity trustees bound by conditions in certificate etc

Application procedure

• 256 Applications for incorporation
• 257 Requirement to be met before certificate is granted
• 258 Certificate conclusive as to compliance with incorporation requirements etc

Administration etc of charity whose charity trustees are incorporated

• 259 Filling up of vacancies in charity trustees
• 260 Execution of documents by incorporated body: general
• 261 Conferral of authority to execute documents

Commission's powers to amend certificate or dissolve body

• 262 Amendment of certificate of incorporation
• 263 Dissolution of incorporated body

Supplementary

• 264 Records of applications and certificates
• 265 Meaning of “incorporated body” and “relevant charity”
• 266 Effect of provisions relating to vesting or transfer of property

Part 13 Unincorporated Charities

Power to transfer all property of unincorporated charity

• 267 Introduction
• 268 Resolution to transfer all property
• 269 Notice of, and information about, resolution to transfer property
• 270 General rule as to when s 268 resolution takes effect
• 271 S 268 resolution not to take effect or to take effect at later date
• 272 Transfer of property in accordance with s 268 resolution
• 273 Transfer where charity has permanent endowment: general
• 274 Requirements relating to permanent endowment

Powers to alter purposes or powers etc of unincorporated charity

• 275 Resolution to replace purposes of unincorporated charity
• 276 Notice of, and information about, s 275 resolution
• 277 General rule as to when s 275 resolution takes effect
• 278 S 275 resolution not to take effect or to take effect at a later date
• 279 Replacement of purposes in accordance with s 275
• 280 Power to modify powers or procedures of unincorporated charity

Powers of unincorporated charities to spend capital

• 281 Power of unincorporated charities to spend capital: general
• 282 Resolution to spend larger fund given for particular purpose
• 283 Notice of, and information about, s 282 resolution
• 284 When and how s 282 resolution takes effect

Supplementary

• 285 Power to alter sums specified in this Part
• 286 Effect of provisions relating to vesting or transfer of property

Part 14 Special Trusts

• 287 Meaning of “special trust”
• 288 Power to spend capital subject to special trusts: general
• 289 Resolution to spend capital subject to special trusts: larger fund
• 290 Notice of, and information about, s 289 resolution
• 291 When and how s 289 resolution takes effect
• 292 Power to alter sum specified in s 289

Part 15 Local Charities

Indexes and reviews etc

• 293 Meaning of “local charity”
• 294 Local authority's index of local charities
• 295 Reviews of local charities by local authority
• 296 S 294 and s 295: supplementary
• 297 Co-operation between charities, and between charities and local authorities

Parochial charities

• 298 Transfer of property to parish or community council or its appointees
• 299 Local authorities' power to appoint representative trustees
• 300 Powers of appointment deriving from pre-1894 powers
• 301 Powers of appointment deriving from pre-1927 powers
• 302 Term of office of trustees appointed under s 299 to s 301
• 303 S 298 to s 302: supplementary

Supplementary

• 304 Effect of provisions relating to vesting or transfer of property

Part 16 Charity Mergers

Registration

• 305 Register of charity mergers
• 306 Meaning of “relevant charity merger” etc
• 307 Notification of charity mergers
• 308 Details to be entered in register of charity mergers
• 309 Right to inspect register of charity mergers

Vesting declarations and effect of merger on certain gifts

• 310 Pre-merger vesting declarations
• 311 Effect of registering charity merger on gifts to transferor
• 312 “Transferor” and “transferee” etc in s 310 and s 311

Supplementary

• 313 Effect of provisions relating to vesting or transfer of property
• 314 Exception for CIOs

Part 17 The Tribunal

• 315 The Tribunal
• 316 Rules relating to appeals, applications or references
• 317 Appeal from Tribunal
• 318 Intervention by Attorney General
• 319 Appeals: general
• 320 Appeals: orders under s 52
• 321 Reviews
• 322 Reviewable matters
• 323 Remission of matters to Commission
• 324 Power to amend provisions relating to appeals and applications to Tribunal
• 325 References by Commission
• 326 References by Attorney General
• 327 Powers of Commission in relation to matters referred to Tribunal
• 328 Suspension of time limits while reference is in progress
• 329 Agreement for Commission to act while reference is in progress
• 330 Appeals and applications in respect of matters determined on references
• 331 Interpretation

Part 18 Miscellaneous and Supplementary

Administrative provisions about charities

• 332 Manner of giving notice of charity meetings, etc
• 333 Conferral of authority to execute documents
• 334 Transfer and evidence of title to property vested in trustees

Enforcement powers of Commission etc

• 335 Enforcement of requirements by order of Commission
• 336 Enforcement of orders of Commission
• 337 Other provisions as to orders of Commission
• 338 Directions of the Commission or person conducting inquiry
• 339 Service of orders and directions

Documents and evidence etc

• 340 Enrolment and deposit of documents etc
• 341 Evidence of documents received by Commission etc
• 342 Report of inquiry to be evidence in certain proceedings
• 343 Evidence of documents issued by Commission etc
• 344 Other miscellaneous provisions as to evidence

Offences

• 345 Restriction on institution of proceedings for certain offences
• 346 Offences by bodies corporate

Regulations and orders

• 347 Regulations and orders: general
• 348 Regulations subject to affirmative procedure etc
• 349 Orders subject to affirmative procedure etc

Interpretation

• 350 Connected person: child, spouse and civil partner
• 351 Connected person: controlled institution
• 352 Connected person: substantial interest in body corporate
• 353 Minor definitions

Part 19 Final Provisions

• 354 Amendments etc
• 355 Commencement
• 356 Extent
• 357 Index of defined expressions
• 358 Short title
• SCHEDULE 1 The Charity Commission
• SCHEDULE 2 The Official Custodian
• SCHEDULE 3 Exempt Charities
• SCHEDULE 4 Enlargement of Areas of Local Charities
• SCHEDULE 5 Court's Jurisdiction over Certain Charities Governed by or under Statute
• SCHEDULE 6 Appeals and Applications to Tribunal

SCHEDULE 7 Consequential Amendments

• Part 1 General Amendments
• Part 2 Particular Amendments

SCHEDULE 8 Transitionals and Savings

• Part 1 General
• Part 2 Recreational etc Purposes
• Part 3 Miscellaneous
• SCHEDULE 9 Transitory Modifications
• SCHEDULE 10 Repeals and Revocations
• SCHEDULE 11 Index of Defined Expressions