Charity Governance

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2nd Edition, March 2014

The legal and regulatory landscape in which charities operate has seen significant changes since the first edition of Charity Governance was published. This new edition builds on the previous edition, bringing it fully up to date in terms of legislation affecting charities and policy and guidance of the Charity Commission and other regulators.

Key features of the new edition include:

  • updated to reflect the consolidation of the Charities Acts 1993 and 2006 into the Charities Act 2011

  • revised to reflect changes in the Charity Commission's guidance for trustees (eg, in relation to investment, trustee decision making, and charity reporting and accounting)

  • brought up to date in line with changes to the Commission's policies and guidance in the new "risk" framework in which the Commission operates

  • includes commentary on the long-awaited Charitable Incorporated Organisation (CIO), now available as a legal vehicle for charities

  • updated to reflect the wider legal framework in which charities operate, including the Equality Act 2010 and the Bribery Act 2010

  • the section on taxation has been updated in line with changes to tax legislation and HMRC guidance affecting charities (eg, in relation to trading by charities)

  • updated to reflect the implications of the ISC case in relation to public benefit and the Charity Commission's new public benefit guidance

  • the chapter on borrowing by charities has been updated to reflect the harsher financial environment in which charities must now operate