This leading work on the law of charities, written by expert practitioners, has been completely updated to take account of all the changes in legislation and case law since the supplement to the previous edition was published in 2018.
- Provides a comprehensive guide to the law relating to charities
- Explains the meaning of “charity” and “charitable purposes” in the law of England and Wales
- Discusses specific heads of charity as set out in section 3(1) of the Charities Act 2011
- Looks at the special legal treatment of charities
- Considers registration, exempt and excepted charities, and legal structures
- Looks in detail at construction, initial failure of charitable gifts and cy-près
- Outlines the roles of the Crown, visitors and other authorities, and the Charity Commission
- Discusses legal proceedings relating to charities
- Details the powers and duties of charity trustees, fundraising, and the appointment and removal of trustees and officers
- Contains a chapter on taxation
- Deals with merger and termination of charities
Some of the key recent developments covered include:
- The Charities Act 2022, implementing most of the Law Commission's recommendations in its 2017 report, Technical Issues in Charity Law
- A large number of judicial decisions, on issues such as the duties of members of a charitable company limited by guarantee and the court's power to direct such a member in the exercise of their voting powers; the scope of permissible discrimination in the provision of benefits by a charity under the Equality Act 2010; mandatory relief from non-domestic rates and the public benefit requirement; the meaning of "charity proceedings" under the Charities Act 2011, s.115; whether a charitable trust was created over land acquired by a local authority; and charity trustees' powers of investment, in particular whether trustees are bound to exclude investments that conflict with their charitable purposes
- Increased coverage of standing to bring claims to establish the existence of charitable trust, and the common law of standing to bring claims for breach of charitable trust
- Enhanced coverage of various descriptions of charitable purpose, including the advancement of religion and the advancement of education.
- New sections on charity trustees' duties to operate charities to advance public benefit, and trusts in general terms of the benefit of a locality/country
- Expanded discussion of the courts’ relative leniency to charity trustees
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