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Charity Governance Second edition

A practical guide to the legal and regulatory framework within which charities operate and its impact on their governance
Free delivery for UK
ISBN/ISSN: 9781846613005

Product description

Why should you buy Charity Governance Second edition

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

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Table of contents

What is a charity?
Charitable companies and trusts, charitable incorporated organisations and other types of charity
The modern legal and regulatory framework for charities
The role and powers of the Charity Commission
A charity's members, including their rights and dutiesGovernance structures
Trustees' duties and liabilities
The exercise of trustees' powers
Trustees' appointment and retirement, decision-making and other aspects of trustee governance
Income and endowment, reserves, acquiring and disposing of land and other aspects of asset-holding by charities
Investment, including "programme related investment"
Trading by charities
Borrowing by charities
Reporting and accounting
Constitutional changes, mergers, incorporations and other forms of restructuring, including insolvency