Charity Governance 2nd ed

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 (e.g in relation to investment, trustee expenses and payments and charity reporting and accounting)
• brought up to date in line with changes to the Commission's operational guidance in the new "risk" framework in which the Commission operates
• includes commentary on the long-awaited Charitable Incorporate Organisation (CIO), now available as legal vehicle for charities
• updated to reflect the wider legal framework in which charities operate, including the coming into force of 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 (e.g in relation to trading by charities)
• commentary on the challenge brought against the Commission's public benefit guidance in ISC case
• the chapter on borrowing by charities has been update to reflect the harsher financial environment in which charities must now operate