The new Charities Act 2006 signals a radical overhaul of the legislation affecting charities. Its far-reaching changes affect virtually all aspects of charities law, including:
Expansion of the four heads of charitable purpose to thirteen categories
An emphasis on public benefit, so that charities will have to demonstrate what they do that benefits the community
Widened regulatory powers for the Charity Commission and a new Charity Tribunal which will have the power to revisit the Commission’s decision-making
New rules on restructuring and charity mergers, including the protection of legacies on mergers
The option for charities to adopt a new corporate structure as ‘Charitable Incorporated Organisation’
New rules regarding the remuneration of trustees and the power to spend capital
A new framework for the regulation of public charitable collections.
The book also provides the consolidated text of the 1992, 1993 and 2006 Acts.