Legal Structure of the Charity in UK Law

Leading Cases
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Legislation
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Books & Journal Articles
  • Social enterprise as a means to reduce public sector deficits
    • No. 1-2, October 2012
    • Journal of Entrepreneurship and Public Policy
    • 147-158
    Purpose: Charitable organizations have long been held out as separate from other human endeavors. One of the ways that this distinction has been maintained is through the use of a tax exemption. Ho...
    ... ... While charity gets its operatingincome from grants and ... In particular, it willexamine a new legal structure that some social enter prises are ... ...
  • MUSEUMS, RESTITUTION AND THE NEW CHARITIES ACT.
    • Vol. 27 No. 3, October 2022
    • Art Antiquity & Law
    • Herman, Alexander
    ... ... to introduce new possibilities for charity trustees in England and Wales (including museum ... , (10) which means compliance with their legal duties is not generally overseen by the Charity ... decisions according to their governance structure, so they need not personally decide matters in ... ...
  • Fraud in small charities: evidence from England and Wales
    • No. 26-1, January 2019
    • Journal of Financial Crime
    • 211-222
    Purpose: Despite the increasing awareness of fraud in organisations and the potential benefits of strong fraud management through deterrence and prevention in the UK, there remains limited research...
    ... ... controlsystems and better governance structure.This paper addresses a very important topic charity sector. Whilst fraud and fund misappropriation ... aware of any best-practice guidelines and legal obligationsrelevant to their role, for example ... ...
  • Chasing Shadows? Perspectives on Self-Regulation in UK Charity Fundraising
    • No. 21-3, September 2006
    • Public Policy and Administration
    The policy developments culminating in the creation of a self-regulatory body for charity fundraising for England, Scotland and Wales are explored. Underpinned by literature on regulation, the pape...
    ... ... a Steering Committee for final recommendations concerning structure and function. Membership of this committee confirmed the dominant ... - a submission to the PIU project on modernising the legal and regulatory framework for charities and the voluntary sector ... ...
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Law Firm Commentaries
  • Charitable Incorporated Organisation: Charity Commission Confirms That Applications for Registration Will Now Be Accepted
    • JD Supra United Kingdom
    The statutory framework approved by the UK Parliament on 3 December 2012 provides for the introduction of the Charitable Incorporated Organisation, a new form of limited liability structure created...
    ... ... Incorporated Organisation, a new form of limited liability structure created in response to requests from charities for a structure that ... Like a company, a CIO has separate legal personality.  Contracts can be freely entered into, and property can be ... ...
  • Charity Tax : How a UK Charity May Avoid the Perils of UBIT
    • Mondaq United Kingdom
    ... ... , there are no restrictions on its ability to trade as an independent legal entity, its activities should not present a risk to the parent charity's ... its commercial activity within the UK to benefit from this structure, it should still be possible for the US charity to derive a direct ... ...
  • Charity Update - 26 March 2013
    • Mondaq United Kingdom
    ... ... 18 March 2013 ... Charity Bank to change its structure ... Charity Bank announces it will change its structure and is taking ... Civil Society ... Legal survey ... Civil society is running a legal charity survey and is ... ...
  • Benefits Of Vesting Charity Land In The Official Custodian
    • Mondaq UK
    ... ... Subsequently, the OC would hold the legal title to the land on ... behalf of the charity and the beneficial ... appropriate ownership structure of a charity property is context ... driven and would include a ... ...
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