Charities Act 2006 – more changes implemented
01 April 2008
Phil Hope, Minister for the Third Sector, has made the fourth commencement
order of the Charities Act 2006. It includes the new statutory definition
of ‘charity’ and various accounting and reporting changes to bring the
legal framework for charities up to date. Other changes to charity law,
including a requirement for professional fundraisers to state how much they
are paid when asking for public donations, also come in today
The main provisions that the fourth commencement order brings into force on
1st April are:
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A new statutory definition of charity based on a list of headings of
charitable purposes and the public benefit requirement. All
purposes that were charitable before this provision was commenced will
continue to be recognised as charitable.
-
The removal of the long-standing presumption of public benefit for
charities established for the advancement of education, the relief of
poverty, or the advancement of religion.
-
A requirement for charity trustees to have regard to the Charity
Commission’s guidance on public benefit when exercising powers or duties
to which the guidance is relevant.
-
Provisions of the Charities Act 2006 that relate to the preparation and
scrutiny of charity group accounts, and provisions clarifying the
whistle-blowing duties of auditors or independent examiners.
The Charities Act
2006 (Commencement No. 4, Transitional Provisions and Savings) Order 2008
(SI 2008 No.945) [external website]
Further information on other changes that come into force today can be
found below:
