All charities must comply with:
- the Charities Act 2011, which replaced most of the Charities Act 2006 and Charities Act 1992.
- the Charities (Protection and Social Investment) Act 2016, which strengthens the powers of the Charity Commission.
- the Trustees Acts 1925, 2000: the most recent Act concerns the powers of trustees regarding investments and delegation.
- Charity Commission regulation: requires compliance (depending on annual income) on the submission of annual returns, reports and accounts
- the Statement of Recommended Practice (SORP) 2015: published by the Charity Commission
- laws on trading, political activities and fundraising
- regulation covering people who are disbarred from acting as trustees under the Charities Act 1993 or your Memorandum and Articles.
Charitable companies (those incorporated as a company limited by guarantee) must comply with provisions in the Companies Acts 1985, 1989, 2006. Additional requirements include filing details of trustees as directors at Companies House.
Source: Published with permission from Cass Centre for Charity Effectiveness. This material is taken from "Tools for Success: doing the right things and doing them right", published in October 2008.
- Charity Commission - regulator for England and Wales
- Charity law and regulation - Cabinet Office
- Charity law and regulation section on the main NCVO website
- Department for Business Innovation and Skills - business regulation
- Institute of Chartered Secretaries
- Sandy Adirondack - legal update for charities