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Charity law

The legal obligations of charities under the Charities Acts and the Companies Acts

All charities must comply with:

  1. the Charities Acts 1992 (Part III), 1993, 2006: trustees of smaller organisations 2006 Act (the Office of the Third Sector)
  2. the Trustees Acts 1925, 2000: the most recent Act concerns the powers of trustees regarding investments and delegation.
  3. Charity Commission regulation: requires compliance (depending on annual income) on the submission of annual returns, reports and accounts
  4. the Statement of Recommended Practice (SORP) 2005: published by the Charity Commission
  5. laws on trading, political activities and fundraising
  6. regulation covering people who are disbarred from acting as trustees under the Charities Act 1993 or your Memorandum and Articles.

Charitable companies

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. Download or buy your copy from Cass Centre for Charity Effectiveness.

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