Derecho de organizaciones benéficas
Constitución de fundaciones, regulación de la Comisión y deberes de administradores.
Introducción
El derecho de organizaciones benéficas rige la creación, regulación y administración de entidades sin ánimo de lucro.
Principios fundamentales
Charitable Purposes — The Charities Act 2011 lists 13 descriptions of charitable purposes, including the prevention of poverty, advancement of education, advancement of religion, and advancement of health.
Public Benefit — It is not presumed that a purpose is for the public benefit; the charity must demonstrate it (Charities Act 2011, s.4). The Charity Commission publishes guidance on public benefit.
Trustee Duties — Charity trustees must act in the charity's best interests, manage conflicts of interest, exercise reasonable care and skill, and comply with the charity's governing document and the law.
Registration — Charities with income over £5,000 must register with the Charity Commission. CIOs must register regardless of income.
Reporting — Registered charities must file annual returns. Those with income over £25,000 must prepare accounts; over £1m requires an audit.
CIOs — Charitable Incorporated Organisations provide limited liability without the dual registration burden of charitable companies.
Leyes clave
Charities Act 2011
Casos principales
Commissioners for Special Purposes of Income Tax v Pemsel
[1891] AC 531
Independent Schools Council v Charity Commission
[2012] Ch 214
Escenarios comunes
Setting up a new charity
Choose a charitable purpose, draft a governing document (constitution or trust deed), appoint at least 3 trustees, and register with the Charity Commission if income exceeds £5,000 (or for CIOs regardless of income).
Charity trustee conflict of interest
Trustees must declare conflicts and may need to withdraw from decisions. Unauthorised trustee benefits can result in personal liability and Charity Commission intervention.