Charities Act 2011

摘要

The Charities Act 2011 consolidates charity law in England & Wales. It defines charitable purposes, establishes the public benefit requirement, and sets out the role and powers of the Charity Commission. It governs the registration, reporting, and accounting obligations of charities, and introduces the Charitable Incorporated Organisation (CIO) as a new legal form.

要点

• 13 descriptions of charitable purposes (s.3)
• Public benefit requirement — not presumed (s.4)
• Charity Commission: registration, regulation, and advice (Part 2)
• CIO: limited liability without dual regulation (Part 11)
• Trustee duties and powers
• Annual reporting and accounting requirements

章节

修正历史