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Charities
Charity law throughout the UK has seen many changes in recent years. In particular, the Charities and Trustee Investment (Scotland) Act 2005 has revolutionised Scottish charity law and established the Office of the Scottish Charity Regulator (OSCR) to support and monitor all Scottish charities. While the new regime is intended to improve public confidence in the charitable sector, it has resulted in an increased regulatory burden on charity trustees/directors.
In England and Wales, the first provisions of the Charities Act 2006 came into force in February 2007. This Act is intended to reduce the regulatory burden on charities and, critically, introduced a new 'charity test' which an organisation must meet to become/remain a charity. It is important to note that the charity test in the 2006 Act is subtly different from the Scottish charity test in the 2005 Act.
Against this background of legal changes, the charity sector is growing significantly. The number of charities, the number of volunteers and the amount of money given to charity are all increasing rapidly. As the 'third sector', charities are recognised as making a huge contribution to the British Economy and society generally.
In England and Wales, the first provisions of the Charities Act 2006 came into force in February 2007. This Act is intended to reduce the regulatory burden on charities and, critically, introduced a new 'charity test' which an organisation must meet to become/remain a charity. It is important to note that the charity test in the 2006 Act is subtly different from the Scottish charity test in the 2005 Act.
Against this background of legal changes, the charity sector is growing significantly. The number of charities, the number of volunteers and the amount of money given to charity are all increasing rapidly. As the 'third sector', charities are recognised as making a huge contribution to the British Economy and society generally.
Contact
More Information
Edinburgh
DL:+44 (0)131 473 5284
F:+44 (0)131 228 1222
- Charities
- Private Client