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.
In Brief
A charity must be established for exclusively charitable purposes and for the public benefit. Charities with income over £5,000 must register with the Charity Commission, and trustees must act in the charity's best interests, avoiding unauthorised personal benefit. The cy-près doctrine allows the Charity Commission to redirect funds where original purposes become impossible.
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.
Related Careers
Frequently Asked Questions
Does a charity have to register with the Charity Commission?
Charities with income over £5,000 per year must register with the Charity Commission for England and Wales. Charitable Incorporated Organisations (CIOs) must register regardless of income. Exempt charities (such as most universities and academy schools) are regulated by principal regulators rather than the Commission. Very small charities below £5,000 income can exist as unregistered charities but are limited in what they can do.
Can a charity pay its trustees?
In general, trustees may not receive payment for their trusteeship services without specific authority — the Charities Act 2011 and charity law impose a duty to act voluntarily. Trustees can be reimbursed reasonable expenses. In limited circumstances, the governing document or a specific authorisation can permit trustee payment, but this must be managed carefully to avoid conflicts of interest.
What is the public benefit test for charities?
Under the Charities Act 2011, all charitable purposes must be for the public benefit. It must be demonstrated that there is benefit to the public and not just to a private class of individuals. The Charity Commission publishes guidance. Following the Independent Schools Council case [2012], even fee-charging schools must demonstrate genuine public benefit (e.g. through bursaries and community access).
What happens if a charity is investigated by the Charity Commission?
The Charity Commission can open an inquiry under s.46 Charities Act 2011 if it suspects mismanagement, misconduct, or other serious concerns. It has powers to suspend trustees, freeze accounts, appoint interim managers, remove trustees, and disqualify individuals from being trustees. Serious misconduct can be referred to the police or other regulatory bodies.
Important Deadlines
Typical Costs
Official Resources
What To Do Next
Step-by-Step Guides
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