Charities Act 2011

요약

The Charities Act 2011 consolidates charity law in England and Wales, defining 'charity' and 'charitable purposes', establishing the Charity Commission's powers, and setting out requirements for registration, accounting, and reporting. It codified the 13 descriptions of charitable purposes for the first time.

핵심 포인트

• Defines charity as an institution established for exclusively charitable purposes (s.1)
• Lists 13 descriptions of charitable purposes including relief of poverty, education, religion, health (s.3)
• Requires all charitable purposes to be for the public benefit (s.4)
• Establishes registration requirements with the Charity Commission (Part 4)
• Sets out trustee duties, accounting requirements, and annual returns (Part 8)
• Gives Charity Commission powers of inquiry, suspension, and scheme-making (Part 6)
• 13 statutory descriptions of charitable purposes (s.3) — including prevention of poverty, advancement of education, religion, health, arts, amateur sport, human rights, environmental protection, and relief of those in need
• Public benefit requirement — every charitable purpose must be for the public benefit; no presumption of public benefit (s.4)
• Charity Commission — registrar and regulator of charities; powers of inquiry and enforcement (Part 4)
• Registration required for most charities with income over £5,000 (s.30)
• Cy-près doctrine — application of charity property to similar purposes where original purpose fails (Part 6)
• Charity trustees — duties of prudence, care, and compliance with governing document and charity law
• Excepted and exempt charities — certain charities not required to register (e.g., churches, universities)
• 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

편과 조

개정 이력