The Law and Practice Relating to Charities

4th Auflage
ISBN: 978-1-84766-074-9
Verlag: Bloomsbury

Buch, Englisch, 1100 Seiten, Format (B × H): 156 mm x 229 mm

The Law Relating to Charities provides an invaluable source of practical advice on the registration of new charities, appeals and fundraising, administration, jurisdiction, court proceedings, trading, taxation and rating. It considers duties of charitable trustees and the updating of charitable trusts.

The new fourth edition takes into account the major changes brought about by the Charities Act 2006 including:

· the new categories of charitable purposes
· explanation of the new Charity Tribunal and Charitable Corporations (CIOs)
· details of the new procedure for Charity Tribunal appeals, reviews and references
· discussion of the new accounting procedures and the significant revisions to the taxation position of Charities
· details of all the changes to the registration requirements for charities and the revised constitution and workings of the Charity Commission.

Autoren/Hrsg.

Picarda QC, Hubert

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

1 The law of charities and the legal meaning of charity; 2 Public benefit; 3 Relief of property; 4 The advancement of education; 5 The advancement of religion; 6 The promotion of health: advancement of health or the saving of lives; 7 Reformulated and new charitable purposes under the Charities Act 2006 not falling within poverty, education or religion; 8 Recreational facilities; 9 Municipal betterment and the relief of the tax and rating burden; 10 Gifts for the benefit of a locality; 11 Advancement of citizenship or community development: promotion of the efficiency of the armed forces or of the efficiency of the police, fire and rescue services or ambulance services; 12 Protection of human life and property; 13 Social rehabilitation and the relief of those in need; 14 The protection of animals: advancement of animal welfare; 15 Other miscellaneous purposes beneficial to the community: residual category retained under the Charities Act 2006; 16 Politics; 17 The advancement of human rights; 18 Forms of constitution; 19 Settlors and the property settled; 20 Formalities; 21 Necessary contents of declaration of trust; 22 Construction; 23 Variation, alteration or revocation of charitable trusts; 24 Delegation of power to determine objects or nominate beneficiaries; 25 Surplus income; 26 Conditional and determinable interests; 27 Perpetuities and accumulations: the 2009 Act reforms; 28 Appointment and removal of officers; 29 The 'cy-prés' principle; 30 Basic principles of 'cy-prés' application; 31 Gifts to charitable institutions; 32 Surplus capital; 33 Charity appeals; 34 Schemes other than 'cy-prés' schemes; 35 Direction of schemes; 36 Capacity, eligibility and suitability for trusteeship; 37 Appointment and removal of trustees; 38 Powers, duties and liabilities of trustees; 39 Dealings in charity property; 40 Investment of trust funds; 41 Replacement of capital, spending permanent endowment and recovery of rentcharges; 42 Ex gratia payments; 43 Accounting duties; 44 The Crown and the court; 45 The visitor; 46 The Charity Commission; 47 Registration of charities; 48 Local authorities; 49 Control of fund raising; 50 Public charitable collections; 51 Litigation: an adjusted perspective; 52 Charity cases within the new Tribunal structure; 53 Alternative dispute resolution; 54 Costs; 55 Taxes (other than VAT); 56 Value added tax; 57 Rating; 58 Other legislation and regimes affecting charities; 59 Conflict of laws and cross-border problems in the United Kingdom; 60 Developments in Europe: Charities and Not-for-Profit Organisations (NPOs).

Über Autor(innen)

Hubert Picarda QC is a leading expert on charity law and a well known author