基本説明
Includes thorough treatment of the fundamental changes introduced by the Charities Act 2006 including the creation of a statutory list of charitable purposes and a new unified regime for public charity collections.
Full Description
The Law of Charities has quickly established itself as one of the leading texts in its field. Highly practical in its outlook, it combines a comprehensive and authoritative account of the law with pragmatic advice on procedure.This timely new edition offers essential commentary on the Charities Act 2006 and the companion consolidation legislation, and will guide practitioners and academics alike through the important changes to the law, including the establishment of a Charity Tribunal, the creation of new charitable corporations (CIOs), and changes to the administration, registration, and accounting procedures of charities. The Law of Charities 2e is essential reading for anyone involved in the law of trusts or estate management and will guide readers through the first comprehensive changes to the UK's charities regime for 400 years. All of the changes introduced by the Charities Act will be addressed, including: the new statutory list of charitable purposes; the new form of charitable corporation, the Charitable Incorporated Organisation (CIO), that merely requires registration with the CharityCommission; the setting up of a Charity Tribunal to hear appeals from the Charity Commission; the changes to the administration of charities, including registration and accounting requirements; the new unified regime for public charitable collections; changes to the constitution of the CharityCommission.
Contents
1. The Shaping of Charity Law ; 2. Advantages and Disadvantages of Charitable Status ; 3. Charities and Taxation ; 4. Charitable Purposes ; 5. Benefit to a Sufficient Section of the Community ; 6. Wholly and Exclusively Charitable Requirement ; 7. Political Purposes and Political Activity ; 8. Legal Structures and the Distribution of Power ; 9. Charity Trustees ; 10. The Charity Commission ; 11. The Court's Jurisdiction over Charities ; 12. Legal Proceedings ; 13. The Charity Tribunal ; 14. Mediation and Dispute Resolution ; 15. Cy-pres and Schemes ; 16. Charity Investment ; 17. Dealings with Land ; 18. Disclaimer of Property and Ex Gratia Payments ; 19. Charitable Giving and Taxation ; 20. Charities and Trading ; 21. Regulation of Fund-Raising ; 22. Public Charitable Collections ; 23. Advertising and Broadcast Appeals ; 24. Lotteries, Competitions, and Amusements ; 25. Disaster Funds ; 26. Dissolution of Charities
