Law and Practice Relating to Charities: Fourth Edition

ISBN-13: 9781847660749 / Angielski / Miękka / 2010 / 1100 str.

Hubert Picarda

Opis

Thoroughly updated and revised to take account of the UK's new Charities Act 2006, this fourth edition of Law and Practice Relating to Charities covers the creation, administration, and marketing of charities in the UK. It 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 the duties of charitable trustees and the updating of charitable trusts.

Spis treści

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).