The guidance, which the Commission is required to produce under what is now the Charities Act 2011, is split into three short, high level guides available both in online and offline formats. Trustees must have regard to this guidance when administering their charity.
The three guides are:
Public Benefit: the public benefit requirement
Public Benefit: running a charity
In summary, the three guides explain what is required to show that an organisation is a charity (by having purposes that are for the public benefit), what trustees’ duties are in carrying out those purposes for the public benefit, and how trustees should report on the public benefit their charity provides in their Annual Report.
The guides also explain that the trustees of charities which charge fees for services or facilities must make provisions to help those less fortunate, who are unable to afford these services. It is for trustees – not the Commission or the courts – to decide how to do this, but they must act reasonably and make more than a minimal provision.
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If you have any questions on how this might affect your charity please do get in contact with our charity and not for profit team. Alternatively, please visit our charity accountants homepage to find out more about our charity accounting and advisory services.
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