Charitable Status

This fifth edition of this standard handbook has been extensively re-written and updated for 2003 to take account of the many developments in charity law. It also covers proposals in the government's Strategy Unit Review, with notes throughout about how the subject concerned may be affected by reform. The handbook should be of interest to charities and would-be charities and their trustees, staff and advisors. The author provides a practical, jargon free guide to setting up and running a charity, explaining the relevant law and practice. Included are sections on: why and how to become a charity; charitable purposes, including recent development; modern types of charity; legal formats and constitutional options, and their pros and cons; the charity registration process; trustees' responsibilities and liabilities; dealing with the Charity Commission; investment powers, including under the Trustee Act 2000; fundraising and trading; tax-efficient giving, including Gift Aid and Give As You Earn; tax reliefs and pitfalls; limits to politics and campaigning; and sources of further information and help.