Cross-border charity
A charity registered in England and Wales that works in Scotland may need to register with OSCR as well. The condition is…
Glossary
Vesting declaration
Transferring a charity’s property asset by asset is slow and expensive. The merger provisions offer a shortcut. A vesting declaration can transfer…
Public benefit
Public benefit is what separates a charity from a private club or a business. An organisation can only be a charity if…
VAT
“Charities don’t pay VAT” is one of the most persistent and expensive myths in the sector. Charities pay VAT like anyone else…
Contract
Charities enter contracts constantly: leases, employment, service delivery, supplier agreements. The one that causes the most trouble is the funding contract, because…
Connected person
Connected person is the charity-law concept behind conflicts of interest and restrictions on benefiting trustees. It captures close family, business partners and…
Outputs
Outputs are the easiest thing to measure and the easiest to over-rely on. They are the direct, countable results of what you…
Unincorporated
This is the single most consequential structural fact in charity law, and it is routinely soft-pedalled. If an unincorporated charity cannot pay…
TUPE
TUPE is not only about business sales. Charities meet it when they merge, when they take over a service from another provider,…