Charities

This is a fast changing sector with recent changes in the way H M Revenue & Customs deal with charities. In particular, they now require completion of their own application forms rather than relying, as hitherto, on the fact that registration has been granted by the Charity Commission.

In recent years, we have seen the introduction of Community Interest Companies (CIC) which are a hybrid between the voluntary and commercial sectors and the introduction of Charitable Incorporated Organisations (CIO) which obviate the need for incorporated charities to be registered with Companies House as well as the Charity Commission.

Being a charity is not the same as being an organisation that does ‘good things’. “Charity” has an outward, inclusive nature: it is not inward-looking or for private benefit.  Only organisations with aims (‘purposes’) that are considered to be charitable and for public benefit are accorded the charity label.