Charities and the wider third sector are playing an increasingly important role in our society and particularly in the way in which the state interacts with the general public. This is a trend that is set to continue apace as the main political parties are in agreement that the third sector should have a more prominent role in service delivery. As a result, public bodies are having to contract with, establish and become involved with running charities and other not-for-profit organisations. For example, we have advised an NHS Foundation Trust on the charity law implications of establishing an independent charity to provide private health care. We have also advised on collaborative and joint venture projects in the health, education and social enterprise sectors where a special purpose vehicle in a charitable format has been proposed. These can present significant governance challenges.
It is crucial that the parties involved are fully aware of what the actual benefits and risks are that they are facing and how their position would be best protected or advanced. For example, where significant charitable donations are included in the financial model for PFI or other major capital schemes, the Charity Trustees are likely to look for certain constraints in releasing money that may be dependent on provision of certain services or priorities.
Our specialist charity law team has extensive experience of advising charities, the private sector and local authorities on the whole range of issues facing and affecting charities and those who interact with them. This includes:
- trustee duties under charity, company and trust law
- advice on eligibility for NNDR and VAT reliefs
- advice on the implications of Charities Act 2006 and Companies Act 2006
- governance and constitutional advice
- establishing new charities
- dealing effectively with regulators including HMRC and the Charity Commission
- advice on ways in which charities and not-for-profit organisations can work within wider structures
- fundraising
- tax implications for charities including powers of charities to trade;
- restrictions facing charities dealing with property including issues surrounding permanent endowment
- training for Charitable Trustees