The Law of Charities

In the last decade, the Charities Acts 1992 and 1993, the emergence of 'the contract culture', and the changing role of the Charity Commissioner, have all contributed to the growing importance of charity law to the practitioner. The Trustee Bill 2000, when enacted, will affect charitable trusts in a number of areas, especially investment and delegation. The Finance Bill 2000 contains some of the most sweeping changes to charity taxation for many years. The Human Rights Act 1998, due to come into force in October 2000, will have an important, but as yet uncertain impact on charities. These recent developments receive full treatment in this book, which aims to provide lawyers and others involved in charity management with an up to date and comprehensive commentary on charity law, including suggestions for drafting. With many new charities being formed as companies, the importance of the various legal structures available to charities is emphasised throughout. Particular attention is also devoted to the view of the Commissioners in the light of their controversial Review of the Register.

Table of Contents:
PART I: INTRODUCTION 1: The Shaping of Charity Law 2: The Advantages and Disadvantages of Charitable Status 3: Charities and Taxation PART II: THE MEANING OF CHARITY 4: Charitable Purposes 5: Benefit to a Sufficient Section of the Community 6: Wholly and Exclusively Charitable 7: Political Purposes and Political Activity PART III: LEGAL STRUCTURES AND GOVERNANCE 8: Legal Structures and the Distribution of Power 9: Trustees, Committee Members, and Directors PART IV: SUPERVISION AND CONTROL 10: The Charity Commissioners 11: The Court's Jurisdiction Over Charities 12: The Visitatorial Jurisdiction 13: Legal Proceedings 14: Mediation and Dispute Resolution PART V: CHARITY PROPERTY 15: Cy-près and Schemes 16: Charity Investment 17: Dealings with Land 18: Disclaimer of Property and Ex Gratia Payments PART VI. CHARITABLE GIVING AND FUND-RAISING 19: Charitable Giving and Taxation 20: Charities and Trading 21: Regulation of Fund-raising 22: Public Charitable Collections 23: Advertising and Broadcast Appeals 24: Lotteries, Competitions and Amusements 25: Disaster Funds PART VII: DISSOLUTION OF CHARITIES 26: Dissolution of Charities APPENDICES Trustee Act 2000 Charity Law Association Model Documents: Trust Deed for a Charitable Trust Constitution fo a Charitable Unincorporated Association Memorandum and Articles of Association for a Charitable Company Limited by Guarantee

About the Author :
Peter Luxton is Professor of Property Law at De Montfort University, Leicester and a qualified solicitor. He is author of two books and numerous articles on trust and charity law. He is editor of the Business Property section of the Journal of Business Law and on the Advisory Editorial Board of Charity Law and Practice Review. Judith Hill is Partner with Farrer & Co solicitors.

Review :
`Offers a valuable discussion on the advantages and disadvantages of establishing the charitable status ... The Law of Charities provides a comprehensive and interesting study, adequately case-quoted and foot-noted. This text will add value to both professional and academic libraries.' International Trade and Business Law Annual `the real value is the thorough explanation of the principles behind charity law. Having read Luxton on a relevant topic, you will not only be able to explain a key issue to a charity, but you will be able to explain why the law works in that way. it is certainly the kind of book to know about and to be able to consult when major questions arise.' Gareth Morgan, Independent Examiner Vol 4 No. 1, Spring 2002 `a work of real quality and of enduring appeal. an impressive volume. As well as an attractive and uncluttered style the author has a mastery of the relevant detail and the important principle. comprehensive and comprehensible, scholarly and scholastic, principled and practical. It is, quite simply, an essential exposition of the law of charities for the twenty-first century.' The Conveyancer, March/April 2002 `Professor Luxton's new book presents an exciting prospect to those charity and other lawyers seeking a framework upon which to begin, develop or deepen an approach through the morass that is the present law relating to charities ... this work is more than an extensive guidebook. Professor Luxton's fresh analytical approach works ... a wide-ranging work that straddles the two markets of academic analysis and a reference source. The achievement is that diverse audiences will get what they want in this book ... a clear, concise and straightforward critique of the current law as it affects charities and (or) a thought-provoking analysis of the state of the law as identified through specific themes which can be drawn out at the reader's wish. All will find a book that demonstrates a genuine commitment to unravelling the law of charities and to taking the jurisprudence forward. In addition it is a thoroughly enjoyable read.' Law Quarterly Review, 1 April 2002 `: ... thoughtfully and skillfully presented ...' Solicitors Journal, 29 June 2001 `Peter Luxton and his helpers are to be congratulated on the successful completion of a massive task' Solicitors Journal vol145 No25