Charities Act 2011 Explained

Short Title:Charities Act 2011
Type:Act
Parliament:Parliament of the United Kingdom
Long Title:An Act to consolidate the Charities Act 1993 and other enactments which relate to charities.
Year:2011
Citation:2011 c. 25
Introduced By:Baroness Verma
Territorial Extent:England & Wales, Scotland, Northern Ireland
Royal Assent:14 December 2011
Status:Amended
Original Text:http://www.legislation.gov.uk/ukpga/2011/25/contents/enacted/data.htm
Short Title:Charities (Amendment) Act 1995
Type:Act
Parliament:Parliament of the United Kingdom
Long Title:An Act to make provision for the treatment of two or more charities as a single charity for all or any of the purposes of the Charities Act 1993.
Year:1995
Citation:1995 c. 48
Royal Assent:8 November 1995
Repeal Date:14 March 2012
Amends:Charities Act 1993
Repealing Legislation:Charities Act 2011
Status:repealed
Original Text:https://www.legislation.gov.uk/ukpga/1995/48/contents/enacted
Collapsed:yes
Short Title:Charities Act 1993
Type:Act
Parliament:Parliament of the United Kingdom
Long Title:An Act to consolidate the Charitable Trustees Incorporation Act 1872 and, except for certain spent or transitional provisions, the Charities Act 1960 and Part I of the Charities Act 1992.
Year:1993
Citation:1993 c. 10
Royal Assent:27 May 1993
Replaces:Charitable Trustees Incorporation Act 1872
Repealing Legislation:Charities Act 2011
Status:repealed
Uk-Leg Title:Charities Act 1993
Collapsed:yes
Short Title:Charities Act 1992
Type:Act
Parliament:Parliament of the United Kingdom
Long Title:An Act to amend the Charities Act 1960 and make other provision with respect to charities; to regulate fund-raising activities carried on in connection with charities and other institutions; to make fresh provision with respect to public charitable collections; and for connected purposes.
Year:1992
Citation:1992 c. 41
Royal Assent:16 March 1992
Amends:Charities Act 1960
Status:amended
Original Text:https://www.legislation.gov.uk/ukpga/1992/41/contents/enacted
Uk-Leg Title:Charities Act 1992
Collapsed:yes

The Charities Act 2011 (c. 25) is a UK act of Parliament. It consolidated the bulk of the Charities Act 2006, outstanding provisions of the Charities Act 1993, and various other enactments.[1]

Repeals

Legislation repealed in its entirety by the 2011 Act included

Amendments were made to other legislation.[2] It replaced most of the Charities Act 1992 and Charities Act 2006.[3]

Independent examination

Section 145(1)(a) allowed for charities' financial accounts to be independently examined where a full audit is not required. An "independent examiner" is a person not connected to the charity who is "reasonably believed by the trustees to have the requisite ability and practical experience to carry out a competent examination of the accounts".[4]

Social investment by charities

Additional provisions were added by the Charities (Protection and Social Investment) Act 2016 granting a "general power" to charities to make "social investments", that is actions undertaken both to further the organisation's charitable aims and to make a financial surplus. In this context a charity's actions do not need to be financial "investments" as the term would generally be understood.[5]

See also

References

External links

Notes and References

  1. Charities Act 2011: Introductory Text
  2. SCHEDULE 10 Charities Act 2011
  3. Web site: About the Charities Act 2011. Charity Commission for England and Wales. 8 June 2017. https://web.archive.org/web/20140513012343/http://www.charity-commission.gov.uk/about_us/regulation/charbill.aspx. 13 May 2014.
  4. Charity Finance Directors' Group, Independent Examination "update on Good Practice", accessed 15 November 2023
  5. Charities Act 2011, section 292A, added by section 15 of the Charities (Protection and Social Investment) Act 2016, granted royal assent on 16 March 2016, accessed 5 November 2023