Giving money to charity

For more information please contact
charities@druces.com

How we can help

How do I deal with the Charity Commission?

At the outset, and as your charitable organisation changes and develops, you will almost invariably come into contact with the Charity Commission.

The Charity Commission is the regulator and registrar for Charities in England and Wales. It has also published voluminous guidance and best practice information for charitable organisations.

This may seem daunting but we are on hand to help you deal efficiently and expeditiously with the Charity Commission, where this is necessary, and to advise you where it is not.

What are my responsibilities as a trustee?

The powers given to charity trustees can be onerous and in certain circumstances failure to act within these powers may give rise to personal liabilities. If the charity is incorporated the trustees may also have responsibilities as company directors. It is crucial that trustees consider their personal position in relation to the charity. Together with our Corporate & Commercial and Private Capital Departments we can advise trustees on how best to minimise any exposure to risk and to ensure use of their powers in an effective and legal manner.

Fundraising and investment

We have been closely involved in advising charities on the regulatory aspects of fundraising and investment. Raising funds and the subsequent investment of those funds can be a complex matter. We can guide you through the legal issues involved and point you to and advise on the most efficient funding structure for your charitable organisation.

As a general rule charities may not undertake trading activities. We can advise on when and whether the use of a trading company is appropriate and on the practical difficulties this may create.

Do charities have to pay tax?

Contrary to a commonly held view, charities can and do pay tax, not least Value Added Tax. We can offer specialist tax advice to meet the needs of any size or structure of charitable organisation.

Charities can also benefit from the taxation system, for example through gift aid and legacies. Charities may also benefit from a range of exemptions, provided the appropriate claims are made.

What about employees?

Charitable organisations are subject to the same laws and regulations relating to their employees as any other business.

Our Employment Group can advise on all aspects of employment law and the obligations imposed on charities as employers.

Can we protect our intellectual property?

As charitable organisations have become more commercial in outlook the protection and exploitation of assets has come to the top of the agenda. We can advise on the role of intellectual property in this context and the best way for a charity to protect such assets.

Charity land

Special rules apply when a charity wishes to buy, sell or mortgage land. Working with our Property Department we can advise on each stage of such transactions.