"The Charities (Protection and Social Investment) Act 2016 received Royal Assent in March 2016."--Page vii.

The Charities Act 2005 will significantly reform the field of charity law and will impact heavily on law and practice in the not-for-profit sector. the field of charities, this book will explain the new law succinctly and will address the practical implications of all the fundamental reforms including: the introduction of a new definition of charitable purposes, changes to the public benefit test, charity formation and the Charity Incorporated Organisation, payment and liability of charity trustees, the regulation of excepted and exempt charities, charity registration, the Charity Commission's functions and powers, mergers, the Charity Appeal Tribunal and the new fundraising regime. have been closely involved in the legislative process, it also provides a real insight into the thinking behind certain provisions. The book will also address the practical implications of allowing charities to undertake significant taxable trading if the Scrutiny Committee's recommendation in this regard is accepted by the Home Office. materials.

Comprehensive reference book to tax-exempt law, covering a.o. associations, foundations, mutual-benefit organizations, service-providing agencies such as hospitals, universities, and day care centers, advocacy groups, grass-roots development agencies, and self-help groups. Subjects covered for each country include: basic non-profit law, types of organizations, internal management controls, taxation, reporting requirements, business income, lobbying, employees and board compensation and benefits, international activity, and general trends.