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As the backbone of charitable organisations, Trustees shoulder the responsibility of ensuring their charity operates efficiently, ethically, and in line with its mission.

The Institute of Fundraising has recently produced instructive guidance on how and when charities should consider refusing or returning donations.

The first and second phases were introduced in October 2022 and June 2023 respectively. We have included below summaries of the main changes...

The Charity Commission issued an Official Warning under section 75A of the Charities Act 2011 to One Young World, a youth education charity with international reach.

The UK Charities Commission considered a grant of almost half its assets by the Confraternity of the Blessed Sacrament.

Practical examples of societies we have recently registered, to give an idea of the range of projects which societies can be used for.

As we are now without doubt in the regulated period before a UK election takes place, the thoughts of senior leaders in charities are turning to what the impact...

The independent education sector is experiencing significant consolidation through mergers and acquisitions, raising critical questions about when schools should conduct due diligence. With budgets under pressure and governing bodies scrutinizing every resource commitment, moving directly into full transaction processes can prove costly if fundamental issues only emerge after substantial investment, making preliminary due diligence an increasingly attractive alternative.

Earlier this month Hymans Robertson published an insight piece on DB pension funding in the charitable sector.

Alfred Nobel's 1895 Will established the foundation for the world-renowned Nobel Prizes through a remarkably brief clause that bequeathed 94% of his fortune to recognize excellence in physics, chemistry, medicine, literature, and peace. Despite administrative challenges and family disputes, his executors successfully created the Nobel Foundation, leading to the first prize awards in 1901 and establishing a legacy that continues to honor outstanding achievements across multiple fields.

The Restoration of Appearance and Function Trust (RAFT), a UK-based charity set up by plastic surgeons to help rebuild the lives of those affected by accident ...

But our work does not stop there.

The pressures of the current financial environment are taking their toll on a number of charities.

For charities and philanthropists, much of the Chancellor’s budget yesterday covered familiar ground; the budget revisits and confirms key changes announced in last year’s budget including a reduced rate of inheritance tax where substantial gifts are made to charity,

The recession has affected us all and the charity sector has definitely felt the squeeze. Philip Hall of RBS discusses the EFG scheme as a possible funding solution.

Recent changes to inheritance tax rules have narrowed the charity exemption, potentially affecting charitable gifts in Wills made for "general charitable purposes." Donor-advised funds offer a flexible, tax-efficient alternative that allows individuals to maintain philanthropic intent while adapting to evolving circumstances and involving future generations in charitable giving.

The Common Reporting Standard ('CRS') is an information exchange regime aimed at international tax transparency.

I recently met a lady while she was out walking her dog - a three-legged rescue animal from Romania. A strong believer in animal rights, she told me she planned to leave part...