The Charities Act 2022: Latest Changes
The Charities Act passed into law on 24 February 2022 and on 7 March 2024 a third tranche of the Act’s provisions was implemented. It is expected that the remainder of the provisions will be implemented by the Government during 2024 and 2025.
A set of information pages explaining the main provisions of the Act are available here.
The Act contains reforms to a number of areas of charity law. Below is a summary of the current position for each relevant area of charity law.
Background to the Charities Act here. To see either the Act itself or explanatory notes on it published by the UK Parliament, click here.
Proceeds of fundraising appeals here. The relevant provisions of the Act were implemented with effect from 31 October 2022. The law on this topic is covered by the Guidance Note: Fundraising Appeals By Charities which can be seen here.
Ex gratia payments here. The relevant provisions of the Act have not yet been implemented but it is expected that they will be implemented later in 2024. The current law on this topic is covered by the Guidance Note: Ex Gratia Payments by a Charity which can be seen here.
Permanent endowments here. The relevant provisions of the Act were implemented with effect from 14 June 2023.
Making changes to charity constitutions here. The relevant provisions of the Act were implemented with effect from 7 March 2024.
Sale of goods by trustees to their charity and payment for work carried out by trustees here. The provisions of the Act relating to sale of goods were implemented with effect from 31 October 2022, and the provision providing power for the Charity Commission to order a charity to make payments to a trustee for exceptional skill and effort with which they have carried out work for their charity in circumstances where it would be unjust not to do so was implemented with effect from 7 March 2024.
Disposal of land by charities here. The relevant provisions of the Act were implemented with effect from 14 June 2023 and 7 March 2024. There are a few minor provisions yet to be implemented (probably with effect from 19 May 2025). The law on this topic is touched on in Guidance Note: Charity Property Transactions which can be seen here.
Miscellaneous other changes to charity law here. These changes were implemented with effect from 14 June 2023 and 7 March 2024.
If you might be affected by any of these recent or forthcoming changes to charity law, it is recommended that you read the relevant information and take professional legal advice as necessary before making any decisions.
The contents of this Newsletter are for reference purposes only and do not constitute legal advice. Independent legal advice should be sought in relation to any specific legal matter.