Charities Act 2011

Summary

Consolidates UK charity law, setting out the legal framework for registration, governance and regulation of charities by the Charity Commission. Defines charitable purposes (s.3) including the promotion of human rights, community development and education. HMRC charitable tax reliefs flow from registration.

Relevance to the diaspora

Tamil diaspora organisations including TLTE can register as charities or Community Interest Companies to pursue advocacy, documentation, and welfare work with significant tax advantages; the Charity Commission's counter-terrorism guidance imposes due-diligence obligations on Tamil charities regarding grant recipients in Sri Lanka.

Key provisions

• s.1–4 — definition of charity and charitable purposes
• s.30 — requirement to register with Charity Commission
• s.178–180 — Charity Commission inquiries and intervention powers
• Regulatory guidance CC29 — counter-terrorism due diligence

Primary source

Related entries

• → Companies Act 2006 / Community Interest Company Regulations 2005 (UK)