Pothecary Witham Weld Solicitors

We are a religious charity with substantial assets but our membership is gradually dwindling in numbers. We are currently in a position which allows us to make our presence known in the community and are concerned that in future we will have to demonstrate a public benefit. Is it likely that we will have to do this and what can a charity in our position do?

We are a service providing charity – we run a school - and gather that the rules under new SORP require us to set out our trustees report in a new way. How should we do this and will it help us to explain the real public benefit we provide in the course of our work?

We are a charity which manages and has close links with another charity. In order to ease the administrative burden we would like to merge the two charities.  In the past this has not been possible due to legal complexities; are there any provisions in the new Act that will allow us to do this?

As a charity, do we have to be concerned with the recent changes in company law?

Has the new charities legislation introduced any new measures in regard to trustees’ duties and in particular has it provided greater protection against trustee liability?

Our convent has a valuable collection of art which we have only valued in the accounts at an estimated original cost value, depreciated now to a nominal £1. Under the new SORP, it is understood that Heritage Assets have to be valued on a collection basis and that this can be avoided completely if a valuation is ‘impracticable’. What should we do?

CIOs have been heard about - what are they and what benefits do they offer?

We allow married couples to hold wedding receptions and anniversary parties in our church hall. We have been asked if the premises can be used by a couple for a reception after their civil partnership ceremony. Our religious ethos does not accept homosexual relationships. Can we refuse the booking? Do you have views on how to deal with the possible exclusion of some religious charities from local authority contracts, where their ethos on civil partnerships is inconsistent with anti discrimination laws?”

Is a UK registered charity permitted (legally) to have its HQ (if not its registered office) outside the UK, in another EU country, or even Switzerland? If so what are the implications (legal and financial)?

We are worried about some changes in the tax rules for charities which could result in a tax liability if we incur non-charitable expenditure. How can this be as I though charities were exempt from tax and what is non-charitable expenditure?

We are arranging a fundraising event over the Christmas period using a professional fundraiser. Are there any issues we need to worry about when using professional fundraisers?