The role of the Charity Commission and 'public benefit'.
The Public Administration Select Committee (PASC) published their further report "The role of the Charity Commission and “public benefit”: Post–legislative scrutiny of the Charities Act 2006: Charity Commission Response to the Committee's Third Report of Session 2013–14" on 18 December 2013.
The headline points in the report can be summarised as follows:
- The Commission are continuing to develop ways in which they can identify abuses of charitable status for the avoidance of tax;
- The Commission may, in the future, introduce charges for the registration of new charities and the submission of annual returns;
- The Commission do not agree with PASC's proposals that the compulsory registration threshold for charities should be raised to £25,000. This is due to a potential impact on the transparency of charities if a larger number were to be unregistered; and
- No statutory definition of public benefit is planned.
Key action point:
- You can view PASC's report here.