The new Act radically overhauls existing law, setting out a modern framework for charities and not-for-profit organisations. This new Blackstone's Guide provides the full text of the long-awaited Charities Act, together with an expert chapter by chapter commentary. The commentary logically follows the structure of the Act, and provides a careful analysis of its key changes, notably: the expansion of heads of charitable purpose; measures to facilitate charity merger; new support for charity trustees (eg, relief from liability for honest mistakes); and the introduction of a new independent Charity Appeal Tribunal. The Blackstone's Guide Series delivers concise and accessible books covering the latest legislative changes and amendments. Published soon after enactment, they offer timely and expert commentary on the meaning and effects of the legislation, plus a copy of the Act itself. The Guides are a cost-effective solution to key information needs and are the perfect companion for any practitioner needing to get up to speed with the latest changes.

Introduction 1. The Meaning of 'Charity' Definitions The Meaning of 'Charitable Purpose' 2. The Two-part Test for Charity Charitable Purposes Public Benefit 3. The Charity Commission Establishment of the Charity Commission The Commission's Objectives, General Functions, and Duties 4. Registration of Charities The Register of Charities Registration of Charities Duties of Trustees in Relation to Registration Interim Changes in the Threshold for Registration of Small Charities Changes in Exempt Charities Increased Regulation of Exempt Charities General Duty of the Principal Regulator in Relation to Exempt Charities Charity Commission Duty Excepted Charities 5. Commission Assistance and Supervision of Charities by Court and Commission General The Existing Powers of the Charity Commission Changes in the Charities Act 2006 6. The Charity Tribunal General Introduction of the Tribunal Section 2A Legal Aid Practice and Procedure Draft Tribunals, Courts and Enforcement Bill Costs Composition of the Tribunal Panels of the Tribunal Determination of the Appeal Exceptions to the Right to Apply or Appeal Determination of the Appeal Reviews Amendments References Appeal and References 7. Charitable Incorporated Organizations General Name and Status Conversion into a CIO The Charity Commission's Decision Conversion of Community Interest Companies Amalgamation of CIO with Another CIO Objects Clauses Transfer of CIO's Undertakings Further Provisions on a Winding Up Miscellaneous Draft Regulations Concerning CIOs 8. Charity Trustees General Trustees may Provide Services to a Charity Under Contract Conditions to be Met when Contracting with a Charity Trustees, Auditors, and Personal Liability for Breach of Trust Trustees' Indemnity Insurance 9. Fundraising for Charitable, Benevolent, or Philanthropic Institutions General Public Charitable Collections Other Charitable Appeals Public Collections Certificates Short-term Local Collections Applying for Public Collections Certificates Withdrawal or Variation of Certificates Applications for Permits to Conduct Collections in Public Places Determination of Applications and the Issue of Permits Amendments to the Existing Provisions 10. Transfer of Property and Mergers General Transfers Permanent Endowment Mergers Cy-pres 11. Implementation and Conclusion APPENDIX Appendix 1: Charities Act 2006 Appendix 2: The Charity Commission's Approach to Public Benefit Appendix 3: Charities Act 2006: Implementation Plan

Alison Maclennan , Barrister, Radcliffe Chambers (formerly 11 Old Square)