Charity trustees meaning

Charitable Incorporated Organisation (CIO) If you are setting up a charity, one current option is the Charitable Incorporated Organisation (CIO). To prevent delays in assessing your application, the Charity Commission advises adopting its model constitution. Nevertheless, there are various alternative approaches to completing the document, and these should be weighed carefully before proceeding in line with current guidance and requirements...

When establishing a charity, there are numerous matters to settle that will apply not only to its formation but also to its future running and development. Accordingly, the practitioner must guide the client through a series of steps and questions to obtain a complete and accurate picture. Charity objects Have the charity’s promoters clearly defined its object(s)? Do the objects qualify as ‘exclusively charitable according to the law of England and Wales’? Name If registration is anticipated, have the promoters ensured the proposed name is acceptable to the Charity Commission? Benefit locus Will the benefits be limited to individuals linked to a specific locality or area? Finance Will funding derive from: a gift or endowment from an individual benefactor or a group of benefactors? ad hoc or regular donations or subscriptions from members of the general public? grant(s) from public or charitable sources? ...

Prior to and throughout the purchase and sale of land, trustees must reflect on several issues requiring attention...

See Q&A: Where the constitution of a charity says ‘trustees can be reappointed but will not normally serve for more than three consecutive terms of office’. What does ‘normally’ mean in this context? The term ‘normally’ signals latitude or judgement, rather than a fixed rule...

Refer to the Q&A: Which options are open to an individual who aims to pass their residuary estate, in a tax‑efficient manner, on trust for a spouse for life, followed by a flexible charitable benefit with the trustees choosing the charitable recipients? Would the estate qualify for the residence nil rate band? Charitable Will trusts Practice Note: Will drafting—gifts to charities, particularly the section entitled ‘Charitable Will trusts’, explores ways in which a person may place assets on trust for charity. Although charitable trusts are, in principle, treated as relevant property for IHT, legislation intervenes to exempt property held solely for charitable purposes, whether for a limited period or otherwise...

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Variation of Will or intestacy after death—Q&As An instrument of variation can be used to alter how a deceased person’s estate is distributed under a Will or on intestacy. It is commonly executed by deed. To secure effectiveness—typically to obtain favourable inheritance tax (IHT) and capital gains tax (CGT) treatment under section 142 of the Inheritance Tax Act 1984 (IHTA 1984) and section 62(6) of the Taxation of Chargeable Gains Act 1992 (TCGA 1992)—certain formalities must be met. These include that the deed is in writing, contains the requisite statement applying the statutory provisions, is not made for any extraneous consideration, and is signed by all relevant parties, including the deceased’s personal representatives (PRs) where additional tax would otherwise arise. For guidance on deeds of variation, see Practice Note: Variation of Will or intestacy after death. See also Practice Note: Post-death rearrangements. Compliance with these requirements will usually deliver the intended IHT and CGT position. The formalities for execution of variation should be followed accordingly. Precedent deed of variation...

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Overall Purpose The first issue is to define the overarching purpose and vision for the charity from the outset. Will it operate as a service-delivering body or concentrate on grant-giving? Does it address a particular local concern or a nationwide cause? Is the ambition long-term or tied to a specific event? Charitable Objects Under UK law, a charity must: have charitable purpose(s) set out in the governing document, and meet the public benefit requirement The Charity Commission provides precedent clauses. Careful consideration should be given to whether benefit is restricted at all. Legal form of the charity The legal form of the charity will need consideration. The available options include: Charitable trust Charitable company incorporated by guarantee Charitable incorporated organisation (CIO) Unincorporated association Other structures Charity created under a Will or inter vivos trust A charitable trust can be simpler, yet may not be suitable where, for...

FORTHCOMING CHANGE: Potential changes to Wills Act 1837 On 16 May 2025, the Law Commission’s review of Wills published its final report, formally setting out its conclusions, with Volume II containing a draft Bill intended to supersede the Wills Act 1837. For details of these proposals, including the published draft legislation, consult Practice Note: Hot topic—modernising Wills and Modernising wills: Final Report Volume II: draft Bill for a new Wills Act. STOP PRESS: Ending the non-dom regime and moving to a residence-based IHT regime. The Finance Act 2025 (FA 2025), which obtained Royal Assent on 20 March 2025, enacts legislation for the removal of the remittance basis of taxation and substitutes a residence-based system commencing on 6 April 2025. It also displaces domicile as the principal determinant of inheritance tax (IHT) liability for individuals. Further measures cover revisions to the rules for excluded property status, the removal of protected settlements status for offshore trusts, and alterations to overseas workday relief as applicable. For more on these reforms, see...

This memorandum, dated [ insert date ], records the appointment of [ a ] new trustee [ s ] to [ insert exact name of charity ], registered charity number [ insert number ] (‘the Charity’), constituted [ in a declaration of trust OR [ if not by declaration insert details of formation ] ] dated [ insert relevant date ]. A resolution passed at a properly constituted trustees’ meeting on [ insert date of meeting ] at [ insert address of meeting place ] authorised this decision. It is declared that those in Column 1 were discharged as trustee [ s ], those in Column 2 were appointed as [ a ] new trustee [ s ], and those in Column 3 remain as trustee [ s ] of the Charity. Column 1: Person[s] discharged as trustee[s] Column 2: Person[s] appointed as new trustee[s] Column 3: Person[s] continuing as trustee[s] For each entry: Name; Address; [ Reason for discharge ];...

[ HEADED NOTEPAPER ] [ NAME and ADDRESS OF CHARITY ] [ DATE ] [ ADDRESS OF CHARITY ] [ By email ] Dear [ NAME OF APPOINTEE ] Your appointment as trustee of [ INSERT CHARITY NAME ] This is to confirm your appointment as a trustee [ and director ] of [ FULL NAME OF CHARITY INCLUDING WORKING NAME/ACRONYM ], a [ registered charity in England and Wales ([ CHARITY REGISTRATION NUMBER ]) ] [ and ] [ a company, registered under number [ NUMBER ] ]. Warm congratulations; my fellow trustees and I are keen to work with you. [ You will be appointed as a charity trustee [ and director ] with effect from [ DATE ], subject to the satisfactory completion of background and eligibility checks, and on receipt of all required documents enclosed with this letter: [ INSERT RELEVANT DOCUMENTS ]. OR You have been appointed as a charity trustee [...

An unincorporated charity lacks its own separate legal personality and, in practical and legal terms, does not exist as a distinct body that can enter contracts or own property. Consequently, any property is held and any legal dealings are undertaken solely through, and in the names of, its trustees. Under section 117 of the Charities Act 2011 (CA 2011), ‘charity trustees’ are those who exercise overall control and manage the charity’s administration. Trustees of a charity ought to be recorded with the Charities Commission; however, this does not invariably happen, particularly in the case of smaller charities operating with a rotating board. The identity of the trustees will ordinarily be established by reference to the charity’s charitable articles...

The matter may not be as simple as obtaining some external quotes. Your starting point ought to be the charity’s constitution; check it first. If that document prohibits paying charity trustees under its terms, remunerating a trustee to undertake the restoration work may not be permitted at all...