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Charities Act 2006

The Charities Act 2006 was enacted in November 2006. On this page you can find articles, books and online resources providing guidance, briefings and information on the Act itself.

What's on this page?

  • Legislation
  • Online articles
  • Useful links
  • Articles and books in the Library collection

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Charities Act 2006 
The full text of the Act with accompanying explanatory notes.

The Charities Act 2011 subsequently came into effect on 14 March 2012, and has replaced most of the Charities Acts 1992, 1993 and 2006.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Charity changes

The article focuses on the impact of the Charities Act 2006 in the UK, which among other things increases the audit thresholds for English and Welsh charities to roughly £500,000 income.

Britain's new rules

A summary of how the Charities Act 2006 is likely to affect British nonprofit organizations; the onus is now on charities to prove they benefit the public before being granted charitable status.

Useful links

Government response to recommendations on the legal framework for charities (September 2013)
The government's response to the reports listed below from the Public Administration Select Committee (PASC) and Lord Hodgson. After listening to feedback the government accepted many, but not all of the recommended changes. There are also a number of changes that were recommended for others to consider, such as the Charity Commission or charities themselves.

Public Administration Committee - Third Report (2013)
The role of the Charity Commission and public benefit: post-legislative scrutiny of the Charities Act 2006. The report concluded that while the Act was broadly welcomed by the charitable sector, it was critically flawed on the issue of public benefit. It called for Parliament to set the criteria for charitable status rather than delegating such decisions to the Charity Commission and the courts.

The Charities Act 2006
Guidance from the Charity Commission on changes made by the Act, including links to further information for non-legal practitioners.

Consultation outcome: Charities Act 2006 review
The responses gathered by the Cabinet Office to Lord Hodgson's Charities Act 2006 Review and other associated documents are available to view here.

Trusted and Independent: Giving charity back to charities: Review of the Charities Act 2006
A July 2012 report by Lord Hodgson, who was appointed by the government in 2011 to conduct a review of the Charities Act 2006, to investigate whether it was fit for purpose.

Charities Bill
Archived record of the progress of the Charities Bill through Parliament from November 2005 until it received Royal Assent on 8 November 2006.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports through our document supply service.

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