Testing times
The Charity Commission has clarified its position on public benefit with the publication of its assessment reports. Sudhir Singh looks at the implications and offers a practical guide to charities completing their annual reports
Three years after the Charities Act 2006 introduced a new public benefit test, we are now able to see how the Charity Commission is applying the law and the key principles it has established through consultations and a series of guidance publications. The results and emerging findings were published in the 12 public benefit assessments in July 2009 by the Charity Commission. Much of the press comment was directed rather narrowly at the debate about whether independent fee-paying public schools should continue to benefit from charitable status [1]. Comments made by the Commission have explained that these assessments were neither pilots nor a first round of tests, but further assistance for charities to help them understand the public benefit requirement. Indeed last December the Commission announced it was undertaking a further four assessments, this time with a particular focus on arts charities – also the topic of debate.
Author: Sudhir Singh
Sudhir Singh is the chairman of Baker Tilly’s Charities and Education Group. He has served on several technical working parties dealing with charity accounting and regulation and is governor of an independent girls’ school.
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