Cracknell on charities
著者
書誌事項
Cracknell on charities
（Practitioner series）
FT Law & Tax, 1996
4th ed
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注記
Includes index
内容説明・目次
内容説明
This handy guide explains how to set up and register a charity and the regulatory framework within which charities operate. It also takes practitioners through the appointment, removal and disqualification of charity trustees and includes a full examination of trustees' powers and duties and the law as it affects charity fundraising.
The author looks in turn at public charitable collections, payroll deduction, gaming and lotteries, entertainments, and charity promotions. He also provides expert guidance on the taxation and other financial privileges afforded to charities, and explains how income and corporation tax, capital gains tax, inheritance tax, VAT and stamp duty apply to charities. This latest edition covers:
* The changes introduced by the Charities Acts 1992 and 1993
* The Control of Fundraising Regulations 1995
* The latest provisions relating to charity accounts
* The wider investment powers given to charities
* The consultation exercise relating to Public Charitable Collections
* The implication of the National Lottery Act 1993 and the Deregulation and Contracting Out Act 1994
目次
- Meaning of "charity"
- creation of charities
- recreational charities
- registration
- central commissioners
- charity trustees
- powers and duties of charity trustees
- breaches of trust
- amendment of charitable trusts
- charity proceedings
- fund-raising
- financial priveleges
- appendices.
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