Charities attract significant tax advantages and reliefs. But a significant element of private benefit will negate the public character of any fund or organisation so that it cannot be recognised as a charity. Historic presumptions of public benefit in relation to religion, education and relief of poverty have been abolished, which means that funds and organisations, plus those making wills or creating settlements, need to be aware of the new statutory requirement for public benefit.
During this webinar Richard Quenby will consider how the requirement influences whether, and if so how much, a charity (e.g. a school, or an advice centre) can charge for its services, or the level of service which it can provide before it becomes so ‘elite’ that it no longer truly serves the public. The tension between public benefit and ancillary private benefits (e.g. where an organisation set up to promote industry and commerce for the public benefit has additional aims to develop and provide support services and advice for the benefit of particular local businesses) will also be examined.
On completion of this course you will:
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