Resources

Report
Urban Institute Center on NonProfits and Philanthropy, Urban Institute-Brookings Tax Policy Centre
As rising budgetary pressures force policymakers to find ways to reduce spending and increase tax revenue, a new attention has been given to proposals that reduce or eliminate the income...
Report
Stanford University
The purpose of this brief was to find out whether the Great Recession (2008) has led to a scale back in generosity. Have Americans drawn inward and become self-interested in...
Office of the Scotish Charity Regulator
Organisation
The Office of the Scottish Charity Regulator (OSCR) is the independent regulator and registrar of Scottish charities.
Charity Commission for Northern Ireland
Organisation
Charity Commission for Northern Ireland is the charity regulator in the country.
Charity Tax Group
Organisation
Charity Tax Group (CTG) campaigns on behalf of charities to seek changes in tax legislation and administration.
Resource

Like the Charity Commission for England and Wales, the Office of the Scottish Charity Regulator (OSCR) is a non-ministerial government department set up to provide a one-door regulatory office which encompasses the functions of registration, monitoring, supervision, investigation, support and...

Resource

In Northern Ireland, as in other countries in the UK, the growing role of charities in public service delivery and the substantial social role played by very large, international charities has led to calls for improved legislation in a country where there is no registration regime for charities...

Resource

A charitable trust can be set up by the simple expedient of making a gift or a legacy that the recipient takes 'on trust', to administer for an officially recognised 'public benefit' purpose.  Charities set up in England and Wales must have purposes which are all exclusively charitable, as...

Resource

The word 'charity' does not describe an entity, but describes the status of an entity which is set up to meet certain defined eleemosynary objectives, and which having a public dimension falls to be regulated under the law and thereby attains certain exemptions from direct taxation. Such an...

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At present, charities are the sole recognised non-profit organisation unrestricted to specific activity (there are separate special exemptions for community organisations and certain sporting bodies).  Charities in Ireland must fall under four main 'heads' of charitable purpose which the Office...

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