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Gilbert + Tobin | Australia | 28 Aug 2023
Deductible Gift Recipient Series: Charitable Services Institution
A charitable services institution (CSI) is a lesser known category of deductible gift recipient (DGR) and a useful option to consider for…
Womble Bond Dickinson (UK) LLP | United Kingdom | 27 Jun 2023
Charities Act 2022 - what are the latest changes?
Following implementation of the first tranche of provisions of the Charities Act 2022 on 31 October 2022, the eagerly await…
Gilbert + Tobin | Australia | 21 Jun 2023
Web3 Series: Web3 and Charities 101
Advancements in the Web3 space are paving new ways for charities to deliver services, create operational efficiencies, engage their donor base and…
Burges Salmon LLP | United Kingdom | 15 Jun 2023
Ch Ch Ch Changes: Charity trustees gain new powers under the Charities Act 2022
The Charities Act 2022 became law on 24 February and yesterday a further tranche of reforms (including to the rules regarding permanent endowment and…
Penningtons Manches Cooper LLP | United Kingdom | 20 Apr 2023
An introduction to charity corporate foundations
The number of charity corporate foundations (CCFs) continues to grow, especially in light of the current cost-of-living crisis, providing an…
Lakshmikumaran & Sridharan | India | 19 Apr 2023
Navigating the exemption labyrinth - Pitfalls in the way of charitable institutes
Under the Income-tax Act, 1961 (‘IT Act’) educational and medical institutes have the option of availing the benefit of two exemption regimes, namely…
Keystone Law | United Kingdom | 4 Apr 2023
Charities Act 2022 reforms: what, when and why?
The Law Commission published a report in 2017 recommending some technical changes to charity law. The Charities Act 2022 seeks to implement those…
Lewis Silkin LLP | United Kingdom | 29 Mar 2023
ISC compliance when sponsor's size or charitable status changes
Changes to the size of a sponsor's business or their charitable status can trigger reporting requirements and alter the amount of immigration skills charge due for skilled worker or senior or specialist worker sponsorship. Not only can this cause compliance issues, but it also fundamentally impacts a sponsor's budget for immigration-related expenditure. Sponsors may wish to consider the best......
Lakshmikumaran & Sridharan | India | 15 Feb 2023
Taxation of unexempt income of Public Charitable Trusts
Income derived from Trust property has been exempt under Income-tax laws since the Act of 1886. Voluntary contributions received by Trusts also…
Zhong Lun Law Firm | China | 3 Jan 2023
深度透视：慈善信托模式及其发展
自2016年《中华人民共和国慈善法》（以下简称“《慈善法》”）施行及2021年国家鼓励慈善信托发展[1]以来，慈善信托作为…
