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Burges Salmon LLP | European Union, United Kingdom | 1 Jun 2023
The end of tax exemptions for non-UK charities
Donations to charities and Community Amateur Sports Clubs (CASCs) in the UK are generally exempt from inheritance Tax (IHT) and reliefs for capital…
Miller Thomson LLP | Canada | 31 May 2023
Alberta’s revised Trustee Act: Implications for charities and non-profits
Alberta’s Trustee Act was recently overhauled and revised. Bill 12, which revised the original act, received Royal Assent on April 29, 2022 and came…
Browne Jacobson LLP | United Kingdom | 30 May 2023
Spring has sprung - update on the Charities Act coming into force
Many provisions of the Charities Act 2022 were announced to come into force in ‘spring 2023’. Last week the Department for Digital, Culture, Media…
Lakshmikumaran & Sridharan | India | 26 May 2023
Deemed application provision causes uncertainties for donation aggregators
Charitable entities set up for different charitable causes such as education, yoga, relief of poor, medical relief, advancement of any general public…
Miller Thomson LLP | Canada | 25 May 2023
Annual meeting essentials
The Ontario Not-for-Profit Corporations Act, 2010 (“ONCA”) came into force on October 19, 2021. Not-for-profit corporations incorporated in Ontario…
Shoosmiths LLP | United Kingdom | 25 May 2023
Charity land disposals: new law is coming into force
The Charities Act 2022 is being introduced in phases. From next week trustees will have greater flexibility over how they procure advice to ensure…
Russell McVeagh | New Zealand | 24 May 2023
Incorporated Societies Act replaced after more than a century
The Incorporated Societies Act 2022 (Act) was passed into law on 5 April 2022 and will come fully into force in October 2023, replacing the…
Gilbert + Tobin | Australia | 24 May 2023
Going off without a hitch: How to help ensure your fundraising appeal won’t fall afoul of regulators and donors
Running effective and compliant fundraising appeals is a crucial part of any charity or not-for-profit relying on donations from the public for…
Moores | Australia | 23 May 2023
New ACNC Reporting Requirements - Related Party Transactions
From 1 July 2023, all charities registered with the Australian Charities and Not-for-profits Commission (ACNC) will be required to report related…
Shepherd and Wedderburn LLP | United Kingdom | 19 May 2023
Actors’ Benevolent Fund: lessons to be learned from the trustee spat you couldn’t write the script for
With assets of over £30 million and a membership laden with Britain’s glittering national treasures of stage and screen, the Actors’ Benevolent Fund…
