Changes to the Charities Act 2006

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The public confidence objective as it suggests is designed to promote the confidence of the public for the charity. The public benefit objective is to promote the notion that there must be a public benefit for the charity to be recognized. The compliance objective is to ensure that trustees of the charity are aware of their legal obligations in the exercise of the control of the charity and administration of funds. The charitable resources objective is designed to promote effective use of charitable resources and the accountability objective makes the charities accountable to the donors.The duties of the commission are primarily to establish whether the institution can be classed as charitable and to investigate any reports of misconduct of the charity and give advice to the charity when required.Some of the above lists of recognizable charitable causes are obviously for the benefit of the public and therefore you would expect them to satisfy the public benefit test. Others are less obvious and have been further defined within the Act. In relation to the advancement of religion, the Act defines religion as including a belief in more than one god as well as no belief in a god2. For a charity to be recognized for the advancement of health this can include prevention of illness as well as relief of sickness, disease, or human suffering3.Citizenship or community development can include regeneration of areas of a community as well as promoting civic responsibility and the recruiting of volunteers to carry out work in the community to improve the general condition of the area4.If the charity is related to sport the sport involved must include physical exertion and skill5. Subsection (j) can include the provision of accommodation or care to those who are in need as described above.For recreational activities to be recognized as charitable two basic conditionsare required.