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What are the latest changes to the Charities Act?

| Niall Kingsley | 8 March 2024

The latest changes to the Charities Act have come into effect; the last of four tranches of provisions from the Charities Act 2022, which amended the 2011 Act.

But just what are these changes?

Governing documents

There is now a new statutory power that trusts and unincorporated associations can use to make changes to their governing document. Similar to charitable companies and Charitable Incorporated Organisations (CIO), charities will need to have the Charity Commission’s authority to make ‘regulated alterations’.

There will be changes to the way that unincorporated charities must pass trustee and member resolutions when using the new power, and the Commission will also now apply the same legal test when deciding whether to give authority to charitable companies, CIOs, and unincorporated charities changing their charitable purposes.

What’s more, the Commission will now have the power to give public notice, or to direct a charity to give notice, of regulated alterations to a governing document.

Charity land

The March 2024 provisions will also bring about changes to the selling, leasing or otherwise disposing of charity land - changes which were due to come into force in June 2023 but didn’t.

There will be provisions relating to disposals and the taking out of mortgages by liquidators, provisional liquidators, receivers, mortgagees or administrators. There will also be changes about what must be included in statements and certificates for both disposals and mortgages.

Charity mergers

When it comes to mergers of charities, there can often be confusion around gifts and whether these go to the original charity or the charity they have merged with.

Under the new changes, there will be rules for certain mergers that mean most gifts can take effect as gifts to the charity they have merged with. Additionally, the current statutory process for certain unincorporated charity mergers will be repealed.


The new changes to the Act will also give the Charity Commission greater control over charity trustees. They will now be able to authorise a trustee to receive or retain payment for work completed for the charity, in situations where it would be inequitable for a trustee not to be paid.

The commission will also now be able to confirm defective - or potentially defective - trustee appointments.

You can read about the changes in greater detail here.

If you’re looking for charity accounting advice, then get in touch with our expert team who will be happy to help.


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