This guide explores the typical legal structures that are used in the social enterprise sector, the core advantages and disadvantages, and the key issues for consideration.
This is a short guide to the legal structures most commonly associated with charities and social enterprise.
This resource shares a quick overview of different legal structures to consider when you are starting up a social enterprise, charity, or another type of project whose purpose is social or environmental impact.
This guide introduces the different structures available to a social enterprise and includes a table which summarises the key points of each.
This guide aims to help you from the initial contact with your community, to the moment you cut the ribbon.
Use this page to understand what social enterprises are and their associated legal structures.
Social Enterprise NI have designed this fact sheet to take your organisation through the main governance issues and Social Enterprise legal structures and how to ensure you have good governance and the proper legal status for your organisation.
The Charity Commission oversees charities in England and Wales and manages the official register of charities. It operates as an independent, non-ministerial department of government and reports directly to Parliament. In its role as registrar, the Commission ensures the register is accurate and up to date.
Decide whether to set up a charitable incorporated organisation (CIO), a charitable company or an unincorporated association or trust.
This guide explains what the law in England and Wales dictates a charity is.
This guide explains the 6 steps required to set up a charity.
Charity trustees are required to take the Charity Commission’s public benefit guidance into account when undertaking activities where it applies.
Learn how charities can reduce their tax liabilities and when it may be appropriate to establish a subsidiary trading company.
Learn when and how charities can engage in trading to raise funds and how to apply income on trading profits.
Get to know the regulations and potential risks involved in using charity funds to pay a trustee, or someone or an organisation linked to a trustee.
The Scottish Charity Regulator is the independent body responsible for regulating and registering over 25,000 charities in Scotland. These include community organisations, faith-based charities, schools, universities, grant-making bodies, and major care providers.
This guidance is intended for anyone thinking about establishing a charity, especially those interested in becoming a SCIO, as well as existing charities considering converting to this legal form.
This guide explores the main ways a charity can engage in trading and outlines what trustees must consider in relation to the charity test and their duties under the Charities and Trustee Investment (Scotland) Act 2005.
To determine whether an organisation provides public benefit—or, for applicants, intends to do so—we consider what it does or plans to do to advance its charitable purposes.
The Office of the Scottish Charity Regulator (OSCR) was created under the Charities and Trustee Investment (Scotland) Act 2005. This legislation defines OSCR’s powers and assigns it five core functions.
This guidance explains when charities from England and Wales must register with OSCR, how OSCR and the Charity Commission for England and Wales work together to regulate cross-border charities and more.
A frequent issue raised in conversations about charity governance in Scotland is whether trustees are allowed to receive payment for their work. It is important to be clear on the rules and requirements surrounding trustee remuneration.
As the independent regulator of charities in Northern Ireland, the Commission oversees the work of charities operating there. Its role is to ensure organisations comply with their legal obligations and to support trustees in addressing issues when problems arise.
Before establishing a charity, it is worth considering whether this is the most suitable way to achieve your goals. The Commission’s 'Starting a new charity' guide highlights key factors to think about before making a decision.
The Running your charity series offers practical guidance for new and experienced trustees, along with professionals who assist and support charities.
This guide explains what the public benefit requirement is what it means for charities.
This guide explains how to properly make payments to trustees as a charity.