目次

•What is a charity? •Charitable companies and trusts, charitable incorporated organisations and other types of charity •The modern legal and regulatory framework for charities •The role and powers of the Charity Commission •A charity's members, including their rights and duties •Governance structures •Trustees’ duties and liabilities •The exercise of trustees’ powers •Trustees’ appointment and retirement, decision-making and other aspects of trustee governance •Income and endowment, reserves, acquiring and disposing of land and other aspects of asset-holding by charities •Investment, including "programme related investment" •Trading by charities •Taxation •Borrowing by charities •Reporting and accounting •Constitutional changes, mergers, incorporations and other forms of restructuring, including insolvency