Charities

This page highlights some of the current parliamentary material available on charities. This includes select committee reports, briefing papers on current legislation and other subjects produced by the parliamentary research services, and the latest Early Day Motions put down by MPs.

Standard Notes

DateDescription
20.02.2013'Chuggers': face-to-face charity fundraising
'Chuggers' (charity muggers) is a term sometimes used to describe those involved in face-to-face fundraising where people are asked to sign direct debits to charity, often on the street. Charities and other organisations which use this method of fundraising do not use the term 'chuggers' and instead refer to 'face-to-face' or 'F2F' fundraising.
04.01.2013Funding for charities and other voluntary organisations
This standard note looks at some of the funding routes available to charities and other voluntary organisations.
19.12.2012Gift Aid scheme for small donations
In the 2012 Budget the Government announced proposals to introduce a new scheme to allow charities to claim additional payments on small donations - equivalent to the way they may claim tax relief on donations made under Gift Aid. Legislation to introduce the scheme was published on 21 June. This note gives some background to the proposed scheme.
20.11.2012Trusts (Capital and Income) Bill [HL] Committee stage report
This is a report on the House of Commons Committee Stage of the Trusts (Capital and Income) Bill [HL] (the Bill). It complements Research Paper 12/65 prepared for the Commons Second Reading.
08.11.2012Religious charities
General principles have been developed by case law, over many years, as to what constitutes the 'advancement of religion' for charitable purposes. Since the enactment of the Charities Act 2006, charities for the advancement of religion, like all other charities, must demonstrate that they are for the public benefit.

Research Papers

DateDescription
20.11.2012Small Charitable Donations Bill : Committee Stage Report
The Small Charitable Donations Bill introduces the Gift Aid Small Donations Scheme (GASDS).
02.11.2012Trusts (Capital and Income) Bill [HL]
The Trusts (Capital and Income) Bill [HL] is based substantially on a draft bill prepared by the Law Commission. It is following the special procedure which applies to Law Commission bills. The Bill deals with technical and complex matters relating to trust law where trustees have to distinguish between capital and income in their management of the trust property. It is supported by the Opposition and by professional groups.
14.08.2012Small Charitable Donations Bill
The Small Charitable Donations Bill introduces the Gift Aid Small Donations Scheme (GASDS) which was announced at Budget 2011.
15.03.2006The Charities Bill [HL]
12.04.2001Taxation of charities
A number of changes were introduced from April 2000 in charity taxation 'to encourage more individuals and businesses to give more, and to make the taxation system simpler for donors and charities to use' (Cm 4479 November 1999 p 90). These measures grew out of a consultation exercise on charity taxation launched at the time of the July 1997 Budget, followed by the Treasury's publication of Review of Charity Taxation: a consultation document in March 1999. This paper provides a summary of the tax reliefs charities now enjoy, and some background to the 1997 review.

Early Day Motions

DateDescription
16.01.2012KELLOGGS AND FOODBANK
That this House congratulates Kelloggs for its support of foodbanks around the UK; notes that in 2011, Kelloggs supported foodbanks across the UK with 25 tonnes of food, equating to ...
10.01.2012UNIQUE KIDS
That this House notes that Unique Kids was established as a charity in 2009; further notes that it provides play and social activities for children with disabilities through an after ...
12.12.2011INDEPENDENT COMMISSION FOR THE LOCATION OF VICTIMS' REMAINS
That this House recognises the work of the Independent Commission for the Location of Victims' Remains (ICLVR) and the closure it brings to many families whose relatives have been recovered; ...
09.11.2011BRIGHTON-BASED CHARITY RHYTHMIX AND THE X FACTOR
That this House notes that Rhythmix is the name of a small Brighton-based charity providing music-making opportunities to vulnerable youngsters; welcomes the decision by the entertainment ...
02.11.2011COMPANIONSHIP AT CHRISTMAS
That this House commends the remarkable work of the Companionship at Christmas campaign, run by the charity Abbeyfield, which aims to improve the quality of life for older people by ...

Lords Library Notes

DateDescription
26.11.2010Debate on 2nd December 2010: philanthropy. LLN 2010/029
Debate on 2nd December 2010: philanthropy. House of Lords Library Note 2010/029
01.10.2010Debate on 5 October 2010: The charitable sector and civil society. LLN 2010/020
Debate on 5 October 2010: The charitable sector and civil society. House of Lords Library Note 2010/020

Glossary

  • Research Papers (RP) - briefings produced by the House of Commons Library on Bills, topical issues and regular statistics
  • Standard Notes (SN) - shorter, topical briefings from the Commons Library
  • Early Day Motions (EDMs) - formal motions submitted by MPs in the House of Commons
  • POST Notes - short briefing notes produced by the Parliamentary Office of Science and Technology
  • Lords Library Notes (LLN) - an occasional series of papers compiled by the House of Lords Library