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» Requirements for trusts and charitable trust boards

A charitable organisation may operate as a trust under a trust deed, in which case it is governed by the Trustee Act 1956 and the common law. A charitable trust may also become a charitable trust board by incorporating under the Charitable Trusts Act 1957, in which case it is governed both by that Act and the laws that apply to trusts generally. A charitable society with members may also become a charitable trust board by incorporating under the Charitable Trusts Act.

Answer the following questions to find out if your organisation meets or could meet the requirements for a trust or charitable trust board. If you answer any of the questions with “No” or “Unsure”, make it a priority to find out the relevant information as soon as possible.

Yes Unsure
/No
If your organisation is a trust, does the trust deed have:

  • certainty of intention?
  • certainty of subject matter?
  • certainty of object?
  • clearly identified property held on trust?

Learn more: Trusts and charitable trust boards
Was the trust deed executed in proper form?Learn more: Trusts and charitable trust boards
If your organisation is a charitable trust board does it:

  • have a purpose that is charitable?
  • act exclusively or mainly for charitable purposes?

Learn more: Trusts and charitable trust boards
Has your charitable trust board registered under the Charitable Trusts Act?Learn more: Trusts and charitable trust boards
Does your charitable trust board have at least:

  • two trustees, if a trust?
  • five members, if a society?

Learn more: Trusts and charitable trust boards
Do you know who in your organisation has authority to enter into contracts?Learn more: Contracts
Has your organisation registered with the Charities Commission?Learn more: Trusts and charitable trust boards, Taxation, Charities Commission
Is your organisation meeting its tax-related obligations?Learn more: Trusts and charitable trust boards, Taxation, Charities Commission

Remember to print this checklist out once you've completed it.

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