This chapter begins by briefly tracing the history of the legal function of support as it relates to charity before identifying and assessing the use of statutory authority to reinforce that function in a contemporary context.
Most obviously support is evident in the preferential tax concessions long provided by revenue authorities across the common law world but it is also apparent in the fiscal support available from other government bodies, such as those responsible for rates and customs and excise, from quasi-government bodies such as the National Lottery and from the government itself in terms of direct grant aid. In England & Wales, the role and statutory responsibilities of the Charity Commission make a distinctive contribution to the creation of an enabling environment for charities and the support role of this agency is examined in some detail. The chapter considers the rationale for government support: the benefits to government resulting from activities that spread the responsibility for public benefit provision, generate the involvement of volunteers, promote active and responsible citizenship etc.; and the need to encourage greater efficiency, facilitate proper governance and provide appropriate legal structures for charities.
The support provided by non-government organisations, particularly those such as the NCVO1 and CAF2 that have developed a co-ordination or umbrella role, has proved to be of crucial importance. Indeed it’s impractical to consider the support function as it relates to charity in isolation from the broader influences that are shaping the sector in general.
This chapter also examines the fiscal environment for public support of charitable activities: the law relating to fundraising and lotteries; the use of donor incentives, gift aid etc.; and the involvement of private finance and commerce. It concludes with an assessment of relevant aspects of the recent charity law reform process in England & Wales and of the implications arising for the future of the support function and related social policy matters.
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© 2008 Springer Science+Business Media B.V
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(2008). Legal Functions: Support. In: O’Halloran, K., McGregor-Lowndes, M., Simon, K.W. (eds) Charity Law & Social Policy. Library of Public Policy and Public Administration, vol 10. Springer, Dordrecht. https://doi.org/10.1007/978-1-4020-8414-0_7
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DOI: https://doi.org/10.1007/978-1-4020-8414-0_7
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