ࡱ> 5@ q]bjbj22 yXXNyLLLdH$777P48d8Te288"999999 Rf A99AA 99DDDAT99DAD0D7D`X98 pQ7B<l50e(0OCXOxXX0OD9`;DV=\>909 <9 $@2C(@2 Charity Regulation Corporate Structure Irish Charities Tax Reform Group 14th Annual Conference Wednesday 9 November 2005 Patricia T Rickard-Clarke Charity Regulation Corporate Structure Introduction: The Department of Community Rural and Gaeltacht Affairs noting that the Commission had identified the law of trusts including charitable trusts for examination in its Second Programme 2000-2007 requested the Commission in 2004 to look at the Chapter 8 (Governance) of the Consultation Paper Establishing a Modern Statutory Framework for Charities and to make proposals in relation to charitable trust Law. The Commission published its Consultation Paper Charitable Trust Law: General Proposals (LRC CP 36 2005) in February this year, containing provisional proposals on the duties of charitable trustees. The Commissions February Consultation Paper pointed out that charities currently operate under various different legal structures, including trusts and companies limited by guarantee, and that each of these structures has a separate body of regulatory law governing its operation. The Commission noted that this creates obvious difficulties in any attempt to apply a single set of rules on the duties of charitable trustees across all of the different legal structures. The general issue of legal structures for charities was not covered in the Commissions Consultation Paper (as the request from the Department of Community Rural and Gaeltacht Affairs was limited to charitable trusts) but the Commission noted that it may form the basis of further review by the Commission in the future. Before proceeding to completing its Report on Charitable Trusts, the Commission decided that it was necessary to examine the issue of an appropriate legal structure separately. Work on a Consultation Paper specifically dealing with the legal structure for charities commenced in July 2005 and the Commission propose to publish a Consultation Paper, Legal Structures for Charities, by the end of this year. Since the Commission is not yet at the stage where it has reached final conclusions I propose to speak about in effect work in progress and highlight a number issues that I made last year. A New Legal Structure: The core issue in Chapter 8 on Governance is the type of legal structure that should be used. The traditional legal structures used by charities are the charitable trust, an unincorporated association or a company usually the company limited by guarantee. Charitable trusts are subject to general trust law, charitable companies are subject to company law and unincorporated associations are subject to general contract law as well as to the law in respect of charities. Each of these structures has its own advantages and disadvantages but it is widely accepted that none of these legal vehicles is ideally suited to facilitate the activities of modern charities. Many charities decide to incorporate for the purposes of obtaining limited liability for their trustees, to facilitate contractual relations with third parties or sometimes for the purpose of obtaining grants which are only available if the charity is incorporated. Incorporation as a company brings with it the full burden of administrative and regulatory requirements appropriate to commercial companies. In other words the charity does not really fit into this environment but is forced into it by default because of the lack of any other suitable regime. It is for this reason that a number of jurisdictions; in particular England and Scotland, began considering the need for a special legal vehicle to facilitate charities which would provide the advantages of incorporation but at the same time would recognise that charities have different goals and aims than a commercial organisation. Under the existing provisions, a charity incorporated as a company is subject to company law regulation. Having a separate legal vehicle would also provide an ideal opportunity for streamlining the regulation of charities so that all charities regardless of their legal status would be subject to the same form of regulation. England and Wales: In England, the Department for Trade and Industrys Company Law Review, as part of its proposals for the reform of company law, put forward proposals for a new corporate structure for charities. In its response the Charity Law Association, in welcoming the proposals, summed up the position by stating that: What is missing at present, as the research has shown, is a form of incorporated charity with limited liability for its trustees which is simple and inexpensive to administer and subject to the supervisory jurisdiction only of the Charity Commission and the court. This statement applies with equal force to the current position prevailing in Ireland. The proposal for a Charitable Incorporated Organisation (CIO) was subsequently developed by an advisory group set up by the Charity Commission. The report recommended the establishment of a CIO. The advisory groups report was followed by a comprehensive review, by the Prime Ministers Strategy Unit, of the legal and regulatory framework governing charities and other not-for-profit organisations with recommendations published in Private Action, Public Benefit in September 2002. The Government published its response to the Strategy Units proposals in Charities and Not-for-Profit: A Modern Legal Framework and amongst the recommendations accepted was the recommendation in relation to the creation of a separate legal form of charities. The Charities Bill 2004 was introduced into the House of Lords on 20 December 2004 and gave effect to many of the proposals made by the Company Law Review Group. Private Action Public Benefit stated that there are no corporate forms designed to meet the specific needs of charities. This creates a number of difficulties: Charitable companies face a burden of dual registration, regulation and reporting between the Charity Commission and Companies House. The company corporate governance regime is not tailored to fit the trustee governance structure. The role for members of a [company limited by guarantee] is based on the underlying assumption of a financial interest in the company, which is not the case for charities. Anyone who is a board member of a charitable company is both a company director and a charity trustee. It is unclear exactly how the duties imposed on directors by company law overlap with the duties imposed on trustees by charity law and, where there is a conflict, which takes precedence. The [company limited by guarantee] is unwieldy for charities in which directors are the same people as the members since they have to make some decisions in one capacity and other decisions in the other capacity. The recommendation of the Report was that a new legal form designed specifically for charities, the Charitable Incorporated Organisation (CIO), be introduced, which will only be available to charitable organisations. Clause 34 and Schedule 7 makes provision for a CIO. Its purpose is to avoid the need for charities which wish to benefit from incorporation to register as companies and be liable to dual regulation by Companies House as well as the Charity Commission. The Bill contains provisions dealing with: the nature and constitution of the CIO; A CIO shall be a body corporate, shall have a constitution, shall have a principal office, shall have one or more members who may be either not liable to contribute to the assets of a CIO if it is wound up or is liable to do so up to a maximum amount. A CIO constitution shall state its name, its purpose, the address of principle, whether or not its members are liable to contribute on a winding up. The constitution shall also make provision about who is eligible for membership, how a person becomes a member, the appointment of one or more persons who are to be charity trustees and about any conditions of eligibility for appointment and the constitution should also contain directions about the application of property of a CIO on dissolution. The constitution of a CIO shall be in the form specified in regulations made by the Charity Commission, or as near to that form as the circumstances admit. its registration as a charity; Any one or more persons may apply to the Charity Commission for a CIO to be constituted and for its registration as a charity. The Commission may refuse an application if it is not satisfied that the CIO would be a charity at the time it would be registered or the CIOs proposed constitution does not comply with one or more of the statutory requirements of a CIO or any regulation made under the legislation. the conversion of a charitable company or registered industrial and provident society into a CIO; The draft legislation provides that both a charitable company (is defined as a company which is a charity) and an Industrial and Provident Society (except for a company or society which has a share capital not fully paid up, or which is an exempt charity) can be converted into a CIO subject to certain conditions which include the notification to the appropriate registrar (registrar of companies or the Financial Services Authority) and the passing of a special resolution. the amalgamation of CIOs, the transfer of a CIO's property, rights and liabilities to another CIO; Any two or more CIOs may apply to the Charity Commission to be amalgamated, and for the incorporation and registration as a charity of a new CIO as their successor. Again the appropriate resolutions must be passed and filed. A CIO may resolve that all its property, rights and liabilities be transferred should be transferred to another CIO specified in the appropriate resolution and subject to the approval of the Charity Commission. the Secretary of State may make regulations about the winding up, insolvency, dissolution, and revival and restoration to the register following dissolution, of CIOs. There are further provisions: that a CIO may do anything which is calculated to further its purposes and gives the CIO's charity trustees the responsibility of managing its affairs; concerning the validity of acts done by the CIO and provide that, in general but with some limitations, the validity of those acts may not be called into question on the ground that the CIO lacked constitutional capacity; that require members of a CIO and CIO charity trustees, subject to regulations made by the Secretary of State, to act in the way most likely to further the purposes of the CIO and, in the case of trustees, to exercise reasonable care and skill; that prevent CIO charity trustees from benefiting personally in certain circumstances from arrangements or transactions entered into by the CIO; that allows a CIO to amend its constitution and specifies the circumstances in which it may do so. The CIO must send the Charity Commission a copy of the amendment and the Commission may refuse to register it in certain circumstances. The Charities Bill 2004 has now finished Report stage in the House of Lords. The final stage in the Lords - Third Reading - is provisionally scheduled for today 9 November 2005. The Bill will then begin its Commons stages. Scotland: As in England and Wales there were a number of reviews of charity law in Scotland culminating in the Scottish Charity Law Review Commissions Report (the Mc Fadden Report) in 2001. This report recommended, inter alia, the introduction of a new form of incorporation for charities called Charitable Incorporated Organisations (CIOs). The report recommended that the CIO should be optional for charities and that existing charities incorporated under other regimes should have the option to convert to the new structure. Following a consultation process, the Charities and Trustee Investment (Scotland) Act 2005 was enacted on 14 July 2005. The 2005 Act contains provisions for Scottish Charitable Incorporated Organisations (SCIOs). The SCIOs are an optional new structure and will be regulated by the Office of the Scottish Charity Regulator (OSCR). The main provisions regarding SCIOs are as follows: a SCIO must be a corporate body with a constitution with more than one member; the members of a SCIO will have no liability to contribute to the assets if it is wound up; the SCIO must apply for registration to the Charity Register; a charity that is a company or an industrial and provident (or friendly) society may apply for conversion to a SCIO; the OSCR will consider the application for conversion and may only allow conversion if the charity when converted can continue to meet the charity test; a number of SCIOs can amalgamate with the consent of the OSCR; a third party dealing with a SCIO is entitled to assume that the SCIO has sufficient powers under its constitution to act in the way it is attempting or proposing to act. the Scottish Ministers may make regulations setting out further provisions on SCIOs. Northern Ireland: In Northern Ireland, the Charities Branch Voluntary & Community Unit of the Department for Social Development has recently published a Consultation on the Review of Charities Administration and Legislation in Northern Ireland in 2005. The Department proposes to set up a new type of organisation, equivalent to the Charitable Incorporated Organisation to be introduced in England and Wales. This would be similar in some ways to a limited company but would not need to be formally constituted as such, and would have the following characteristics:- it would have legal personality; it would protect trustees from personal liability for the charity's debts; it would avoid the disadvantage of dual regulation under both company and charity law; it would have to be established for charitable purposes; it would be able to change its purposes as long as the new purposes remained charitable and the Northern Ireland Charity Commission consented to the change; it would have to apply its income only for charitable purposes; on winding up, all its assets would have to be applied for appropriate alternative charitable purposes; it would have to be registered by the Northern Ireland Charity Commission in the register of charities before it could become a CIO; it would be regulated by the Northern Ireland Charity Commission; an existing charitable company could convert easily to CIO form, without having to make any change to its purposes. Ireland: The Law Society, in its report, having examined the English proposals for a special charitable incorporated organisation (CIO), recommended that the proposals of the DTI be considered, notably: that a new form of incorporation called Charitable Incorporated Organisation should be made available to Irish charities; that the Charitable Incorporated Organisation be restricted to charities; and that the Charitable Incorporated Organisation should be optional for charities and not mandatory. The Company Law Review Group (CLRG) in its reportrecommended that there would be a new legal vehicle for bodies wishing to maintain clearly identified objects they would become known as designated activity companies (DACs). The detailed proposals in relation to DACs are not yet know and the CLRGs work is ongoing. However, that groups main focus is companies established and regulated under the Companies Acts. In 2003, the Department of Community, Rural and Gaeltacht Affairs in its consultation document on the modernisation of charity law stated that: there could now be a window of opportunity for the charities sector to liaise with the Department of Enterprise, Trade and Employment in the development of a new legal structure for charities and designed with their requirements in mind: That Department has begun work on the preparation of legislation in response to the recommendations in the 2002 Company Law Review Group report. Other organisations such as CORI and FLAC also agreed that the establishment of a new form of incorporation solely for charities should be considered. FLAC in particular were of the view that all existing charities whether trust, unincorporated associations or companies which wished to avail of the advantage of incorporation should in future be obliged to adopt this legal structure. They considered that the registration body for this new form of incorporation should be the proposed new regulatory body and not the Companies Registration Office. FLAC outlined the advantages of a separate legal structure specifically geared towards non-commercial needs and the aims of charities within the new charity regulatory framework as follows: It would do away with the need for multiple registrations, regulation and reporting. for charities (to the Companies Registration Office/Director of Corporate Enforcement, Revenue Commissioners and the proposed new body) thereby cutting costs and administration; All trustees/directors of bodies adopting this form of legal structure would be subject to the same statutory standard; All charities incorporated under the new vehicle would have separate legal personality; All trustees/directors would have limited liability. Conclusion: It is important to note that the CIO proposals are contained in charity as opposed to company legislation and that the CIOs will be subject to regulation of the Charity Commission (England) and the OSCR (Scotland). The Charity Commissions powers in relation to CIOs will in essence be the same as its powers in relation to other charities. This system neatly avoids the disadvantage of dual registration and regulation under both company and charity law. Companies were designed to cater for entrepreneurial activity and to meet the needs of commercial businesses. Companies generally operate with the purpose of earning profits for shareholders. By contrast the ethos of charities is radically different. Charities exist to carry out a particular purpose (with a public benefit) and not to make profit for members. The reasons why the current corporate form may be considered inappropriate for charities can be summarised as follows: Charities exist to carry out a particular purpose and not to make a profit for their members. There is confusion as to whether a company holds its property as trustee. A charitable company may hold particular property, as distinct from the general property of the company, on trust for specific charitable purposes. There is legal uncertainty as to how the fiduciary duties of directors interact with the fiduciary duties of charity trustees. The directors of a charitable company may be personally liability under the fraudulent or reckless trading provisions of the Companies Acts. When a charitable company is wound up, its memorandum normally provides that its surplus property should not be distributed amongst its members but should be transferred to another charity with similar objects. If the memorandum does not so provide, an application for a cy-pres scheme may be required. Some charities do not have a membership structure and the trustees are both directors and members. This can lead to some artificial like decision making where the trustees have to act in different capacities to facilitate the requirements of the Companies Acts. The current accounting and reporting requirements for companies are geared towards commercial activities. The costs of registration and compliance with company law can be an issue for small charitable companies who wish to avail of the benefits of incorporation. Given the impending establishment of a new regulatory regime for charities, the question of dual registration, reporting requirements and regulation is a real concern The Commission in its forthcoming Consultation Paper on Legal Structure for Charities will be examining these issues and will be inviting submissions on its provisional recommendations. The Commission will in 2006 commence work on its Report dealing with the issues contained in the two consultation papers. Patricia T Rickard-Clarke 9 November 2005  Second Programme for the examination of certain branches of the law with a view to their reform: 2000-2007  Charitable Trust Law: General Proposals (LRC CP 36-2005)  Establishing a Modern Statutory Framework for Charities Consultation Paper December 2003  Modern Company Law for a Competitive Economy Developing the Framework March 2000.  Charity Law Association Response to the DTI proposals for a new Charitable Vehicle July 2000.  Charitable Incorporated Organisation Report from the Advisory Group to the Charity Commission Spring 2001.  http://www.homeoffice.gov.uk/  Charity Scotland The Report of Scottish Charity Law Review Commission, May 2001.  Before the main provisions of the Act can come into force there are several preparatory steps to be taken, including a section 104 order under the Scotland Act 1998. It is intended that the order will be approved by the UK Parliament and come into force in February 2006  http://www.dsdni.gov.uk/charities_consultation.doc  The Department proposes that a Northern Ireland Charity Commission should be established to operate the Northern Ireland Register of Charities and act as a charities regulator for all charities operating in Northern Ireland.  Law Society of Ireland Charity Law: The case for reform July 2002 at 209.  Company Law Review Group Report 2002  Establishing a Modern Statutory Framework for Charities Department of Community, Rural and Gaeltacht Affairs December 2003.  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