ENGLAND & WALES
Current as of December 2017 Comments related to any information in this Note should be addressed to Mai El-Sadany. TABLE OF CONTENTS
I. Summary A. Types of Organizations B. Tax Laws II. Applicable Laws III. Relevant Legal Forms A. General Legal Forms B. Public Benefit Status IV. Specific Questions Regarding Local Law A. Inurement B. Proprietary Interest C. Dissolution D. Activities E. Political Activities F. Discrimination G. Control of Organization V. Tax Laws A. Tax Exemptions B. Incentives for Philanthropy C. Value Added Tax D. Property Tax E. Other Tax Benefits F. Double Tax Treaty VI. Knowledgeable Contacts
I. SUMMARY This report is limited to England and Wales. Scotland and Northern Ireland, the other two components of the United Kingdom, have separate legal systems. In the past, their provisions for regulating charities have differed significantly, but Scotland and Northern Ireland both now have similar regulatory regimes.
A. TYPES OF ORGANIZATIONS England and Wales is a common law, non-federal jurisdiction with five primary forms of not-for-profit, nongovernmental organizations (NPOs): [1]