Charities Act 2022 – changes that came into force on 7 March 2024

Changes to the Charities Act 2022 came into force in March 2024. Below is a summary of the key changes but if you’d like to skip directly to the detail here is the link to follow:

https://www.gov.uk/guidance/charities-act-2022-guidance-for-charities#changes-that-came-into-force-on-7-march-2024

Making changes to governing documents

The new statutory power that trusts and unincorporated associations can use to make changes to their governing document is now in force.

If using this power, charities will need to get the Commission’s authority to make certain ‘regulated alterations’ in the same way as charitable companies and Charitable Incorporated Organisations (CIO).

Other changes that are in force include:

• how unincorporated charities must pass trustee and (where they have members) member resolutions when using the new power,
• that the Commission will apply the same legal test when deciding whether to give authority to charitable companies, CIOs, and unincorporated charities changing their charitable purposes,
• a power for the Commission to give public notice to, or to direct charities to give notice to, regulated alterations they make,
• Statutory powers for certain (small) unincorporated charities to change their governing document have been repealed.

Read the HMRC guidance here How to make changes to your charity’s governing document

Selling, leasing or otherwise disposing of charity land

The following provisions are now in force:

• provisions relating to disposals by liquidators, provisional liquidators, receivers, mortgagees or administrators,
• provisions relating to the taking out of mortgages by liquidators, provisional liquidators, receivers, mortgagees or administrators,
• changes about what must be included in statements and certificates for both disposals and mortgages,
• These provisions were due to come into force on 14 June 2023 but did not.

Read HMRC guidance Selling, leasing or otherwise disposing of charity land in England and Wales

Charity mergers

For certain mergers, new rules are now in force that will allow most gifts to charities that merge to take effect as gifts to the charity they have merged with.

The statutory process for certain (small) unincorporated charity mergers has been repealed.

Read HMRC guidance How to merge charities