Charities & Philanthropy

Our charities and philanthropy practice advises charities and non-for profit organisations as well as the commercial subsidiaries they operate including institutional and private donors, gifting funds and advisors in respect of all their legal and tax requirements. 

We also advise individuals, families, family offices and corporates in their creation, funding and management of charities and foundations. 

Our clients operate in many jurisdictions and so our advice will often involve multiple jurisdictions and different regulatory and tax regimes. Set out below are examples of the advice we provide to those creating and funding charities:

• Strategic philanthropy planning, including how best to structure impact investments and support for social enterprises.
• Advising on the structuring and location of philanthropic vehicles to facilitate cross border giving.
• How to use philanthropy in educating the younger generation and as a succession planning tool.
• Advice in respect of taxation issues for donors, including the structuring of tax efficient donations during their lifetime and as part of their estate planning.
• Advice on and creating grant making and operational charitable entities, including advice in respect of tax arrangements, compliance and all regulatory matters.

Our advice to charities and other not for profit organisations includes:

• Guidance in respect of governance and operational frameworks for operating charities and trading entities, including the drafting of the relevant policies and advising trustees in respect of their duties and powers.
• Advising charity trustees on the relevant powers, duties and obligations in respect of various transactions.
• Providing advice on corporate and commercial issues, such as negotiating contacts and funding arrangements.
• Advising on charity restructuring matters, such as amendments to charity schemes, mergers, winding up and amendments to permanent endowment.
• Strategic advice in respect of charities working with non-charitable organisations which is particularly relevant to corporate charities and charities' trading subsidiaries.
• Advising on employment law issues affecting charities.
• Intellectual property matters advice including branding, data protection and reputational issues.
• Advising on property related matters affecting charities in respect of charity premises and investment properties.
• Dispute resolution of disputes involving charities.
• Advising in respect of legal issues arising to counter parties in transactions involving charities.
• Providing services as a corporate trustee of charities and managing charity administration.
• All aspects of charity related taxation including in respect of donation receipts and the operation of the charity including the availability of reliefs from income tax, corporation tax, SDLT and VAT.