The first parts of Charities Act 2022 came into force on 31 October 2022. These deal primarily with changes to the rules around failed fundraising appeals and the power to pay charity trustees for the provision by them of goods and services to their charity.
We were also expecting the new rules around ex-gratia payments to be made at the same time. But the Government has decided to give these changes some further consideration. That said, we think that if any changes are made to the provisions within the Act prior to eventual implementation, they will not affect the vast majority of charities.
You can find more information in our recently updated Briefing Papers:
Charity FAQ series: Can I pay my church or charity trustees? (stewardship.org.uk)
Charity FAQ series: Can a charity...? (stewardship.org.uk)
How to make a successful appeal for churches and charities (stewardship.org.uk)
Further provisions of Charities Act 2022 will be brought into force over the next 12 months. These include rules relating to how a charity can amend its governing document, and changes to the rules restricting disposals of, and mortgaging of, charity land and buildings.
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Quarterly emails for trustees, treasurers and Church and Charity Leaders. Practical tools, technical resources and expert guidance to safeguard your mission and ministry.
Kevin Russell
Kevin is one of Stewardship’s leading team of technical experts with over 25 years of experience of helping churches and Christian charities maximise their potential. His expertise and knowledge is sought not only by charitable organisations but by Government, the Charity Commission and HMRC, helping to solve complex tax and charity law problems.
Prior to working for Stewardship, Kevin had a wide range of business, charity and teaching experience and is a qualified chartered accountant, and a chartered tax advisor. At PwC he was a Senior Tax Consultant assisting medium and large businesses in all aspects of their tax affairs. Also a lecturer in the Business School at Middlesex University and Principal of his own Chartered Accountancy practice.
Kevin is Vice Chair of the Charity Tax Group and Chair of CTG’s Gift Aid & Giving Technical Group. He represents the Christian church on HMRC’s Charity Tax Forum and advocate for the sector to Government, the Charity Commission and HMRC.
Currently a trustee of the UK arm of an international charity that inspires people to discover Jesus for themselves. Past roles include church deacon, trustee and auditor and he has helped set up two church plants.
Kevin and his wife Carol have 3 adult children and one grandchild. They attend Grace Church, Highlands in North London.
Causes close to Kevin and Carol’s hearts are those working directly with the homeless, with drug addicts, and women in prostitution. Organisations working in evangelism amongst young people, in family life and demonstrating Christian love in action in the public sphere.
