The impact of the public benefit requirement in the Charities Act 2006

Published by the Charity Commission and conducted by IVAR with Sheffield Hallam University, this research examines the impact of the public benefit requirement on charities.

The public benefit requirement was re-emphasised by the 2006 Charities Act, which removed the presumption of public benefit that had previously existed for some charities, and by new regulations that introduced a new annual reporting requirement on public benefit.

This report explores the overall impact of the public benefit requirement on the charity sector by looking at the perceptions, knowledge and experiences of key informants and charity trustees.