Proposals on charity in devolution report "a muddle to fix a muddle"

Included in the recommendations published this week by the Calman Commission, "an independent review of the experience of Scottish devolution since 1998", are the proposals to create a single UK-wide definition of "charity" and "charitable purposes" and removing the requirement for a charity registered in one part of the UK to have to register separately to operate in another part (recommendations 5.2 and 5.3). The full and summary reports can be found at http://www.commissiononscottishdevolution.org.uk.

The Scottish Council for Voluntary Organisations has warned that the proposals introduce new complications rather than deal effectively with the issues identified, while not properly addressing the role of the Inland Revenue and the operation of Gift Aid. See their news item at http://www.scvo.org.uk/scvo/TFNPR/ViewTFNPR.aspx?pr=9263.

UPDATE: We are informed that the May issue of International Journal of Not-for-Profit Law includes an article Cross-Border Issues in the Regulation of Charities Experiences from the UK and Ireland - download it from the website (pdf, 406KB).