Martineau: Charity Tool Kit
The Charities Act 2006 changed how universities are regulated and removed the presumption that education is for the public benefit. To preserve the applicable tax reliefs or exemptions, universities must now show that their activities are charitable and for the public benefit.
There are particular issues around charitable research contracts and private benefit, which can be resolved where the university has properly assessed the contract.
Martineau has created a toolkit for universities to complete prior to entering into any research contracts. This toolkit will simply and effectively demonstrate to the regulator that the contract has been properly considered.
The toolkit consists of the following:
- a statement for an appropriate member of senior management to complete before appointing an assessor; and
- an assessment form (with guidance notes on the back) to be completed by the assessor.
Further information regarding this toolkit can be accessed, by contacting Des Burley on 0870 763 1107, or by email: des.burley@sghmartineau.com.
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