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15 June 2009
New guidance from Charity Commission
The Charity Commission has published new guidance on university research that explains entitlement to tax reliefs available to charities.
It also sets out the requirements of charity law apply to research carried out by universities and other higher education institutions, particularly research conducted in partnership with non-charitable organisations.
The guidance explains in particular:
- how the requirements of charitable status and public benefit affect higher education institution research;
- when research will, and will not, be charitable;
- what are private benefits, and when they are acceptable in furtherance of a main charitable aim; and
- how institutions can benefit from non-charitable research.
The full guidance is available on the Charity Commission’s website.
