... charitable trust has many advantages, one of which is that it may exist perpetually. The fundamental purpose of the trust is that it must be wholly and exclusively charitable. One of the Charity Commissions main prerogative is to increase the powers of the Commission to protect charities and the obligations of charities to account to the public. The functions of the Charity Commission is set out in the Charities Act 1993, which consolidates the Charities Act 1960 and 1992.2 Under section 3(1) of the Charities Act 1993, the Charities Commission has an obligation to keep a Register of institutions that are charitable. The Charity Commissioners exercise supervisory control over charities and one area is the permissible limits to political involvement by charities. The present law is, for an organisation to be charitable it must be subject to the jurisdiction of the High Court, the Charities Act 1993 s.96 (1). The leading case ...

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