The fourth commencement order of the Charities Act 2006 was made  on 1 April and brought into force a number of key changes.

It introduced the  new statutory definition of charity, so that to be a charity in England and Wales an organisation must have purposes that are exclusively charitable and those purposes must be for the public benefit.

It also introduced the requirement for all charities to demonstrate public benefit. Other changes mean that it is now a legal requirement to prepare group accounts where a charity undertakes activities through subsidiaries. And professional fundraisers, who are paid to fundraise for charities will have to disclose the amount they are being paid when asking for donations.