The Charity Commission has published a revised version of its public benefit guidance for charities.

The guidance - which comprises three sections - provides help to charities when considering their functions and the purpose of the public benefit requirement, explains the requirements for demonstrating that an organisation is a charity; the duties of trustees and sets out how trustees should report on the public benefit element in their annual report.

In announcing the revised guides, William Shawcross, chairman of the Charity Commission said that public benefit is an important part of what makes the work of charities so valuable to the community.

'Trustees therefore need to understand how their charity benefits the public, and work to deliver and report on those benefits. Public benefit is a complex area of charity law to explain.

'But, for most charities, demonstrating that their purposes are for the public benefit, carrying them out for the public benefit and reporting on their public benefit, is straightforward.

'We have worked hard to provide guidance that is accessible to trustees of all types of charity, while still accurately reflecting the law. We have accepted comments made during our consultation to keep the guidance short and clear,' said Shawcross.

The guidance can be accessed HERE