- This article looks at charity law issues in connection with the acceptance and return of donations.
The Charity Commission produced guidance in March 2024 on the acceptance, refusal and return of donations. This is the first formal guidance it has produced on the topic. The twin issues of refusal and return have been of interest to charities in recent years, as a result of increased focus on the commercial activities of philanthropists, greater expectations around standards of business and a heightened concern with sustainable business practices, with a particular focus on equality and climate change.
Examples of cases where donations have been refused by UK charities include the National Portrait Gallery’s agreement with the Sackler Trust not to proceed with a large gift from the trust, and the refusal by Save the Children of a £750,000 donation from Neptune Energy.
High-value items, including artistic works, have also been returned to their countries of origin. See, for example,
