Blog entry

ICE Charitable Status

Bob McGowan's picture

I have become increasingly concerned about some of the phrases used in connection with the Institution's charitable status, not least in the Presidential Commission Interim Report and Council papers in the few years leading up to the 2018 governance ballot.

I decided to research the matter by examining our history and current charity legislation.    I offer my conclusion and would welcome any comment or discussion, in favour of my definition or otherwise :

The ICE is a Membership organisation regulated by Royal Charter.    It is registered under the 2011 Charities Act because of it's charitable purpose of providing public benefit by the advancement of education.     The members also benefit, as they have  for 200 years.     It was decided by the Court of Appeal in 1931 that this member benefit did not negate the ICE charitable status tax exemption.

Other descriptions referring to,   ' public good'  ,   'not for the benefit of members',    ' educational charity'  and others should be avoided to maintain consistency, clarity and avoidance of misrepresentation.

No votes yet