“…Therefore, while modern-day England and Wales have adopted shared legislation and a shared regulatory body in the Charity Commission for England and Wales, Northern Ireland and Scotland each have their own charities Acts and regulatory bodies in the form of the Charity Commission for Northern Ireland and the Office of the Scottish Charity Regulator. This is the case, too, in the wider Commonwealth nations, the USA, and indeed, wherever the concept is embraced (Harding 2014;Harding et al 2014;McGregor-Lowndes and O'Halloran 2010), whether particular countries have laws specifically pertaining to charities or not and whether they adopt the terminology of 'charity' or not (Piper 2012;6 and Randon 1991). However, countries that have developed laws and regulations pertaining to charities have tended to draw upon English law, as they have shaped and evolved law and regulation to suit their own specific needs and contexts Piper 2012;McGregor-Lowndes and O'Halloran 2010;6 and Randon 1991).…”