Governance Structure and Legal Status
Tate is governed by a Board of Trustees, who oversee a series of Sub Committees and Advisory Councils as well as Tate’s connected charities and subsidiaries.
The Sub Committees help to advise the Board on specific areas of Tate’s operations.
The day-to-day operations of Tate are managed by the Director, who is accountable to the Board of Trustees.The Director is appointed by the Board with the approval of the Prime Minister, as set out in the Museums and Galleries Act 1992.
The Director of Tate is also the Accounting Officer appointed by the Department for Culture, Media and Sport (DCMS). Operating under the Museums and Galleries Act 1992, Tate employs its own staff and is responsible for its own expenditure.
The diagram below shows Board of Trustees structure. Click on the diagram to enlarge it.
Tate's Charitable Status
Tate, along with other National Museums and Galleries, is a charity. As set out in the 1993 Charities Act, we have full charitable status in the UK; this allows us to raise funds from sponsorship, donations and legacies. However, through the Museums & Galleries Act 1992 and as described in the Charities Act 1993, Tate is an exempt charity and is therefore regulated by statute and by the DCMS, not the Charity Commission. Therefore, Tate is not a registered charity and does not have a registered charity number. Our charitable status means Inheritance Tax or Capital Gains Tax is not charged on gifts to Tate. In relation to any gifts or donations offered to Tate, we are also able to receive gift aid.
Whilst we are not directly regulated by the Charity Commission, exempt charities like Tate can ask the Charity Commission to use some of the powers the Commission has over all charities. For example, in a case of potential Trustee benefit (where a Trustee may benefit directly or indirectly from Tate), we consult the Charity Commission to ensure the matter is handled appropriately and transparently. In certain cases, the Commission may provide us with an 'Order' which grants us specific legal powers.
Tate also has three connected charities: Tate Members, the Tate Foundation and the American Patrons of Tate Trustees.
Legal Position of the Board
Tate operates under the Museums and Galleries Act 1992, which entrusts all its property, rights and liability in its governing body - the Board of Trustees of the Tate Gallery.
The 1992 Act provides Tate with the freedom to acquire or dispose of land or property and enter into contracts and other agreements regarding the occupation and management of its galleries.
Importantly, the Act sets Tate's statutory aims and objectives:
- to care for, preserve and add to the works of art and the documents in their collections;
- to ensure that the works of art are exhibited to the public;
- to ensure that the works of art and the documents are available to persons seeking to inspect them in connection with study or research;
- generally to promote the public's enjoyment and understanding of British art, and of twentieth-century and contemporary art, both by means of the Board's collections and by such other means as they consider appropriate.
As the legal entity responsible for running Tate, the Board of Trustees can potentially incur both civil liability (e.g. for breach of contract or negligence) and criminal liability (e.g. under the Health and Safety at Work Act 1974).