Learn about what full cost recovery means and what the limitations are
Guidance on types of tax reporting and when and how to use them
How to prepare annual accounts and a Trustees’ Annual Report and make them available on request
Creating financial information that helps managers and trustees
What to consider when deciding on investments
Help and guidance around tax and trading laws and procedures for your organisation
Charities are usually exempt from paying corporation or income tax, but there are some situations where you might become liable
When do charities need to consider VAT and what are the exemptions?
How to trade as a charity, and what the risks are
Charities are allowed to trade under certain circumstances, but if you've decided to develop a trading activity which is not allowed, you'll need to establish a trading subsidiary. Here's how.
Sample trustee expenses claim form
A sample management calendar for users to adapt for their own organisations
A template risk register is a framework for identifying, assessing and recording the risks that your organisation faces
Sample role descriptions for a range of trustee roles
The management of a charity is delegated to the chief executive. This is a sample role description for a chief executive.
All sub-committees need terms of reference that clearly indicate what's expected of them and who they're accountable to.
It is good practice that the CEO reports to the board on a regular basis, we would recommend this report is written so that trustees have time to digest it and formulate questions.
A resource pack to help you write a scheme of delegation.
Find out how our example code of conduct can ensure your complaints are handled fairly and consistently.
Read the new Code, which sets out principles of good governance for charities.