We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
The recruitment, appointment and induction process for new charity trustees and how to set a framework for recruitment.
Find out what procedures you need to follow to resign as a charity trustee or remove a trustee from the board.
Find out what being a charity trustee involves, if you can claim expenses and where to get help and advice.
This guide outlines what the law in England and Wales says a charity is.
Key issues and questions for charities to consider based on insights from our casework into campaigning and political activity during previous election periods.
Find out about the rules you must follow to govern your charity.
How to get the right people with the right skills on your charity's trustee board.
How to decide what your charity’s purposes are and write them in the ‘objects’ clause of your governing document.
Find out how to make sure that your charity’s money is safe, properly used and accounted for.
What charities need to consider when campaigning or engaging in political activity. Also includes guidance about Elections and Referendums.
How to manage your charity’s financial activity and use internal financial controls to reduce the risk of loss.
Charity trustees must 'have regard' to the Charity Commission's public benefit guidance when carrying out activities to which it's relevant.
How to change your charity structure, for example from unincorporated to a CIO or charitable company.
How to register your charity once it has been set up, what you need before you start your application and what happens after you apply.
Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.
Samples showing the layout and format of trustees’ annual reports and accounts under SORP 2005. For samples under SORP FRSSE and SORP FRS 102, see detail below.
Understand the rules for making payments to trustees, including trustee expenses
Legal rules for trustees when deciding whether to accept, refuse or return a donation.
Read about the changes that have been introduced by the Charities Act 2022.
Find out how to identify and deal with conflicts of interest in your charity.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).