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Charities and social enterprises

Guidance and regulation

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  • Find out how to make changes to your charity's governing document.

  • This guide outlines what the law in England and Wales says a charity is.

  • Find out how to submit a claim for tax repayments using online forms and databases.

  • How to close a charity, and what to tell the Charity Commission when you have closed the charity.

  • Bespoke model constitutions for use when forming or converting to a CIC, with memorandum of association and articles of association templates. When completing section A8 of form IN01, please only tick "option 3-bespoke …

  • The recruitment, appointment and induction process for new charity trustees and how to set a framework for recruitment.

  • Use our online service to keep your charity’s information and contact details up-to-date with the Charity Commission.

  • Find out what being a charity trustee involves, if you can claim expenses and where to get help and advice.

  • What to put in your trustees' annual report, depending on your charity's income and the value of its assets.

  • Find out what procedures you need to follow to resign as a charity trustee or remove a trustee from the board.

  • The Charities SORP provides guidance to preparers of charity accounts. The SORP provides recommendations and requirements setting out how to prepare ‘true and fair’ accounts in accordance with UK accounting standards. The SO…

  • How trustees set up their Charity Commission Account.

  • How to get the right people with the right skills on your charity's trustee board.

  • What charities need to consider when campaigning or engaging in political activity. Also includes guidance about Elections and Referendums.

  • Find out about the rules you must follow to govern your charity.

  • 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 register your charity once it has been set up, what you need before you start your application and what happens after you apply.

  • How to decide what your charity’s purposes are and write them in the ‘objects’ clause of your governing document.

  • How to change your charity structure, for example from unincorporated to a CIO or charitable company.