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Charities and social enterprises

Guidance and regulation

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  • How trustees set up their Charity Commission Account.

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

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

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

  • Comprehensive information for those people who want to form a community interest company (CIC), other stakeholders and those giving professional advice about CICs.

  • 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…

  • 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.

  • 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 …

  • 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.

  • Sets out the main requirements for incorporating a company in the UK.

  • 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.