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Guidance and regulation

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

  • 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…

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

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

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

  • How trustees set up their Charity Commission Account.

  • 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.

  • 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.

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

  • Charity trustees must 'have regard' to the Charity Commission's public benefit guidance when carrying out activities to which it's relevant.

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

  • Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.

  • Information on the rules that charities must follow, and how parliamentary candidates can engage with them during an election campaign.

  • Find out how to make sure that your charity’s money is safe, properly used and accounted for.

  • Understand the rules for making payments to trustees, including trustee expenses

  • A charity's objects are a statement of its purposes - they must be exclusively charitable.

  • Find out how to pay less tax as a charity and when to set up a subsidiary trading company.

  • Find out about your responsibilities to keep everyone who comes into contact with your charity safe from harm: this includes volunteers, staff and beneficiaries.