Publication scheme

Charity Commission publications and information.

About the commission’s publications

This scheme lists the commission’s guidance and links to public information about what the commission is, what it spends and what it achieves.

Detailed guidance (‘CC publications’)

Number Title
CC3 The essential trustee: what you need to know
CC3a Charity trustee: what’s involved
CC4 What makes a charity
CC7 Ex gratia payments by charities
CC8 Internal financial controls for charities
CC9 Speaking out: guidance on campaigning and political activity by charities
CC10 The hallmarks of an effective charity
CC11 Trustee expenses and payments
CC12 Managing a charity’s finances
CC13 The Official Custodian for Charities’ ‘land holding’ service
CC14 Charities and investment matters: a guide for trustees
CC15b Charity reporting and accounting: the essentials
CC15c Charity reporting and accounting: the essentials March 2015
CC15d Charity reporting and accounting: the essentials November 2016
CC16 Receipts and payments accounts pack
CC17 and CC39 Accruals accounts packs - SORP 2005
CC17 Accruals accounts pack - SORP FRS 102
CC18 Use of church halls for village hall and other charitable purposes
CC19 Charity reserves: building resilience
CC20 Charities and fundraising
CC21a How to set up a charity
CC21b How to register a charity
CC22a Charity types: how to choose a structure
CC22b How to write your charity’s governing document
CC23 Exempt charities
CC24 Users on board: beneficiaries who become trustees
CC25 Managing charity assets and resources: an overview for trustees
CC26 Charities and risk management
CC27 It’s your decision: charity trustees and decision making
CC28 Sales, leases, transfers or mortgages: what trustees need to know about disposing of charity land
CC29 Conflicts of interest: a guide for charity trustees
CC30 Finding new trustees
CC31 Independent examination of charity accounts: trustees
CC32 Independent examination of charity accounts: examiners
CC33 Acquiring land
CC34 Collaborative working and mergers: an introduction
CC35 Trustees, trading and tax: how charities may lawfully trade
CC36 Changing your charity’s governing document
CC37 Charities and public service delivery: an introduction and overview
CC38 Charities and litigation: a guide for trustees
CC40 Disaster Appeals:Charity Commission guidance on starting, running and supporting charitable disaster appeals
CC42 Appointing nominees and custodians: guidance under s.19(4) of the Trustee Act 2000
CC43 Incorporation of charity trustees
CC46 Statutory inquiries into charities: guidance for charities and their advisers
CC47 Complaints about charities
CC48 Charities and meetings
CC49 Charities and insurance
PB1 Public benefit: the public benefit requirement
PB2 Public benefit: running a charity
PB3 Public benefit: reporting

‘How to’ guides

Managing your charity

Charity meetings: making decisions and voting
Trustee board: people and skills
Charity staff: how to employ paid workers
How to report a serious incident in your charity
Charity trustees: resignation and removal
How to make changes to your charity’s governing document
Change your charity structure
How to write charitable purposes
How we approve changes to charities
Change a charity governing document by scheme
How to manage risks in your charity
Charities: how to protect vulnerable groups including children
How to insure your charity
Manage a conflict of interest in your charity
Charities and terrorism
Charities: holding, moving and receiving funds safely
Charities: fraud and financial crime
Protecting charities from abuse for extremist purposes
Charities: due diligence checks and monitoring end use of funds
Charity land and property
How to transfer charity assets
Transfer charity land or property to the Official Custodian
Almshouse factsheets
Selling or leasing charity land for less than best price
Sell or lease property to someone connected to your charity
Village halls: answers to some common questions
Charitable registered social landlords
How to merge or link charities
Making mergers work: helping you succeed
Public service delivery: rules for charities
Choosing to collaborate: helping you succeed
Excepted charities
Return a gift: how charities can make moral (ex gratia) payments
The Companies Act 2006: guidance for charities
Safeguarding children and young people
Vicarious liability of a charity or its trustees
Public benefit: rules for charities
Charitable purposes and public benefit
Charitable purposes
Public benefit: an overview
Legal analysis: public benefit
Charities and charity trustees: school governors
Charities providing housing
Disposal of redundant churches and other places of worship
Equality Act: guidance for charities
Examples of personal benefit
Faith-based charities
How to close a charity
Local authorities as charity trustees
NHS charities guidance
Parochial church councils and chancel repair liability
Recreation ground charities
Schools, colleges and universities
The Extended Schools Initiative

Charity money, tax and accounts

Prepare a charity annual return
Prepare a charity’s annual accounts
Prepare a charity trustees’ annual report
Charities and tax
Who can run your charity’s finances
Report changes to your charity’s details
VAT for charities
Example trustees’ annual reports and accounts for charities
Claiming Gift Aid as a charity or CASC
Gift Aid: what donations charities and CASCs can claim on
Claiming a top-up payment on small charitable donations
Claim Gift Aid online
Gift Aid declarations: claiming tax back on donations
Claim tax back on donations using Charities Online
Charities and trading
How to invest charity money
How to report a serious incident in your charity
Charity financial reserves
Charity money: how to keep it safe
Financial difficulties in charities
Pension rules for charities
Permanent endowment: rules for charities
Return a gift: how charities can make moral (ex gratia) payments
Payments to charity trustees: what the rules are
Charities: how to manage risks when working internationally
Tax relief on gifts of land, buildings or shares
How to transfer charity assets
Audits for company charities
Charities and corporation tax returns
Audit exemptions for charities
Historical reporting thresholds for charities
Common Investment Funds and Common Deposit Funds
Total return investment for permanently endowed charities
Charity reserves and defined benefit pension schemes
Affordable home ownership

Fundraising

Fundraising legally and responsibly
Get funding to start a charity
Charity trading: selling goods and services
Charities: working with companies and professional fundraisers
Charities: disaster and emergency appeals
Work with other charities
Wills and charitable legacies
Alcohol at charity meetings and events
Charities and trading

Setting up a charity

How to write charitable purposes
How to choose a charity name
Get funding to start a charity
Trustee board: people and skills
Charities: how to protect vulnerable groups including children
Public benefit: rules for charities
Change your charity structure
How to transfer charity assets
Get a charity registration certificate
Charity trustee: declaration of eligibility and responsibility
Setting up a charity: model governing documents
Charities supporting the armed forces: model governing documents
List of national organisations with approved governing documents
Example charitable objects
Public benefit: an overview
Legal analysis: public benefit
How charity registration decisions are made
Charitable purposes and public benefit
Charitable purposes
Excepted charities
Affordable home ownership
Charitable registered social landlords
Charities providing housing
Charity trustee disqualification
Examples of personal benefit
Schools, colleges and universities: Charity Commission
Use the words ‘charity’ or ‘charitable’ in a company name

Staff and volunteers

How to manage your charity’s volunteers
Charity staff: how to employ paid workers
Payments to charity trustees: what the rules are
Charities: how to protect vulnerable groups including children
Pension rules for charities
Equality Act: guidance for charities
Safeguarding children and young people

Trustee role and board

Trustee board: people and skills
Public benefit: rules for charities
Charity meetings: making decisions and voting
Prepare a charity trustees’ annual report
Payments to charity trustees: what the rules are
Manage a conflict of interest in your charity
Disagreements and disputes in charities
How to report a serious incident in your charity
Charity trustees: resignation and removal
Charity trustee disqualification
Safeguarding children and young people
Vicarious liability of a charity or its trustees
Charities and charity trustees: school governors
Examples of personal benefit
Local authorities as charity trustees
NHS charities guidance
Payment and expenses for college governors
Registration of Welsh universities

Your charity’s work

Trustee board: people and skills
Public benefit: rules for charities
How to manage your charity’s volunteers
Charities: how to manage risks when working internationally
Charities: holding, moving and receiving funds safely
Charities: disaster and emergency appeals
How to insure your charity
Work with other charities
Charities and terrorism
Charities: fraud and financial crime
Protecting charities from abuse for extremist purposes
Charities: due diligence checks and monitoring end use of funds
A guide to corporate foundations
Charitable purposes and public benefit
Faith-based charities
Research by higher education institutions
The Companies Act 2006: guidance for charities

Corporate information

The commission’s policy is to publish as much information as it can, especially where the information would have a broad public interest.

Information that the commission considers to be sensitive includes certain types of commercial or personal information, or information about security matters or which comprises legal advice.

In addition to the guidance listed above, the commission publishes:

Who we are and what we do

This includes:

Get a hard copy of the Charities Act from The Stationery Office (TSO) online bookshop.

Who we work with

This includes:

What we spend and how we spend it

This includes:

What our priorities are and how we are doing

This includes:

How we make decisions

This includes:

Our policy and procedures

This includes:

Lists and registers

The commission publishes:

For copies of charities’ governing documents (such as trust deed, constitution or memorandum and articles of association) or certificates of incorporation of the charity trustees, contact the commission. These documents are provided as supplied, so the commission cannot guarantee the accuracy of the information or accept responsibilities for the consequences of any person relying on it as an accurate statement of a charity’s trusts.