Research and analysis

Charity reserves (RS3)

Charity Commission research explores the management of reserves by charities.


Charity reserves (RS3)

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Charity reserves: key findings


Charity Commission research carried out in 2001 reveals over £5 billion is held as reserves by charities that don’t have a reserves policy.

Income held back from expenditure plays an important role in the future of the charity and the current beneficiaries.

This report makes recommendations to trustees on developing a reserves policy.

Published 1 March 2003