About CIFs and CDFs, trustees' duties when making investments, model schemes and annual return forms.
This guidance explains:
- what Common Investment Funds (CIFs) and Common Deposit Funds (CDFs) are
- how they are regulated and how they are established
CIFs and CDFs are registered charities and offer other charities of all sizes a vehicle for the investment of their funds. This guidance applies to CIFs and CDFs in which a range of charities can invest.