Setting up and running a charity – policy paper

Common Investment Funds and Common Deposit Funds

About CIFs and CDFs, trustees' duties when making investments, model schemes and annual return forms.

Documents

Detail

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.