Local authorities as charity trustees

Guidance for councils and other local authorities that are trustees of charities.

Applies to England and Wales



Many local authorities hold assets that are subject to charitable trusts. These charitable assets should be accounted for separately from statutory assets.

This guidance covers specific areas that local authority charity trustees need to think about. The guidance includes information for councillors about their responsibilities, jointly produced by the Local Government Association and the Charity Commission.

Published 23 May 2013