This guidance is for those who have a formal or informal role in the management of NHS charities in England and Wales. This includes:
- members of trust boards of NHS bodies (including NHS foundation trusts)
- employees of trusts responsible for day-to-day management of NHS charities or who are given the status of fund advisers/holders
- employees of NHS charities
The Model trust deeds are not intended to be used to create a charity for narrowly defined purposes from the unrestricted funds held by the corporate trustee.
If the trustee wishes to set aside or ‘earmark’ unrestricted funds for narrowly defined purposes it should establish a ‘designated’ fund within the general purpose charity instead.
See also the Department of Health’s guidance How NHS charities can convert to independent status on the issues and processes NHS charities need to consider when becoming independent.