Research and analysis

Small charities and reserves (RS5)

Charity Commission report examining the way in which small charities deal with the management of charity reserves.

Documents

Small charities and reserves (RS5)

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Details

Commission research shows that if small charities have too much held in reserves, there is less to be spent on charitable activities.

The report shows that a well thought out reserves policy can help small charities make better use of their assets.

Published 1 June 2003