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.


Small charities and reserves (RS5)

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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