Guidance for trustees of permanently endowed charities considering adopting a total return approach to investing the charity's funds.
Ref: Total return investment for permanently endowed charities - PDF PDF, 649KB, 30 pages
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Charity trustees no longer need authority from the Charity Commission to adopt a total return approach to investment. This guidance covers:
- the commission’s powers set out in the total return regulations and how they can be used
- what total return investment means for permanently endowed charities
- what happens if the charity already has a total return investment order from the commission
- how to adopt the power to use total return investment
- the trustees’ duties with regard to using the power
- allocating total return between income and capital