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This guide outlines what the law in England and Wales says a charity is.
Before you start to set up a charity make sure that you know it is the best option for what you want to do.
Check who is eligible to be a trustee and what skills they need to have
The Charities SORP provides guidance to preparers of charity accounts. The SORP provides recommendations and requirements setting out how to prepare ‘true and fair’ accounts in accordance with UK accounting standards. The SO…
Samples showing the layout and format of trustees’ annual reports and accounts under SORP 2005. For samples under SORP FRSSE and SORP FRS 102, see detail below.
Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.
How to use internal financial controls to manage your charity’s financial activity and protect it from fraud and loss.
Find out about the rules you must follow to govern your charity.
Find out how to make sure that your charity’s money is safe, properly used and accounted for.
How to register your charity once it has been set up, what you need before you start your application and what happens after you apply.
Find out what sort of wrongdoing you can report to the Charity Commission, and how to report it.
How to change your charity structure, for example from unincorporated to a CIO or charitable company.
How to set up and use your new 'Charity Commission Account' and manage other users’ access and permissions.
How to decide what your charity’s purposes are and write them in the ‘objects’ clause of your governing document.
Understand the rules and risks when using charity funds to pay a trustee or a person or organisation connected to a trustee.
Read about your trustee duties when making grants to charities and other organisations, including situations where you need to take extra care.
How trustees set up their Charity Commission Account.
Guidance for charity trustees explaining what conflicts of interest are, and how to deal with them.
Read guidance to find out what accounts your charity must prepare.
A charity's objects are a statement of its purposes - they must be exclusively charitable.
Do not include personal or financial information like your National Insurance number or credit card details.
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