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Setting up and running a charity

Charity money, tax and accounts

From:
The Charity Commission, HM Revenue & Customs, and Closed organisation: Homes and Communities Agency
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Introductory guides

  1. Prepare a charity annual return
  2. Prepare a charity's annual accounts
  3. Prepare a charity trustees' annual report
  4. Charities and tax
  5. Who can run your charity's finances

Accounting and reporting

  1. Charity reporting and accounting: the essentials November 2016 (CC15d)
  2. Report changes to your charity's details
  3. VAT for charities
  4. Example trustees' annual reports and accounts for charities
  5. Trustees' annual report template (SORP FRS 102)
  6. Trustees' annual report template (SORP 2005)
  7. Charity accounting templates: receipts and payments accounts
  8. Receipts and payments accounts pack (CC16)
  9. Accruals accounts pack (CC17) - SORP FRS 102
  10. Accruals accounts pack (CC17) - SORP FRS 102 for charitable companies
  11. Accruals accounts packs (CC17 and CC39) - SORP 2005
  12. Charity accounting templates: accruals accounts (CC17) - SORP 2005
  13. Charity accounting templates: accruals accounts (CC39) - SORP 2005
  14. The Charities SORP: new SORPs and SORP 2005
  15. Public benefit: reporting (PB3)

Gift Aid

  1. Claiming Gift Aid as a charity or CASC
  2. Gift Aid: what donations charities and CASCs can claim on
  3. Gift Aid Small Donations Scheme: how to claim top-up payments
  4. Claim Gift Aid online
  5. Example trustees' annual reports and accounts for charities
  6. Gift Aid declarations: claiming tax back on donations
  7. Claim tax back on donations using Charities Online

Essential reading

  1. Charities and trading
  2. How to invest charity money
  3. How to report a serious incident in your charity
  4. Charity financial reserves
  5. Charity money: how to keep it safe
  6. Financial difficulties in charities
  7. Pension rules for charities
  8. Permanent endowment: rules for charities
  9. Return a gift: how charities can make moral (ex gratia) payments
  10. Payments to charity trustees: what the rules are
  11. Charities: how to manage risks when working internationally
  12. Tax relief on gifts of land, buildings or shares
  13. How to transfer charity assets

Technical guidance

  1. Charity finances: trustee essentials (CC25)
  2. Trustees trading and tax: how charities may lawfully trade (CC35)
  3. Internal financial controls for charities (CC8)
  4. Charities and investment matters: a guide for trustees (CC14)
  5. Independent examination of charity accounts: trustees (CC31)
  6. Independent examination of charity accounts: examiners (CC32)
  7. Guidance for auditors and independent examiners of charities
  8. Independent examiner's report template (SORP 2005)
  9. Charity reserves: building resilience (CC19)
  10. Managing a charity’s finances (CC12)
  11. Ex gratia payments by charities (CC7)
  12. Audits for company charities
  13. Charities and corporation tax returns
  14. Audit exemptions for charities
  15. Complaints about charities (CC47)
  16. The Public Interest Disclosure Act
  17. Historical reporting thresholds for charities
  18. Common Investment Funds and Common Deposit Funds
  19. Total return investment for permanently endowed charities
  20. Appointing nominees and custodians (CC42)
  21. Charity reserves and defined benefit pension schemes
  22. Charities: detailed guidance notes on how the tax system operates

Research and analysis

  1. Charity reserves (RS3)
  2. Small charities and reserves (RS5)
  3. Impact of the public benefit requirement (RS27)
  4. Tell it like it is (RS13)
  5. Charity reporting and accounting (RS21)

Other

  1. Affordable home ownership
  2. Be aware of suspect donations - advice for charities
  3. Disaster appeals: Charity Commission guidance on starting, running and supporting charitable disaster appeals (CC40)
  4. Faith-based charities

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