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Setting up and running a charity

Setting up and running a charity Charity money, tax and accounts

From:: The Charity Commission, HM Revenue & Customs, and Homes and Communities Agency

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Introductory guides

Prepare a charity annual return
Prepare a charity's annual accounts
Prepare a charity trustees' annual report
Charities and tax
Who can run your charity's finances

Accounting and reporting

Charity reporting and accounting: the essentials November 2016 (CC15d)
Report changes to your charity's details
VAT for charities
Example trustees' annual reports and accounts for charities
Trustees' annual report template (SORP FRS 102)
Trustees' annual report template (SORP 2005)
Charity accounting templates: receipts and payments accounts
Receipts and payments accounts pack (CC16)
Accruals accounts pack (CC17) - SORP FRS 102
Accruals accounts pack (CC17) - SORP FRS 102 for charitable companies
Accruals accounts packs (CC17 and CC39) - SORP 2005
Charity accounting templates: accruals accounts (CC17) - SORP 2005
Charity accounting templates: accruals accounts (CC39) - SORP 2005
The Charities SORP: new SORPs and SORP 2005
Public benefit: reporting (PB3)

Gift Aid

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

Essential reading

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

Technical guidance

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

Research and analysis

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

Other

Affordable home ownership
Be aware of suspect donations - advice for charities
Cheque fraud alert published
Disaster appeals: Charity Commission guidance on starting, running and supporting charitable disaster appeals (CC40)
Faith-based charities

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