Setting up and running a charity

Charity money, tax and accounts: detailed information

• From: The Charity Commission, HM Revenue & Customs, and Closed organisation: 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
• Managing charity finances
• Charities and tax
• Who can run your charity's finances

Accounting and reporting

• Charity reporting and accounting: the essentials November 2016 (CC15d)
• Reporting 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 template: receipts and payments accounts (CC16)
• 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 template: accruals accounts (CC17) - SORP 2005
• Charity accounting template: accruals accounts (CC39) - SORP 2005
• The Charities Statement of Recommended Practice (SORP)
• Public benefit: reporting (PB3)

Gift Aid

• Claiming Gift Aid as a charity or CASC
• Gift Aid donation claims for charities and CASCs
• Claim top-up payments for the Gift Aid Small Donations Scheme
• Claim Gift Aid online
• Example trustees' annual reports and accounts for charities
• Gift Aid declarations: claiming tax back on donations

Essential reading

• Charities and trading
• How to invest charity money
• How to report a serious incident in your charity
• How to set a reserves policy for your charity
• Financial difficulties in 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

• 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: guidance for trustees (CC31)
• Independent examination of charity accounts: examiners (CC32)
• Matters of material significance and reporting by auditors and independent examiners to the charity regulator
• 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
• Audit exemptions for charities
• Complaints about charities (CC47)
• 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