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  1. Home
  2. Setting up and running a charity
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

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