Charities, like other types of organisation, can be vulnerable to criminal and terrorist abuse. Our experience is that proven instances of terrorist involvement or association in the charitable sector are low in comparison to the size of the sector. However, any such abuse is completely unacceptable and corrodes public confidence in charities. Charities therefore need to ensure they are not at risk.

The Commission’s Counter-terrorism Strategy which is also in summary form explains our role and approach for dealing with concerns about the abuse of charities for terrorist purposes and its strategy for tackling the risk of terrorist abuse in the charitable sector.

We have updated the strategy to refresh it to take into account the findings of the government’s Review of Prevent. However, the strategy still has a four strand approach to protecting charities from the risk of terrorist abuse:

Awareness: raising awareness in the sector to build on charities' existing safeguards

Oversight and supervision: proactive monitoring of the sector, analysing trends and profiling risks and vulnerabilities

Co-operation: strengthening partnerships with government regulators and enforcement agencies nationally and internationally

Intervention: dealing effectively and robustly when abuse, or the risk of abuse, is apparent

Links to some of our key guidance on counter-terrorism

• Charity Commission counter-terrorism strategy - explains our counter-terrorism strategy and how we aim to raise awareness amongst all charities of how to safeguard themselves from this type of risk

• Protecting charities from harm - our online toolkit for trustees and charity staff on the types of risk charities face and how they can identify, manage and report on risk. Chapter 1 ‘Charities and Terrorism’ deals with the risks charities face specifically from terrorist abuse. It explains the relevant parts of the legal framework within which charities must operate and trustees' legal duties and responsibilities to protect their charity. Chapter 2 ‘Due Diligence, Monitoring and verification of the end use of funds ’ provides guidance about due diligence and monitoring and trustees' duties. Chapter 3 ‘Fraud and Financial Crime’ sections C2 and C3 provide information about money laundering and terrorist financing. Chapter 4 ‘Holding, moving and receiving funds safely in the UK and internationally’ contains information on trustees’ legal duties and responsibilities in respect of holding, moving and receiving funds safely and gives practical advice and guidance to ensure they properly discharge those duties.

• Charities Back on Track - the Commission's annual reports on the themes and wider issues arising from its investigatory work

• Operational Guidance OG 410 – Charities and Terrorism

• Charities Working Internationally