RS6 - Milestones: Managing key events in the life of a charity - Annex A, B, C, D & E

(Version December 2003)

Contents

Annex A - Questions to ask at each stage

The following lists provide trustees with questions that they may find useful to ask themselves at various stages of their charity's development. The points covered have been drawn from our casework and from the responses to our survey. They are included here as a resource to help trustees as one part of their wider consideration of an issue. They should be regarded as a starting point and not the last word on a particular issue. Relevant Commission publications in which further guidance can be found appear in brackets.

Starting up

  • Do we need to establish a new charity or is there another charity already trying to achieve the same aims in the same area? (See The Register of Charities on the Charity Commission website. See also The Register of Charities: Information and services available (CC45)).
  • Do we have to register with the Charity Commission? (With some exceptions, it is a legal requirement for charities with an income over £1,000 per annum to register with the Charity Commission. See Registering as a Charity (CC21) and Exempt Charities (CC23)).
  • Is there a model governing document that can be adapted for use by the charity? (These may be provided either from the Charity Commission or other large national parent charities.)
  • Have we made sure the governing document contains the provisions that the charity will need as it grows and evolves – including a power of amendment and power of dissolution?
  • Have we looked at the governing documents of other similar charities to get an idea of what it is necessary to include?
  • Have we considered what will be the most appropriate form for the new charity i.e. trust, unincorporated association, charitable company? (See Choosing and Preparing a Governing Document (CC22)).
  • Do all of the founding trustees understand their role and the governing document? (See The Essential Trustee: What you need to know (CC3)).
  • Is there an umbrella organisation to go to for guidance and information?
  • Have we made some initial plans and projections? For example, have we thought about :
    • time required to run the charity
    • time required from each trustee
    • complexity of the accountancy involved
    • anticipated expenditure
    • projected income
    • the actions that will be possible if the charity either exceeds or falls short of projections and targets?

Keeping pace with change

  • Do we have a written plan for the charity that covers both the immediate future and longer time periods?
  • Do we have a mechanism for reviewing our plan on a regular basis?
  • Do we review staff skills, the composition of the board and the suitability of the governing document to existing circumstances and those expected in the future?
  • Do we need to restructure our organisation or develop its capacity before increasing income and activity?
  • Will a significant increase in income require additional resource management (e.g. the requirements of a higher SORP threshold)?
  • Do we network with other charities and utilise umbrella bodies to find out from others’ experience what to expect as we develop?
  • Have we sought funding for capacity building and feasibility studies where appropriate?

Funding

  • Do we regularly explore new funding sources?
  • Does our current funding structure compromise our independence? (See The Independence of Charities from the State (RR7) and Local Authorities and Trustees (OG56)).
  • What can be done to diversify our income?
  • Is our charity’s level of reserves properly accounted for and set out in a comprehensive reserves policy so that funders can understand it? (See Charities’ Reserves (CC19) and Charity Reserves (RS3))
  • Do we need Charity Commission authority to accept funding? (If your funder seeks a charge over your charity’s assets in return for a grant, you must contact the Charity Commission for authority).
  • Before we accept deficit funding, can we cover the interim cash flow situation?
  • Are the terms of any contract(s) we accept covered in our charity’s risk assessment?(See Charities and Public Service Delivery: An Introduction and Overview (CC37) and Charities and Risk Management).
  • If we are currently unincorporated, is it necessary to incorporate before accepting a contract?
  • Are we clear about what the funder expects to see for their money e.g. how outcomes will be measured?
  • Does our funding application include all the costs we will incur e.g. administration and core costs?
  • Does our charity have the capacity to deliver the level of complexity that the funded project requires or is there a risk that we may over stretch ourselves?
  • Does our charity have enough staff resources to cope with any extra administration both to apply for grants and to manage and monitor the application of funds throughout the period of the grant and beyond?
  • Are we applying to funding bodies that make the type and size of grant we need?
  • Are we ensuring that our grant applications are in keeping with our objects?
  • Are we getting feedback and advice if funding bids are rejected?
  • Are our fundraising plans part of a wider business plan?
  • Are we familiar with the laws surrounding the specific type of fundraising planned? (See Charities and Fundraising (CC20)).
  • Is our fundraising venture cost-effective?
  • Have we made provisions for what we will do if we raise more or less funds than necessary for the stated purpose of an appeal? (There are rules about this. See Disaster Appeals: Attorney General’s Guidelines (CC40)).
  • Have we put in place adequate controls for monitoring and reporting on fundraising activities, especially when they are contracted out? (See Charities and Commercial Partners (RS2)).

Trading

  • Are there any restrictions in our governing document prohibiting or restricting our ability to carry out trading activities? (See Charities and Trading (CC35)).
  • Have we planned anticipated income and expenditure from our trading subsidiary carefully and realistically?
  • Do we need to take advice from the Charity Commission or a professional advisor regarding setting up a trading subsidiary?
  • Are we complying with the necessary tax rules associated with charitable and non-charitable trading? (Contact H M Revenue and Customs for information).
  • Are we reviewing our trading activities regularly and do we have contingency plans in place, including winding up the subsidiary if it should prove unsuccessful?

Employment

  • Do we have all the necessary policies and procedures in place and are we compliant with all relevant employment legislation?
  • Are we familiar with employment legislation, including that which applies to volunteers, and do we need to take professional advice?
  • Will there be any costs involved in complying with employment regulation and legislation e.g. adapting the workplace to meet health and safety regulations?
  • Have we considered how an increase in staff numbers will impact on the management structure and culture of the organization?
  • Do we have a job description and arrangements for induction and support of the person appointed?
  • Are roles clearly defined, including lines of management?
  • Are we clear about what is to be delegated to employees and what the trustees will remain responsible for? (See The Essential Trustee: What you need to know (CC3))
  • Have we considered all the ‘domestics’ of employment including workstations, additional cost such as telephone calls, electricity etc?
  • Have we factored in costs such as National Insurance and pension arrangements to our longer-term plans?
  • Have we considered outsourcing as an alternative to employment?

Property

  • Does our governing document include a power to dispose of or purchase land or property, where required? (Charity Commission authority is not usually necessary except in circumstances relating to Permanent endowment. See Acquiring Land (CC33) and Disposing of Charity Land (CC28)).
  • Have we planned the transaction carefully, taking full account of relevant legislation?
  • Have we complied fully with Section 36 of the Charities Act 1993 before commencing a sale, including seeking appropriate professional advice, ensuring that the full market price is sought, and giving due public notice of the sale where necessary? (Charity Commission authority is required if S36 of the Act cannot be complied with).
  • Is the proposition financially viable in both the short and long term?
  • Does the purchase represent effective use of charitable funds?
  • Does the charity have enough resources to manage an investment in land?
  • Are the potential land/ buildings to be purchased subject to planning or legal use restrictions?
  • In whose name(s) will the new property be held? (This will depend on whether your charity is a company or whether your trustee body is incorporated or there are individuals as holding trustees).
  • Have we informed all interested stakeholders of our intentions to buy/sell and considered the impact of our decision on the profile of the charity?

Winding up

Annex B - Survey Findings

Research techniques

The data used in this report was derived from the Charity Commission’s records and extensive casework archive. Meetings with individual charities and umbrella bodies also informed the research. In addition, Martin Hamblin GfK, an independent research company, undertook a postal survey of over 4000 charities registered with the Charity Commission in 1995. The survey achieved a response rate of 35%.

Survey Findings

Table 1: Year in which surveyed charities were established (not necessarily year registered).

Year established
Number of charities
%
Before 1900
40
3
1900-1970
321
20
1971-1980
145
9
1981-1990
281
17
1991-1995
626
38
1996-2002
80
5
Not answered
129
8
 
Base: 1622

Table 2: Current sources of income and sources that charities would like to develop.

Income source

% charities with each income source % charities with each as MAIN income source Sources charities would like to develop (%) Sources charities have ability to develop (%)*
Contract
10
5
7
5
Donors
56
24
24
15
Grants
37
15
26
14
Investments
18
7
4
3
Members
39
22
11
11
Trading subsidiary
4
1
4
3
Rent
1
1
0.2
0.2
Fees/sales
25
15
5
6
Sponsorship
1
0.2
0.2
0.2
Nothing
0.2
-
0.1
0.2
Others
-
-
-
-
Don’t know
-
-
0.1
0.1
Not answered
4
11
51
64
Base: 1622

* Columns may add up to more than 100% because respondents could give more than one answer.

Table 3: Extent of grant funding.

 
% of charities
Currently grant funded
25
Have been grant funded but not at present
16
Never been grant funded
55
Not answered
4
Base: 1622

Table 4: What charities request and receive grant funding for.

 
% charities requested*
% charities received*
% found it most difficult source to secure*
Project costs plus related core costs
46
41
17
Project costs only
39
41
5
General running costs
46
40
34
Feasibility study costs
8
7
2
Consultancy fees
8
7
1
Financial aid for transport
1
1
1
Building work/ refurbishment
1
1
-
Equipment
1
1
-
Never had difficulty securing funding
-
-
11
Not answered
-
-
33
Base: 663

*Columns may add up to more than 100% because charities could give more than one answer.

Table 5: Grant-related experience of charities.

Experience
% charities*
Directed charity’s activities so as to be eligible for a grant
22
Felt that charity’s independence was compromised by terms of a grant
12
Rejected grant funding to avoid loss of independence
3
Had difficulty responding to changes in circumstances because of grants being tightly allocated or not available
15
Had grant application turned down because of charity’s reserves
12
Had difficulty with recruitment or retention of staff
20
Found that charity’s capacity was insufficient to deliver a grant funded project
5
Had difficulty meeting costs of deficit funded project
10
Had deficit funding withheld because charity didn’t meet outcomes
1
Had difficulty meeting additional costs incurred as a result of getting a grant
9
Felt that time spent completing grant application and monitoring forms was excessive in relation to charity’s work
40
None of the above
34
Not answered
5
Base: 663

* Column may add up to more than 100% because respondents could give more than one answer

Table 6: Level of planning.

Level of planning
Total % of charities
% of charities with employees*
We have a yearly and a long-term plan (e.g. 3-5 years) in place
19
26
We plan 1 year at a time
30
33
We make plans on an ad hoc basis, as seems appropriate at the time
14
15
We respond to events as they occur
10
10
We see no need for a strategic plan because activity is fairly constant
24
19
Others
2
-
Not answered
1
-
Base: 1687

* Column may add up to more than 100% because charities gave more than one answer.

Table 7: Type of activity by level of planning.

Type of activity
Level of planning (as % of total for each activity)*
Yearly and longer term
One year at a time
On an ad hoc basis
Respond as event occur
No need for a strategic plan
Others
 
Total % for activity
Provision of financial assistance (e.g. grant awarding)
22
10
29
17
17
30
1
Provision of a service/support direct to beneficiaries (e.g. care, aid, advice education)
65
23
32
14
8
24
2
Acting as an umbrella or resource body
5
29
26
20
10
17
1
Sponsoring or undertaking research
1.3
24
33
19
5
14
-
Housing/ accommodation
0.4
14
29
14
-
29
14
Conservation
1
7
21
29
21
29
-
Arts/theatre/choral societies/visitor attractions
3
20
41
8
6
26
-
Not answered
4
16
26
10
14
35
-
Base: 1622

* Rows may add up to more than 100% because respondents could give more than one answer.

Table 8: Factors that compromise ability to plan.

 
Total %*
% of grant funded charities*
The current level of planning is satisfactory
43
28
Volatility in income and/or expenditure
26
34
Dependence on short term grant funding
23
69
Daily running of the charity takes up all available resources
22
40
Uncertainty about beneficiaries’ future needs
9
9
Inability to get funding for feasibility studies or consultation work
6
12
Lack of specialist knowledge within charity
6
6
Inability to borrow money
4
9
Insufficient volunteer help
1
1
Base: 1622

* Columns may add up to more than 100 because respondents could give more than one answer.

Table 9: Charities that had made changes to management/governance structure or trustee board, by level of planning.

Level of planning
% of those that had made changes to management/ governance structure*
% of those that had made changes to trustee board*
Yearly and longer term plan in place
40
26
Plan one year at a time
31
32
Plan on an ad hoc basis
11
14
Respond to events as they occur
7
10
No need for a strategic plan
12
19
Others
2
2
Base: 1622

* Columns may add up to more than 100% because charities could give more than one answer.

Table 10: Factors charities under- and overestimated during their development.

 
%
  Under-estimated Accurate Over-estimated Don’t Know Not answered
Income
15
69
7
7
2
Expenditure
14
75
3
5
3
Complexity of accounting
18
69
2
6
5
Time required to manage the charity
39
52
1
5
3
Time required from trustees
25
61
2
7
5
Extent of regulatory and legislative requirements
34
45
1
16
4
Base: 1622

Table 11: Events experienced that were unexpected or had unexpected consequences (open question).

Unexpected event
% charities that have experienced it
Change in govt/ council policy or legislation
25
Funding: failure to obtain/ reduction/ need for sudden increase
39
Changing costs of rent/ insurance/ maintenance of premises
16
Staff shortages/ problems
13
Others
7
Base: 261

Table 12: Most significant key events for charity (open question).

Milestone event
% charities that reported it*
Acquiring/ repairing/ planning/ leasing/ selling property
30
Securing grant/ contract
25
Setting up as a charity/ registration/ registration as a charitable company
19
Employing/ losing staff/ problems with staff
12
Setting/ exceeding financial targets/ thresholds
8
Base: 1622

* Charities could give up to 3 responses.

Table 13: Number of charities incorporated, by year established.

 
 
% established in each time frame
 
Total %
Before 1900
1900-1970
1971-1980
1981-1990
1991-1995
1996-2002
Charity is not a company
84
82
91
88
79
83
66
Charity is a company and was a company when originally registered
9
5
2
3
9
13
23
Charity is a company but originally registered as an unincorporated an later re-registered as a charitable company
5
11
5
7
10
3
4
Not answered
2
2
2
2
2
1
7
Base
1622
38
321
145
281
626
80

Table 14: Main income source, by whether incorporated.

 
% charities with each main income source
 
Contract
Donors
Grants
Investments
Members
Trading subsidiary
Other
Charity is incorporated
59
11
31
9
3
36
8
Charity is not incorporated
40
88
68
88
94
64
90
Not answered
1
1
1
3
3
0
2
Base
85
392
245
109
349
14
260

Table 15: Level of planning, by whether incorporated.

 
% with each level of planning*
 
Yearly and longer term plan
Plan one year at a time
Plan on an ad hoc basis
Respond as event occur
No need for a strategic plan
Others
Charity is incorporated (base 224)
53
23
11
4
10
2
Charity is not incorporated (base 1358)
15
32
15
12
28
1

*Rows may add up to more than 100% because some charities gave more than one answer.

Table 16: Reasons given for becoming a charitable company.

Reason
% charities*
To protect the current trustees
60
On advice from a solicitor
49
On the basis of a risk assessment
34
Because the charity employs staff
33
On advice from an umbrella body or advisory body
30
Because the charity deals with vulnerable people or expects to in the future
26
To assist in the recruitment of trustees
22
Because the charity is complex or is likely to be so in the near future
17
To create a corporate identity for holding contracts
15
To create a corporate identity for holding land and/or shares
13
Don’t know
6
Best way to manage the charity
3
For trading purposes – charging for services/rents
1
Not answered
2
Base: 224

* Column may add up to more than 100 because respondents could give more than one answer.

Table 17: Whether charities think incorporation was the right choice.

 
% charities
 
Yes
No
Don’t know
Not answered
Charitable companies
79
3
15
3
Base: 224

Table 18: Charities with staff and/or volunteers, by awareness of current legislation.

  % charities confident that there is an up-to-date understanding of employment legislation within the charity.
 
Total %
Yes
No
Don’t know
NA
Charities with paid staff and/or volunteers
66
58
18
21
3
Base: 1068

Table 19: Charities that have made changes to their management/governance structure or trustee board.

Changes made to management/ governance structure
% charities

Changes made to trustee board

% charities
Yes, as part of a strategic plan
14
Yes, as part of a strategic plan
18
Yes, in response to unforeseen factors
8
Yes, in response to unforeseen factors
19
No changes made
69
No changes made
54
Don’t know
3
Don’t know
3
Not answered
6
Not answered
6
Base: 1622
Base: 1622

Table 20: Consideration of winding up

How often does your charity conduct an assessment of whether its activities should continue?
% charities
At every AGM
22
Only in a crisis
26
At regular intervals
10
Never
7
Occasionally e.g. when considering a change of direction
22
Not answered
13
Base: 1622

Annex C - Glossary of Terms

Capacity building is the development of structures, systems, skills, knowledge and resources so that charities are better able to achieve their objectives and realise their full potential.

Charitable company means a company:

  • formed and registered under the Companies Act 1985; or
  • to which the provisions of the 1985 Act apply as they apply to a company so formed and registered;

and

  • which is established for exclusively charitable purposes.

A Governing document is any document which sets out the charity's purposes and, usually, how it is to be administered. It may be a trust deed, constitution, memorandum and articles of association, conveyance, will, Royal Charter, Scheme of the Commission, or other formal document.

Insolvency. Charitable companies are ‘legal persons’, can incur liabilities, and can become ‘insolvent’. Such a charity can be deemed insolvent either:

  • when it is unable to pay its debts as they fall due; or
  • when the value of its assets is less than the amount of its liabilities taking into account its possible and prospective liabilities.

These two tests have a legal basis for charitable companies, as they are aspects of the definition of inability to pay debts in s.123 of the Insolvency Act.

Unincorporated charities are not ‘legal persons’ and cannot technically incur liabilities, which are instead incurred by their trustees, acting on their behalf. Unincorporated charities cannot, therefore, technically become insolvent. However, a charity may reach the financial state where the value of the assets in the trust, which are available to the trustees to settle their liabilities, are insufficient. In the context of unincorporated charities ‘insolvency’ is used to describe this situation.

Permanent endowment means property of the charity (ie land, buildings, investments or cash) which the trustees may not spend as if it were income. It must be held permanently, sometimes to be used in furthering the charity's purposes, sometimes to produce an income for the charity. Trustees cannot normally expend permanent endowment without our authority.

Primary purpose trading is a trade exercised by a charity in the course of the actual carrying out of its primary purpose. The following are examples of what might be regarded as trading in this manner:

  • The provision of educational services by a school or college in return for course fees.
  • The provision of residential accommodation by a resident care charity in return for payment.
  • A trade in which a primary purpose of the charity is carried out by beneficiaries.

Scheme. A Scheme is a legal document which amends, replaces or amplifies the trusts of a charity. It may be:

  • a fully regulating Scheme which deals with all aspects of a charity's administration and becomes the governing document of the charity; or
  • a non-regulating Scheme dealing with some particular aspect of the charity's purposes or administration by amending or amplifying the charity's governing document, or by authorising a particular action prohibited by the trusts of the charity.

Subsidiary trading company means any non-charitable trading company owned by one or more charities to carry out trading activities on behalf of the charity(ies) with a view to raising funds in a tax efficient manner.

Charity trustees are the people responsible under the charity's governing document for controlling the management and administration of the charity (s.97(1) of the 1993 Act). They may be called trustees, managing trustees, committee members, governors, or directors, or they may be referred to by some other title. In the case of an unincorporated association, the members of the executive or management committee are its charity trustees; in the case of a charitable company it is the directors.

Trustee board. We use the word ‘board’ to refer to a charity’s governing body.

Unincorporated charity means a charitable trust (other than a CIF or a common deposit fund) or a charitable unincorporated association, and for present purposes includes any other charity whose property is held on a trust (eg a company incorporated by Royal Charter).

Must is used to refer to actions that trustees, or their agents or employees, are obliged to take by law.

Should is used to suggest actions which we consider to be good practice and which we expect trustees to follow.

Annex D - Resources for Trustees

There are many resources which charity trustees can tap into to help them manage their organisation. Whilst this is not a definitive list of all the sources of information available it does offer a useful starting point. The publications listed in Annex E may also be useful.

Organisations

Further information can be obtained from the Commission:

  • by visiting our website www.charitycommission.gov.uk
  • or by contacting Charity Commission Direct.

Telephone: 0845 300 0218
Minicom: 0845 300 0219
Email

Or write to:

Charity Commission Direct
PO Box 1227
Liverpool
L69 3UG

Association of Chief Executives of Voluntary Organisations (acevo)
acevo provides good practice resources and information on sector issues.

1 New Oxford Street
London
WC1A 1NY

Tel: 0845 345 8481
www.acevo.org.uk

Association of Charitable Foundations (ACF)
ACF promotes and supports the work of charitable grant-making trusts and foundations.

Central House
14 Upper Woburn Place
London
WC1H 0AE

Tel: 020 7255 4499
www.acf.org.uk

Charities Aid Foundation (CAF)
CAF helps non-profit organisations in the UK and overseas to increase, manage and administer their resources.

25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4TA

Tel: 01732 520000
Website: www.cafonline.org

Charity Finance Directors’ Group (CFDG)
CFDG provides information for its members and others on a range of issues and specialises in helping charities to manage their accounting, taxation, audit and other finance related functions. Benefits of membership include regular members' meetings, monthly mailings and access to information and services.

3rd Floor
Downstream Building
1 London Bridge
London
SE1 9BG

Tel: 0845 345 3192
E-mail: info@cfdg.org.uk
Website: www.cfdg.org.uk

Directory of Social Change (DSC)
DSC promotes positive social change and provides a wide range of resources for trustees.

London

24 Stephenson Way
London
NW1 2DP

Liverpool

Federation House
Hope Street
Liverpool L1 9BW

Tel (books): 08450 77 77 77
Tel (training and events): London 020 7391 4800 & Liverpool 0151 708 0117
Website: www.dsc.org.uk

H M Revenue and Customs
For information on tax issues relating to charities.

St John’s House
Merton Road
Bootle
Merseyside L69 9BB

Tel: 0845 010 9000
Website: www.hmrc.gov.uk

Institute of Fundraising
The Institute of Fundraising aims to promote the highest standards of fund-raising practice.

Park Place
12 Lawn Lane
London
SW8 1UD

Tel: 020 7840 1000
E-mail: enquiries@institute-of-fundraising.org.uk
Website: www.institute-of-fundraising.org.uk

National Association for Voluntary and Community Action (NAVCA)
The NAVCA network provides a wide range of information and support for charities through its local CVSs.

NAVCA
The Tower
2 Furnival Square
Sheffield
S1 4QL

Tel: 0114 278 6636
E-mail: navca@navca.org.uk
Website: www.navca.org.uk

National Council for Voluntary Organisations (NCVO)
NCVO provides information on fund-raising and governance issues and a range of general support services.

National Council for Voluntary Organisations
Regent’s Wharf
8 All Saints Street
London N1 9RL

Tel: 0800 279 8798
E-mail: helpdesk@askncvo.org.uk
Website: www.ncvo-vol.org.uk, www.askncvo.org.uk

VolResource
This internet only resource for charities offers quick links to useful organisations concerned with the effective running of charities.

Website: www.volresource.org.uk

Wales Council for Voluntary Action (WCVA)
WCVA supports charities and the voluntary sector in Wales.

Baltic House
Mount Stuart Square
Cardiff Bay
Cardiff CF10 5FH

Tel: 029 2043 1700
Helpline: 0870 607 1666
E-mail: help@wcva.org.uk
Website: www.wcva.org.uk

Journals, magazines and newspapers

Charity Finance
3 Rectory Grove
London
SW4 0DX

Subscriptions – Tel: 020 7819 1204
E-mail: sshabiolegbe@charityfinance.co.uk
Website: www.charityfinance.co.uk

Charities Management
Subscriptions – Tel: 020 7729 6644

Charity Times
Subscriptions – Tel: 020 7426 0636
Website: www.charitytimes.com

The Guardian / Society
The Society section in Wednesday’s edition of The Guardian is particularly useful.
Website: www.SocietyGuardian.co.uk

The Times/Public Agenda
The Public Agenda section in Tuesday’s edition of The Times is particularly useful.
Website: www.timesonline.co.uk

Third Sector
Website: www.thirdsector.co.uk
Subscriptions - Tel: 020 8606 7500
E-mail: subscriptions@haynet.com

Annex E - Bibliography

Burnell, Managing People in Charities, 2nd Edition, ICSA Publishing, London, 2001.

Carleton, J, Subject to contract, Charity Finance, October 2002.

Charity Commission, Accounting and reporting by Charities. Statement of Recommended Practice, HMSO 2000.

Charity Commission, Acquiring Land (CC33), 2003.

Charity Commission, Amending charities’ governing documents: Orders and Schemes (CC36), 2006.

Charity Commission, Charities and Public Service Delivery: An Introduction and Overview (CC37), 2007.

Charity Commission, Charities and Fundraising (CC20), 2006.

Charity Commission, Charities and Insurance (CC49), 2007.

Charity Commission, Charities and Local Authorities (CC29), 2005.

Charity Commission, Charities and Risk Management, 2002, website only.

Charity Commission, Charities and Trading(CC35), 2006.

Charity Commission, Charity Reserves (RS3), 2003.

Charity Commission, Choosing and preparing a Governing Document (CC22), 2006.

Charity Commission, Collaborative working and Mergers (RS4), 2003.

Charity Commission, Disaster Appeals: Attorney General’s Guidelines (CC40), 2003.

Charity Commission, Disposing of charity land (CC28), 2007.

Charity Commission, Exempt Charities (CC23), 2002.

Charity Commission, Incorporation of charity trustees (CC43), 2004.

Charity Commission, Internal financial controls for charities (CC8), 2006.

Charity Commission, Investment of Charitable Funds (CC14), 2007.

Charity Commission, Managing Financial Difficulties and Insolvency in Charities (CC12), 2007.

Charity Commission, The Essential Trustee: What you need to know (CC3), 2007.

Charity Commission, Registering as a Charity (CC21), 2006.

Charity Commission, Small Charities: Transfer of property, alteration of trusts, expenditure of Capital (CC44), 2006.

Charity Commission, The Hallmarks of an Effective Charity (CC60), 2006.

Charity Commission, The Independence of Charities from the State (RR7), 2007.

Charity Commission, The Register of Charities - Information and services available(CC45), 2003.

Charity Commission, Trustee Recruitment, Selection and Induction (RS1), 2006.

Charity Commission, Users on Board: Beneficiaries who become trustees (CC24), 2006.

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Dalton, D, Keeping the board on board, Charity Finance, June 2002.

Davy, P, Too much of a good thing, Charity Times, May 2002.

Dickinson. S., Avoid the start-up, Third sector, November 2002.

Gaines, S, Size matters – What happens when small charities outgrow themselves? The Guardian, August 15 2002.

Harris, J, The Good Management Guide for the Voluntary Sector, NCVO, 2002.

Hind, A, The Governance and Management of charities, The Voluntary Sector Press, High Barnet 1995.

Hill, N, Risky business, Charity Times, Legal and Accounting supplement, December 2002.

HM Treasury, The Role of the Voluntary and Community Sector in Service Delivery, A Cross-Cutting Review

HM Treasury, futurebuilders: An investment Fund for Voluntary and Community Sector Public Service Delivery

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Hudson, M, Managing without profit, 2nd Edn, Penguin, London 1999.

Hunt, J, How to get ahead in charities, Third Sector, September 2002.

Hussey, D & Perrin, R, How to Manage a Voluntary Organisation – The Essential Guide for the Not-for-Profit Sector, Kogan Page Ltd, London 2003.

James, J, Cause to save, Guardian / Society, May 1 2002.

Lamont, H., Accentuating the positive, Charity Finance, June 2002.

Lloyd, SJG et al, A Practitioner’s Guide to Powers and Duties of Trustees, Tolley LexisNexis, 2002.

Peacock, G, Study the past to make a plan for the future, Third Sector, June 2002.

Peacock, G, Think capacity not core costs for the sector, Third Sector, July 2002.

Picarda, H, The law and practice relating to charities, 2nd Edition, Butterworths, London 1995.

Piper, A, Receiving a visit, Charity Finance, October 2002.

Streets, P, Income growth can undermine your real aims, Third Sector, April 17 2002.

Warburton, J, Tudor on Charities, 8th Ed., Sweet & Maxwell, London 1995.

WCVA, Faith and hope don’t run charities (trustees do): a practical guide to voluntary members of management committees, Cardiff 2002.

Acknowledgements

We would like to thank everyone who has co-operated in the production of this report, especially the charities that gave their time to speak to our staff. Special thanks also to Mike Hudson of Compass Partnership for his advice and support.

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