Charity Commission

The regulator for charities in England and Wales

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          • Annual Report 2011-12
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      • What information must trustees send us this year?
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        • Reporting and Accountability
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          • Audit and examination of company charities - New Q & A pack
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          • Auditing and examining your accounts
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          • Guidance on audits for company charities
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        • Notifying us of changes
          • Changing your contact details
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        • Preparing your Annual Return
          • About the Annual Return form - 2009
          • About the Annual Return Form 2008
          • About the Annual Update
          • Annual Return 2008 - 2007 What do charities need to submit to the Charity Commission
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          • Annual return forms and guidance
          • Annual Returns
          • Annual Returns Homepage 2008 - 2007
          • Charity Summaries (SIRs)
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          • FAQs
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          • Guidance Notes for the Summary Information Return
          • Part A - Charity information
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          • Preparing your Annual Return
          • Publication of the Summary Information Return (SIR) 2005, Guidance Notes and reviews of the SIR 2007
          • Standard Information Return - Key Principles
          • Summary Information Returns (SIRs) Listing Page
          • Welsh online Annual Return forms 2010
          • Welsh Online Annual Return Forms 2011
          • Welsh Online Annual Returns Intro
          • What do charities need to submit to the Charity Commission this year?
          • When do trustees need to send us their annual return?
        • Preparing your Trustees' Annual Report
          • Demonstrating public benefit
          • Example Trustees' Annual Reports and Accounts
          • Preparing your Trustees' Annual Report
          • What information must go into Trustees' Annual Reports?
          • Who should prepare trustees' Annual Report
        • Preparing your Charity Accounts
          • Accruals accounts for larger charities
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          • Archived accounting guidance
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          • Example Accounts
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          • Future of UK accounting and Charities SORP
          • Guidance for small charities about the SORP
          • Independent Examination
          • Ordering a printed copy of the SORP
          • Preparing your Charity Accounts
          • Reporting Charities' Performance and Achievements
          • Simple receipts and payments accounts
          • SORP 2005 documents
          • SORP 2005: What has Changed?
          • SORP Committee archive
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          • SORP Committee Meetings and Papers
          • SORP Committee Members
          • Sorp Information Sheet
          • SORP INFORMATION SHEET 2
          • SORP Information Sheet 3
          • SORP mailbox for your comments about what might be changed
          • SORP Research Programme
          • SORP Stakeholder roundtable briefing pack
          • SORP, Charity Accounts and Reporting
          • What accounting method do I use?
      • Charity essentials
        • Charity essentials
        • Hallmarks of an effective charity
        • The essential trustee
        • Public benefit
          • Any other charitable purposes
          • Assessment Report - Church Mission Society
          • Assessment Report - Cornwall Old People’s Housing Society
          • Assessment Report - Highfield Priory School Ltd
          • Assessment Report - London Sri Murugan Temple
          • Assessment Report - Manor House School Trust Ltd
          • Assessment Report - Pangbourne College Ltd
          • Assessment Report - Penylan House, Jewish Retirement and Nursing Home
          • Assessment Report - S. Anselm's School Trust Ltd
          • Assessment Report - Tara Mahayana Buddhist Centre
          • Assessment Report - The Manchester Grammar School Foundation
          • Assessment report - The Radlett Lawn Tennis and Squash Club: public benefit plans 2012
          • Assessment Report - The Rest Bay Convalescent Hotel
          • Assessment Report - United Christian Broadcasters Ltd
          • Assessment summary - Highfield Priory School Ltd
          • Assessment summary - Penylan House
          • Assessment summary - Rest Bay Convalescent Hotel
          • Assessment summary - S. Anselm's School Trust Ltd
          • Brighton College Conference
          • Charitable purposes and Public Benefit
          • Charities and Public Benefit
          • Charities and Public Benefit: Summary Guidance
          • Churches Main Committee
          • Commentary on the Descriptions of Charitable Purposes in the Draft Charities Bill
          • Consultation on draft supplementary guidance on Public Benefit and Fee-charging
          • Consultation on draft supplementary guidance on Public Benefit and the Advancement of Education
          • Consultation on draft supplementary guidance on Public Benefit and the Advancement of Moral or Ethical Belief Systems
          • Consultation on draft supplementary guidance on Public Benefit and the Advancement of Religion
          • Consultation on draft supplementary guidance on Public Benefit and the Prevention or Relief of Poverty
          • Consultation: The advancement of amateur sport
          • Educational Trusts Foundation
          • Emerging findings 2009-11
          • Emerging findings for charity trustees from the Charity Commission's public benefit assessment work: 2008-09
          • Example Assessment Report
          • Explaining public benefit - key speeches
          • Guidance on Charitable Purposes
          • Interim Advice
          • ISC Annual Conference
          • Open letter from the office of the Chief Executive
          • Promotion Of Equality And Diversity For The Benefit Of The Public
          • Promotion Of Religious Harmony For The Benefit Of The Public
          • Public Assessment Report - Gwent Ballet Theatre Limited
          • Public Benefit Asessment Report - The Radlett Lawn Tennis and Squash Club
          • Public Benefit Assessment Information
          • Public Benefit Assessment Report - Birmingham City Football Club Community Trust
          • Public benefit assessment report - FAQs
          • Public Benefit Assessment Report - Q & A
          • Public Benefit Assessment Report - Royal Opera House Covent Garden Ltd
          • Public Benefit Assessment Report - The Castle Players
          • Public Benefit Assessment Report - Tintagel Memorial Playing Fields Association
          • Public Benefit Assessment Report - Wigan Leisure and Culture Trust
          • Public Benefit assessment Report - Young Concert Artists Trust
          • Public Benefit Assessment Reports
          • Public Benefit Assessment Reports - Reports
          • Public Benefit Guidance
          • Public Benefit Guidance Generator for the prevention or relief of poverty
          • Public Benefit Press Page
          • Public Benefit Reports - Glossary
          • Public benefit requirement for independent charitable schools: Charity Tribunal decision
          • Public Benefit: Statement of the basis for the Charity Commissons role and actions
          • Regional focus group discussions
          • The advancement of amateur sport
          • The advancement of animal welfare
          • The advancement of citizenship or community development
          • The advancement of education
          • The Advancement of Education for the Public Benefit
          • The advancement of environmental protection or improvement
          • The advancement of health or the saving of lives
          • The advancement of human rights, conflict resolution or reconciliation or the promotion of religious or racial harmony or equality and diversity
          • The advancement of religion
          • The Advancement of Religion for the Public Benefit
          • The advancement of the arts, culture, heritage or science
          • The Headmasters’ & Headmistresses’ Conference - Dame Suzi
          • The Prevention or Relief of Poverty for the Public Benefit
          • The Promotion of Social Inclusion
          • The promotion of the efficiency of the armed forces of the Crown, or of the efficiency of the police, fire and rescue services or ambulance services
          • The relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage
          • Tribunal reference on poverty law
          • Toolkit
      • Charity governance
        • Charity governance
        • It's your decision - Charity trustees and decision making - an overview
        • It's your decision - Draft guidance on decision making for charity trustees
        • Environmental responsibility
          • Environmental responsibility
          • Environmental responsibility - Case Studies
          • Environmental responsibility - Legislation
          • Environmental responsibility - Local Action
          • Environmental responsibility - Questions and Answers
          • Ethical investment
          • Management systems, benchmarking and audit
          • Procurement
          • Reporting
          • Seminar - 2007
          • Training and assistance
        • Good governance
          • A guide to conflicts of interest for charity trustees
          • Charities and the Equality Act
          • Commission welcomes updated Governance Code for charities
          • Conflicts in your charity
          • Conflicts of Interest
          • Equality Act guidance for charities: Restricting who can benefit from charities
          • Good governance
          • Incorporating an existing charity as a company
          • Key Principles of Good Governance
          • Q & A - Conflicts of interest and the Companies Act 2006
          • Questions To Consider At Key Stages In The Life Of A Charity
          • Setting up a company to replace an existing charity
          • The Companies Act 2006
        • Managing charity resources
          • Charities and Investment Matters: overview
          • Charity Commission publishes guidance on reporting trustees' expenses and responds to the Expert Group on Expenses
          • Charity Reserves and Defined Benefit Pension Schemes
          • Common Deposit Funds
          • Common Investment Funds
          • Dealing with financial difficulties
          • Defined Benefit Pension Schemes
          • Electronic Banking
          • Ex gratia payments by charities
          • Financial Services Compensation Scheme - what it means for charities
          • Legal underpinning
          • Managing charity resources
          • Report of the Expert Group on Expenses
          • Reserves
          • Resources and news about charities being impacted by the economic downturn
          • VAT Registration
        • Managing risk
          • Charities and Risk Management
          • Charities and Risk Management - Appendices I, II and III
          • Child Protection
          • Consultation on the Compliance Toolkit
          • Criminal Records Bureau (CRB) checks
          • Managing risk
          • Vicarious liability of a charity or its trustees
      • Specialist guidance
        • Specialist guidance
        • Arts charities
          • Arts charities
        • Corporate foundations
          • Corporate Foundations
        • Schools and Higher Education Institutions
          • Academy Schools: guidance on their regulation as charities
          • Charities and Charity Trustees – an introduction for School Governors
          • Extended Schools Initiative and pre-school childcare
          • Registration of Welsh Universities
          • Research by Higher Education Institutions
          • Schools and Higher Education Institutions
        • Faith charities
          • Case studies - Registering as a charity
          • Case Study: Accountability and transparency
          • Developing your governing document: Guidance for faith-based charities
          • Faith in Focus
          • Faith in Focus The newsletter from the Faith & Social Cohesion Unit
          • Faith in Good Governance
          • Faith-based charities
          • Liability for church chancel repairs
          • Working with Faith Groups
        • Housing
          • Affordable Home Ownership - Charitable Status and Tax
          • Almshouse Factsheets
          • Annex 1
          • Annex 2
          • Charitable Registered Social Landlords
          • Charities providing housing
        • Local authorities
          • Checking the charity is fit for purpose
          • Checking who's the trustee
          • Consolidating/transferring small funds
          • Councillors' guide: to a council's role as charity trustee
          • Local authorities as trustees
          • Managing and planning for change checklist
          • Managing small funds checklist
          • Other governance checklists for local authorities
          • Property transactions
          • Property transactions, transfers of land and funds and consolidation of small funds
          • Ten tips for councils in their roles as charity trustee
          • Transfer of assets (land and buildings)
          • Types of charities under local authority control
        • NHS charities
          • Board members' role
          • Guidance for corporate trustees and trustee bodies managing NHS charitable funds
          • NHS charities
          • NHS Charities and independence, indicators and evidence
          • NHS Charities Guidance
          • Trusts and trusteeship under NHS Acts, 1946-2006
        • Recreation grounds
          • Dedication of local authority land as a King George's Field
          • Recreation ground charities
          • Recreation Ground Charities
        • Royal Charter charities
          • Royal Charter charities
          • Royal Charter charities
        • Small charities
          • Accounting and reporting
          • Alphabetical list of topics
          • Changing what your charity does
          • Closing or merging a small charity
          • Dealing with property
          • Further information and links
          • Getting registered
          • Guidance for different types of small charity
          • Holding meetings and voting
          • Organisations supporting small charities
          • Raising money
          • Running a small charity
          • Small charities
          • Starting a small charity
          • Trustees - responsibilities, skills, recruitment and expenses
          • Village Halls: Answers to some common questions
          • What to do if your charity grows
        • Wills and legacies
          • Wills and charitable legacies
      • What information must trustees send?
        • Annual income £10,000 or less
        • Annual income over £1 million
        • Annual income over £10,000 and up to £25,000
        • Annual income over £25,000 and up to £500,000
        • Annual income over £500,000 and up to £1,000,000
        • What information must trustees send us this year?
      • Charity activities
        • Charity activities
        • Campaigning and political activities
          • Campaigning and political activity
          • Charities and elections
          • Charities and political donations
        • Delivering public services
          • Charities delivering public services
          • Public Service Delivery
        • Fundraising
          • Charity Doorstep Collections
          • FAQs - fundraising
          • Fundraising
          • Gift Aid
          • Paying for Wills with Charity Funds
          • Useful Guidelines - Giving Safely to Charity
        • Working internationally
          • Charities working internationally
          • Charities working outside England and Wales
          • English and Welsh charities working in Northern Ireland
          • English and Welsh charities working in Scotland
          • Joint Guidance for Cross-Border Charities
          • Meeting other legal requirements
          • Money and Property Matters
          • Monitoring and Reporting
          • Projects, Staff and Collaborations
          • Protecting staff and beneficiaries and managing risk
          • Registering an international charity or overseas disaster appeal
          • Sources of information
          • Standard wording for objects and dissolution clauses agreed with the Office of the Scottish Charity Regulator (OSCR)
        • Working with other charities
          • Choosing to collaborate: Helping you to succeed
          • Making mergers work: Helping you succeed
          • Policy Statement on Mergers, Collaborative Working and Due Diligence
          • The Register of Mergers
          • Working with other charities
    • FAQs
      • FAQ check
      • Frequently asked questions - list of topics
      • About the Commission
        • FAQs about the Commission
      • Annual returns
        • FAQs about Annual Returns
      • Changing your charity's details
        • Can we adopt a new governing document?
        • FAQs about changing your charity's details
        • How can we adopt a working name?
        • How do we amend our governing document?
        • How do we change or widen our objects?
        • How do we change our charity's name?
        • How do we change our contact and trustee details?
        • I am mistakenly listed as a trustee of another charity, how do I remove my details?
        • Scheme and order authorising: what's changed?
        • Why have our registered details been changed?
      • Charities Act 2006
        • What is a Charitable Incorporated Organisation (CIO) and why is it being introduced?
      • Closing a charity
        • FAQs about closing a charity
      • Closing or merging a charity
        • Can we deregister as our income is under £5,000?
        • FAQs about closing or merging a charity
        • How do we close our charity?
        • How do we merge with another charity?
        • How do we notify you that we have closed?
        • Our charity closed some time ago, can we be removed?
      • Complaints
        • FAQs about complaints
      • Land and property
        • FAQs about land and property
      • Online services
        • Can you confirm I have submitted our annual return and accounts?
        • FAQs about using online services
        • How do I get a password for online services?
        • How do we change our financial year end?
        • I have ordered my password, when will I receive it?
        • What if I am unable to send you a PDF?
      • Other popular FAQs
        • How do I complain about a Charity Commission decision?
        • Other popular FAQs
        • What should I do if a charity isn’t having meetings?
      • Public benefit
        • FAQs about public benefit
      • Registering a charity
        • Can I register a Charitable Incorporated Organisation (CIO)?
        • Can I register the UK branch of an overseas charity?
        • Can I save my registration application and come back to it later?
        • Can we register as a charity if our income is less than £5,000?
        • Can we view the registration form before starting our application?
        • Do we have to register as a charity?
        • Do we need to register if our charity's income will only be over £5,000 for this year?
        • FAQs about registering a charity
        • How can my charity get funding if it isn't registered?
        • How do I access a saved registration application?
        • How do I convert an existing charity into a charitable company?
        • How do I correct a mistake on our registration application?
        • How do I start a charity?
        • How long does it take to register a charity?
        • Should my charity become a charitable company?
        • What are the advantages of being a registered charity?
        • What is an 'exempt' charity?
        • Which governing document is right for my charity?
        • CIOs
          • Are members liable for any of the debts of the CIO if it is wound up?
          • Are there any restrictions on the name you can give a CIO?
          • Can a charitable Industrial and Provident Society convert to a CIO?
          • Can a CIO communicate with its members electronically?
          • Can a CIO have a corporate trustee?
          • Can a CIO have informal or associate members?
          • Can a CIO have more than one class of membership?
          • Can a CIO make its own rules or bye-laws?
          • Can a CIO transfer its undertaking to another CIO?
          • Can a Community Interest Company (CIC) convert to a CIO?
          • Can a corporate body become a member of a CIO?
          • Can an exempt charity be set up as, or convert to, a Charitable Incorporated Organisation?
          • Can an existing charitable company convert to a CIO?
          • Can an existing charity with permanent endowment set up a CIO and transfer the assets to the CIO?
          • Can an existing unincorporated association or charitable trust convert to a CIO?
          • Can an unincorporated association be a member of a CIO?
          • Can anyone be a member of a CIO?
          • Can anyone be a trustee of a CIO?
          • Can CIO members vote by post?
          • Can CIO members vote by proxy?
          • Can details of former members be removed from the register of members?
          • Can records be kept in electronic form?
          • Can the members of the CIO remove the trustees?
          • Can two or more CIOs amalgamate?
          • Do all CIOs have to send accounts and an annual report to the Commission?
          • Does a CIO have to have a seal?
          • FAQs about Charitable Incorporated Organisation (CIO)
          • How can I find out if a CIO has any charges against its property?
          • How can someone stop being a member of a CIO?
          • How do CIOs dissolve?
          • How do we amend our constitution?
          • How does a new organisation set up a CIO?
          • Is a CIO the right structure for our charity?
          • Is there a limit on the number of young trustees a CIO can have?
          • Is there a minimum and maximum number of trustees that a CIO must have?
          • Is there a model constitution for CIOs?
          • Must a CIO keep a register of members and what information must the register contain?
          • Must a CIO keep a register of trustees?
          • Must I use one of the Commissions' model constitutions?
          • We are an unincorporated charity and we want to set up a CIO and transfer our assets. What happens to our subsidiary trading company?
          • What are the benefits of being a CIO?
          • What are the duties of the members of a CIO?
          • What are the rules that govern CIOs?
          • What information must trustees of a CIO send to the Commission?
          • What information will I be able to see about a CIO on the Commission’s register?
          • What is a CIO?
          • What is a Scottish Charitable Incorporated Organisation (SCIO)?
          • What issues do unincorporated charities need to consider?
          • What kind of accounts do CIOs have to produce?
          • What other records must a CIO keep?
          • What types of amendments to a CIO’s constitution need the Commission’s consent ?
          • What types of charity will benefit most from being a CIO?
          • What will CIOs have to do that is different from/additional to an unincorporated charity?
          • When can I register as a CIO?
          • Who can see the register of members?
          • Who can see the register of trustees?
          • Why should I use one of the Commission’s model CIO constitutions?
          • Will a CIO that works in Scotland have to register with the Office of the Scottish Charity Regulator (OSCR)?
      • Requests for information
        • Am I a trustee?
        • Can I obtain a copy of the register?
        • Can I view the accounts for a charity?
        • Can other trustees access my personal information?
        • Can our charity link with a Community Interest Company (CIC)?
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        • FAQs about requesting information
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        • When was a person added or removed as a trustee?
        • Where can I get a plain language guide to the Charities Act 2006?
        • Who are the charity trustees?
      • Running a charity
        • Can an overseas charity fundraise here?
        • Can members and the public attend meetings?
        • Can my charity fundraise with another charity?
        • Can my charity raise money by selling goods and services?
        • Can our employees become trustees?
        • Can our trustees become employees?
        • Can people connected to trustees be paid?
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        • Can the trustees have access to all of the charity’s records?
        • Can trustees be related?
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        • Can we appoint trustees who are resident abroad or do not have British nationality?
        • Can we buy a long serving trustee a leaving gift?
        • Can we discuss non-agenda items at meetings?
        • Can we give funds to another charity?
        • Can we have a vote of no confidence in a trustee?
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        • Can we postpone or reconvene a meeting?
        • Can we raise money through commercial participation?
        • Can you advise on taking out a loan?
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        • Do I need to be registered in order to fundraise?
        • Do the changes to our governing document have to be made at the annual general meeting (AGM)?
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        • FAQs about running a charity
        • How can we establish a trading subsidiary?
        • How do I open a charity shop?
        • How do I raise concerns about someone fundraising for a charity?
        • How do I resign as a trustee?
        • How do we appoint new trustees?
        • How do we get consent for payment of trustees?
        • How do we recruit new trustees?
        • How long do we have to keep our charity records for when we close?
        • How many trustees do we need?
        • How much notice do we need to give for our annual general meeting (AGM)?
        • How should a conflict of interest be managed?
        • Is the money that we raise restricted?
        • Trustee disqualification
        • What are CIF's and CDF's?
        • What are reasonable trustees' expenses?
        • What are the responsibilities of a trustee?
        • What do we do if we can't get a quorum?
        • What do we need to display our registered number on?
        • What is a quorum?
        • What is a special resolution / supplemental deed?
        • What should we do if we are expecting disruptions at our meeting?
        • What type of mediation might help a charity?
        • When do we have to have our annual general meeting (AGM)?
        • Who are our members?
        • Who can be trustees?
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        • Accounting and reporting
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        • Fundraising
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          • FAQs about managing property
      • Sending annual returns
        • Can a subsidiary company take advantage of audit exemption under the Companies Act?
        • Can I get a sample annual return form to see what's involved?
        • Can we have an audit dispensation?
        • Do my charity's accounts need to be reviewed by an independent third party?
        • Do we need to complete an annual return form if our income is less than £10,000
        • FAQs about Annual return and Accounts
        • Have you received our charity's accounts?
        • How do I complete the annual return online?
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        • How do I write a Trustees' Annual Report?
        • How do we send in our charity's accounts?
        • How should trustees approve their charity accounts?
        • What are the submission requirements for previous years?
        • What does my charity have to send to the Commission?
        • What is included as gross income?
        • What type of accounts should my charity prepare?
        • What's the difference between an 'AR' and a 'TAR'?
        • Who can carry out an independent examination?
        • Why aren't my charity's accounts displayed on your website?
        • Why does the register of charities say my charity's annual return is late?
        • Why have I received a reminder when I've already completed my annual return?
      • Starting a charity
        • FAQs about starting a charity
        • How do we provide evidence of £5,000 income?
    • Manage your charity
      • Amending Governing Documents: Unincorporated Charities CSD 1342a
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      • Compliance Toolkit - Chapter 1 Module 3
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        • Back on track - Annex 2 2011-12
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        • Compliance Toolkit - Chapter 2 Tool 1: The risk assessment cycle
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        • Compliance Toolkit - Chapter 2 Tool 11: Monitoring grants
        • Compliance Toolkit - Chapter 2 Tool 12: Monitoring visit checklist
        • Compliance Toolkit - Chapter 2 Tool 13: Options for on-site inspections
        • Compliance Toolkit - Chapter 2 Tool 14:Monitoring visit log
        • Compliance Toolkit - Chapter 2 Tool 15: Project monitoring checklist
        • Compliance Toolkit - Chapter 2 Tool 16: Due diligence - core principles
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        • Compliance Toolkit - Chapter 2 Tool 8: Know your partner - key issues to think about
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        • Compliance Toolkit - Chapter 4 Tool 1
        • Compliance Toolkit - Chapter 4 Tool 3: The use of intermediaries – checklist of some key risk management questions
        • Compliance Toolkit - Chapter 4 Tool 4: Checklist of some key financial controls when using intermediaries
        • Compliance Toolkit - Chapter 4 Tool 5: Checklists of some key controls when making physical cash transfers
        • Compliance Toolkit - Chapter 4 Tool 6: Cash Courier agreement form
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        • Compliance Toolkit Chapter 1 module 7
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        • Compliance toolkit index - Chapter 1
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        • Counter-terrorism Strategy
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      • UNpublished Our Regulatory Activity
    • Publications
      • A Breath of Fresh Air
      • Alcohol: selling or providing drinks at events
      • Birth of a charity
      • Birth of a charity - Governance of organisations seeking registered charitable status
      • Cause for Complaint?
      • CC15b - Charity Reporting and Accounting: The essentials 2009
      • CC16 - Receipts and Payments Accounts Pack
      • CC17 - Accruals Accounts Pack
      • CC18 USE OF CHURCH HALLS FOR VILLAGE HALLS AND OTHER CHARITABLE PURPOSES
      • CC2 CHARITIES AND THE CHARITY COMMISSION
      • CC20a: Charities and Fund-raising: A Summary
      • CC21 - Registering as a Charity
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      • CC28 Chart Summary
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      • CC3 - The Essential Trustee: What you need to know
      • CC31 - Independent Examination of Charity Accounts: Trustees' Guide
      • CC32 - Independent Examination of Charity Accounts - Examiners' Guide
      • CC33 AQUIRING LAND
      • CC34 - Collaborative Working and Mergers:
      • CC35 - Trustees, trading and tax
      • CC35 - Trustees, trading and tax
      • CC35 - Trustees, trading and tax:
      • CC37 - Charities and Public Service Delivery – An Introduction and Overview
      • CC3a Responsibilities of Charity Trustees
      • CC42 - Appointing Nominees and Custodians: Guidance under s.19(4) of the Trustee Act 2000
      • CC43 INCORPORATION OF CHARITY TRUSTEES
      • CC44 - Small Charities: Transfer of Property, Alteration of Trusts, Expenditure of Capital
      • CC46 Statutory Inquiries into Charities
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      • CC60 - The Hallmarks of an Effective Charity
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      • CC7 - Ex Gratia Payments By Charities
      • Changing your Charity's Governing Document (CC36)
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      • Charities' Awareness
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      • Checklist
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      • Consortia for the delivery of public services: the issues for small and medium-sized charities
      • Disaster Appeals: Attorney General's Guidelines (CC40)
      • Disposals of charity property – New version of CC28
      • Finding new trustees: what you need to know (CC30)
      • Firm Foundations
      • Going Green: Charities and Environmental Responsibility
      • Independent report endorses SORP
      • Internal Financial Controls For Charities (CC8)
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      • Latest research report published
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      • Obtaining our publications in other languages and formats
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      • Preservation and Conservation
      • RR1 - The Review of the Register of Charities
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      • RR2 Promotion of Urban and Rural Regeneration
      • RR3 - Charities for the Relief of Unemployment
      • RR4 - The Recreational Charities Act 1958
      • RR7 - The Independence of Charities from the State
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      • RS 4a - Collaborative working and mergers: Key findings
      • RS 4a - Collaborative working and mergers: Key findings
      • RS1 - Trustee Recruitment, Selection and Induction
      • RS1 - Trustee Recruitment, Selection and Induction - Annex A, B, C & D
      • RS10 Trustee Recruitment and Induction - Annex A, B, C & D
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      • RS2 - Charities and Commercial Partners - Annex A, B and C
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      • RS3a - Charity Reserves: Key Findings
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      • RS6 - Milestones: Managing key events in the life of a charity
      • RS6 Milestones: Managing key events in the life of a charity - Annex A, B, C, D & E
      • RS6a - Milestones: Summary
      • RS7 - Charities And Membership: Annex A, B, C & D
      • RS7 - Membership Charities
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      • RS8 - Transparency and Accountability
      • RS8 Transparency and Accountability: Annex A - Research Techniques and Survey findings
      • RS9 - Village Halls and Community Centres
      • RS9 - Village Halls and Community Centres: Annex A, B, C & D
      • RS9a - Village Halls and Community Centres: Summary
      • Snapshot of charities in Wales
      • Speaking Out - Guidance on Campaigning and Political Activity by Charities
      • Start as you mean to go on
      • Strength in Numbers
      • Strength in numbers charts
      • Tell It Like It Is: The extent of charity reserves and reserves policies
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      • The Official Custodian for Charities' Land Holding Service (CC13)
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      • Unpublished Publications
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        • Charities Act 2011
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        • Charities and property survey closes 30 September
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        • Consultation blog on public benefit guidance
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        • Japan scam charity appeal warning
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        • Model governing documents updated
        • New Charity Commission Chair appointed
        • Now it's even easier to register a charity
        • Online Welsh Article
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        • Pakistan Floods Appeal
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    • Start up a charity
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          • Can an existing charity with permanent endowment set up a CIO and transfer the assets to the CIO?
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        • Example objects
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          • Example Object - illage Halls
          • Example Objects -
          • Example Objects -
          • Example Objects - Advancement of Education
          • Example Objects - Advancement of Religion
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          • Example Objects - Equality and Diversity
          • Example Objects - Family Planning
          • Example Objects - Promotion of Human Rights
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          • Example Objects - Recreational Charities Act 1958
          • Example Objects - Refugees / Those Seeking Asylum
          • Example Objects - Relief of Financial Hardship
          • Example Objects - Relief of Poverty
          • Example Objects - Relief of Sickness
          • Example Objects - Relief of Unemployment
          • Example Objects - Religious Harmony
          • Example Objects - Social Inclusion
          • Example Objects - Sustainable Development
          • Example Objects - The Establishment and Maintenance of a Museum and/or Art Gallery
          • Example Objects - Urban or Rural Regeneration
          • Example Objects - Young People
          • Index to Example Objects
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        • Is a new charity the best way forward?
        • Things to think about before setting up a charity
        • Understanding how a charity must operate
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