The Regulator for Charities in England and Wales
Bringing together points of good practice that we identify during our work, which is of potential relevance across all parts of the sector
Guidance, written for our staff, on charity law and practice
A list of Guidance Updates
This guidance is written for charities established with a religious purpose whose main focus is religious worship and related activities. It covers key aspects of the legal and good practice framework, and how they apply to faith-based charities.
Guidance and further information, including example model documents.
The Q&A pack focuses on the use of companies limited by guarantee as a means of achieving a corporate structure that provides limited liability to trustees and members of the charity. It sets out the circumstances in which incorporation of an existing charity might be an appropriate step to take, offers information on the incorporated structures available, sets out the practical steps to take when incorporating and signposts further guidance on this topic. It also flags up some commonly encountered pitfalls arising with incorporation.
We have prepared a Q & A pack to answer the questions that are most frequently raised with us about audit exemption under the Companies Act, the audit or independent examination of company charities and the audit of group accounts prepared by company charities under the Charities Act 1993.
NHS specific guidance
The Department of Work and Pensions has recently put out to consultation the remaining regulations to be made under the Pensions Act 2008.
New Commission guidance about corporate foundations - HTML Version | PDF Version
This guidance explains how the requirements of charity law apply to research carried out by Universities and other Higher Education Institutions, particularly research conducted in partnership with non-charitable organisations. Written in collaboration with the Higher Education Tax Forum - HTML Version | PDF Version
Three factsheets covering the three main problems faced by almshouse charities that find themselves in trouble.
Information and guidance for charities delivering services on behalf of public authorities
This guidance is to aid charities in deciding what actions are and are not appropriate in the run-up to an election. It should be read in conjunction with CC9 - HTML Version | PDF Version (English)
This guidance is about the Large Charities Division which works with charities which have an annual income of more than £5 million
This guidance is primarily for trustees and others involved with "small" charities - that is, charities in England and Wales with incomes of under £20,000 a year
This guidance sets out what a charity should do if it gets into a dispute.
"Dissolution, winding up and removal from the Register for medium sized charities", (CSD 1077A), is our guidance for unincorporated charities with an annual income of more than £20,000 and charitable companies that are winding up or dissolving and need to be removed from our Register. There is also a declaration form (CSD 1077) that those charities can complete to enable us to fast track their removal
This guidance aims to provide trustees, staff involved in raising funds for a charity and professional fund-raisers with advice on some of the issues that arise when a charity allows its name to be used or associated with a commercial company as a means of raising funds for the charity. - HTML Version | PDF Version (English)
Guidance on charities' use of their funds for making "social" or "programme-related investments" - that is pursing their charitable purposes through the provision of loans, loan guarantees or the subscription or purchase of shares or through the letting of land and buildings - HTML Version | PDF Version (English)
(including the acquisition of Tennated Housing and Tenants as members of Governing Bodies)
This guidance is primarily aimed at organisations seeking to become RSLs and register with the Commission, it is also relevant to existing RSLs registered as charities- HTML Version | PDF Version (English)
This guidance is issued jointly by HM Revenue and Customs, the Housing Corporation and ourselves. It gives charity trustees, including the boards of registered social landlords (RSLs), general information and advice on providing charitable shared-ownership housing
Legal requirements and recommended good practice for charities whose work is either wholly or partly international or overseas based
Accounting for defined benefit pension schemes under FRS 17: Retirement Benefits has raised questions as to how a charity's reserves policy is affected by the balance sheet disclosure of pension assets or liabilities. This guidance prepared in partnership with The Charity Finance Directors' Group looks at issues including the cash flow impacts of pension arrangements on reserves policy
Defined Benefit Pension Schemes can be complex. This Q&A packs answers the basic questions and signposts further sources of guidance
Children are an especially vulnerable group and the Charity Commission is particularly concerned to stress the importance of proper safeguards within charities for the protection of children
This guidance – prepared jointly with DCMS - advises trustees of charitable museums, galleries and libraries how to identify and manage conflicts of interest that might arise at their charities
This guidance clarifies the circumstances in which those responsible for a school can provide pre-school facilities and what happens when an existing charitable pre-school association already operates at the school
Practical hints and tips on involving young people in running a charity - including a summary of the legal position for including under 18s as trustees.
Prospective trustees should be asked to declare that they are not disqualified from acting as a charity trustee. This model declaration form can be used to obtain a signed declaration
This guidance is aimed principally at small and medium-sized charities and answers the questions we are most often asked by charities about electronic banking
This guidance explains how charitable companies can make use of the law permitting a wider range of director indemnities than in previous Companies Act provisions
This guidance focuses specifically on Common Deposit Funds (CDFs) which are one form of deposit-taking schemes
This guidance focuses specifically on Common Investment Funds (CIFs) which are one form of investment
This guidance is intended to explain to charity trustees and their advisers the role of the Official Custodian
Information on two important pieces of legislation, the Data Protection Act 1998 and the Human Rights Act 1998 which have significance for everyone in the UK, including charities
Advice about the legal position and best practice when a charity offers to meet the cost of will preparation as a fund-raising venture
Guidance relating to the Act which protects workers from detrimental treatment or victimisation from their employer if, in the public interest, they blow the whistle on wrongdoing
This checklist provides a series of questions trustees should ask themselves at different stages of the charity's development. - HTML Version | PDF Version (English)
Lack of knowledge about the duties and responsibilities of charity trusteeship may not just affect the way in which the charity is run, but can also have personal consequences for the trustees themselves
This guidance sets out to explain the powers and duties of charity trustees when investing charitable funds
This guidance seeks to help trustees identify and manage conflicts of interest
These guidelines consider some aspects of liability under civil law for infringement of another’s rights
The Commission's full response - HTML Version | PDF Version (English)
The Government's review proposals (external website)
Non-Scottish charities are now being asked to consider whether their activities will require registration in Scotland - HTML Version
In some cases OSCR will require English and Welsh charities to amend their governing documents in order to meet the Scottish charity test. This guidance sets out why this is necessary and suggests wording that is acceptable to both the Commission and to OSCR - HTML Version
We have been considering the charitable status of playing fields and recreation grounds held by Local Authorities as memorials to His Late Majesty King George V
Details information on The Companies Act 2006 and how it affects charities
UK charity regulators unite to advise householders how to spot genuine charity collections from commercial outfits