OPERATIONAL GUIDANCE CHARITY INCOME RESERVES Index 043<

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Operational Guidance

Charity Income Reserves

Title	Reference number	Page / paragraph
An overview	OG 43 A1
What constitutes ‘reserves’ and how to identify them	OG 43 B1
The law and our policy	OG 43 B2
Fundraising	OG 43 B3
Donations and legacies - income or endowment?	OG 43 B4
Risk factors for triggering regulatory intervention and scrutinising a charity’s reserves policy	OG 43 C1
The use of our regulatory powers and charities judged to have reserves inconsistent with our guidelines	OG 43 C2
Precedents - trustees' duty to apply incoming resources	OG 43 P1
See also:
Charities' Reserves	CC19

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