OPERATIONAL GUIDANCE

POOLING SCHEMES AND POOL CHARITIES

Title

Reference number

Page / paragraph

What are pooling Schemes and pool charities and what are their main features?

OG 49 A1

How to establish whether a pooling Scheme is appropriate

OG 49 B1

When to establish a single pool charity and when to establish two pool charities

OG 49 B2

How to deal with applications

OG 49 B3

Publicity and final procedure

OG 49 B4

Registration of pool charities

OG 49 B5

Accounting for pool charities

OG 49 B6

The Financial Services and Markets Act 2000 (Exemption) Order 2001

OG 49 B7

How a pool charity operates

OG 49 C1

Universities and colleges to which the Universities and Colleges (Trusts) Act 1943 applies

OG 49 C2

Model Scheme - single pool charity with multiple trustees

OG 49 D1

Model Scheme - single pool charity with sole trustee

OG 49 D2

Model Scheme - two pool charities with multiple trustees

OG 49 D3

Model Scheme - two pool charities with sole trustee

OG 49 D4

Glossary of terms for series 49 only

OG 49 G1

Checklist - main points to consider

OG 49 X1

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Alphabetical Index to Operational Guidance
Numerical List of Operational Guidance
Explanation of Operational Guidance