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Charities and social enterprises

Guidance and regulation

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  • Find out what being a charity trustee involves, if you can claim expenses and where to get help and advice.

  • Use our online service to keep your charity’s information and contact details up-to-date with the Charity Commission.

  • Find out how to make changes to your charity's governing document.

  • Comprehensive information for those people who want to form a community interest company (CIC), other stakeholders and those giving professional advice about CICs.

  • How to get the right people with the right skills on your charity's trustee board.

  • Find out what procedures you need to follow to resign as a charity trustee or remove a trustee from the board.

  • The recruitment, appointment and induction process for new charity trustees and how to set a framework for recruitment.

  • How to close a charity, and what to tell the Charity Commission when you have closed the charity.

  • This guide outlines what the law in England and Wales says a charity is.

  • How to manage your charity’s financial activity and use internal financial controls to reduce the risk of loss.

  • Find out about the rules you must follow to govern your charity.

  • Bespoke model constitutions for use when forming or converting to a CIC, with memorandum of association and articles of association templates. When completing section A8 of form IN01, please only tick "option 3-bespoke …

  • Understand the rules on political activity and campaigning and how they are regulated now a general election has been called.

  • How to register your charity once it has been set up, what you need before you start your application and what happens after you apply.

  • Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.

  • How to decide what your charity’s purposes are and write them in the ‘objects’ clause of your governing document.

  • How to change your charity structure, for example from unincorporated to a CIO or charitable company.

  • Sets out the main requirements for incorporating a company in the UK.

  • Find out how to make sure that your charity’s money is safe, properly used and accounted for.

  • Samples showing the layout and format of trustees’ annual reports and accounts under SORP 2005. For samples under SORP FRSSE and SORP FRS 102, see detail below.