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CHARITIES AND FRAUD

August 1, 2017

15 questions trustees should ask

In 'The essential trustee: what you need to know, what you need to do (CC3)' the Charity Commission sets out the 6 key duties for charity trustees and what these cover - the top three being: act in the interests of their charity and its beneficiaries protect and safeguard...
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HMRC has updated its 'fit and proper persons' declaration for charities. Charities must satisfy the 'management condition', so its managers must be 'fit and proper persons'. The guidance explains how HMRC applies the test to people who have the general control and management...
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Public benefit reporting by charities

A recent study by the Charity Commission for England & Wales showed that although 90% of the annual reports discussed what the charity was setup to do and its activities during the year, many did not go on to consider what difference they had made to their beneficiaries ...
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Charity fundraising: a guide to trustee duties (CC20) sets out the law and good practice principles for trustees to follow when dealing with fundraising. It highlights the importance of following the recognised standards for fundraising, which are set by the Fundraising Regu...
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