Alphabetical Index to Operational Guidance

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Operational Guidance

A
Accounts and reports - see:
Introduction	OG 15-1
Larger charities, company charities and accruals accounts & Endowed charities: Accounting for total return	OG 15-2
Accounting, reporting and audit requirements for non-company small charities with incomes of £250,000 or less	OG 15-3
Audit and independent examination dispensations under s.154(1)(f) of the Charities Act	OG 15-4
Types of external scrutiny	OG 15-5
Annual reports - special requirements for certain CIFs and CDFs	OG 15-6
Dealing with poor practice by independent examiners and auditors in external scrutiny of accounts	OG 15-7
Whistle-blowing	OG 15-8
Statement of Recommended Practice - accounting/reporting (SORP), UK accounting standards	OG 15-10
Glossary to the OG 15 series	OG 15-11
External scrutiny of accounts - letters of application for dispensation from requirements of s.144(2)	OG 15-12
External scrutiny - wording of grants/refusal of dispensation and consent to alteration of year end	OG 15-13
Almshouse charities	OG 65
Amendments to governing documents - see:
Alterations to governing documents: charitable companies:	OG 518
Unincorporated Charities: Changes to Governing Documents and Transfer of Property (Charities Act 268, 275 and 280)	OG 519
Appeals - avoiding and dealing with failure	OG 53
Application of property cy-pres	OG 2
Appointment of interim managers	OG 117-12
Authorised Officer powers	OG 702

B
Borrowing and mortgages - see: Restrictions on Mortgages and other Borrowing	OG 546

C
Charities and Terrorism	OG 410
Charity income reserves	OG 43
CIOs (Charitable Incorporated Organisations) - see:
CIO: Accounting and reporting by CIOs	OG 715-8
CIO: Transferring the assets of an unincorporated organisation to a CIO	OG 715-4
Commission power to relive trustees, auditors etc from liability for breach of trust or duty	OG 98
Community Interest Companies (CIC's)	OG 711
Complementary and Alternative medicine	OG 304
Confidentiality - see: Sharing information with other public authorities under the Charities Act 2011	OG 405
Corporate trustees	OG 38
Crime - see: Reporting suspected crimes to the Police	OG 412
Custodian trustees	OG 39

D
Decision Reviews	OG 736-1
Disclosure of information - see:
Public Interest Disclosure Act 1998 ("Whistleblowing")	OG 407
Sharing information with other public authorities under the Charities Act 2011	OG 405
Disposal of charity land - see:
Disposal of charity land	OG 548
Identifying and spending Permanent endowment	OG 545-1
Expenditure and Replacement of Permanent Endowment	OG 545-2
Reverter of Sites Act 1987	OG 27
Disputes in Charities	OG 565
Disqualification for acting as a charity trustee - see:
Charities Act 2011 s.181A - Power to disqualify from being a trustee	OG 525
Disqualification for acting as a charity trustee	N/A

E
Education - see:
Current education law and how it relates to maintained schools	OG 551-2
Exempt charities and principal regulators	OG 717-1
Historical background to the Education system	OG 551-1
Students' unions	OG 48
Employees as trustees ('Unitary Boards')	OG 515-4
Equity sharing by charities and individuals	OG 547
Exempt charities - see:
Exempt charities and principal regulators	OG 717-1
Exempt charities: connected institutions and how to identify them	OG 717-2
Expenditure and replacement of permanent endowment	OG 545-2
Expenses, trustee	OG 515-5
Ex-gratia payments by charities	OG 539

F
Failed appeals - see: Charitable appeals: avoiding and dealing with failure	OG 53

G
Glossary of terms used in OGs
Governing documents - see:
Alterations to governing documents: charitable companies	OG 518
Schemes	OG 500
Unincorporated Charities: Changes to Governing documents and transfer of property (Charities Act sections 268, 275 and 280)	OG 519

H
Human Rights Act 1998	OG 71

I
Incorporation of charity trustees	OG 50
Information - see: Sharing information with other public authorities under the Charities Act 2011	OG 405
Interim managers - see: Appointment of interim managers	OG 117-12
Investigations work - see:
Our Role, Aims and Values	OG 117-1
Considering cases in a Regulatory Framework	OG 117-2
Assessing evidence in an Investigative context	OG 117-3
Pre Investigations Assessment and section 46 inquiry criteria	OG 117-4
Handling statutory Inquiry cases and the five key stages of an inquiry	OG 117-5
Using information gathering powers	OG 117-6
Using temporary protective powers in relation to individual	OG 117-7
Using temporary protective powers to protect charity assets	OG 117-8
Using permanent protective powers	OG 117-9
Other matters in relation to using section 46, 47, 52 and 76	OG 117-10
Investments - see:
Trustee Act 2000	OG 86

L
Land - see:
Borrowing and mortgages - see: Restrictions on Mortgages and other Borrowing	OG 546
Disposal of charity land	OG 548
Reverter of Sites Act 1987	OG 27
Land fill communities fund	OG 55
Linking Charities	OG 555
Local authorities as trustees	OG 56

M
Management of village halls	OG 562
Mergers - see: Register of charity mergers: sections 305-314 of the Charities Act 2011	OG 60
Mortgages - see: Restrictions on Mortgages and Borrowing	OG 546

N
Names of Charities	OG 330
Nominees - see: Trustee Act 2000	OG 86

O
Official Warnings by the Commission	OG 404

P
Payment of charity trustees - see:
Employees as trustees ('Unitary Boards')	OG 515-4
Paying trustees to replace, or part replace, lost income	OG 515-6
Payment for serving as trustee	OG 515-5
Small payments to charity trustees	OG 515-7
Trustees becoming employees	OG 515-9
The statutory power to pay for services provided by a trustee	OG 515-2
Trustee Expenses	OG 515-1
Permanent endowment - see:
Identifying and Spending Permanent Endowment	OG 545-1
Expenditure and Replacement of Permanent Endowment	OG 545-2
Pooling schemes and pool charities	OG 49
Power of the Commission to relieve trustees, auditors etc. from liability for breach of trust or duty	OG 98
Power to give formal advice under s110 of the Charities Act 2011	OG 503
Public Interest Disclosure Act 1998 ("Whistleblowing")	OG 407

R
Receivers and managers - see: Appointment of interim managers	OG 117-12
Register of charity mergers: sections 305-314 of the Charities Act 2011	OG 60
Reimbursement of expenses	OG 515-1
Removal of Charities from the Register: Dissolutions and Voluntary Removals	OG 531-1
Removal of Charities from the Register: Inactive Charities	OG 531-2
Remuneration - see:
Paying trustees to replace, or part replace, lost income	OG 515-6
Payment for serving as trustee	OG 515-5
Small payments to charity trustees	OG 515-7
Trustees becoming employees	OG 515-9
The statutory power to pay for services provided by a trustee	OG 515-2
Trustee Expenses	OG 515-1
Reserves - see: Charity income reserves	OG 43
Reverter of Sites Act 1987	OG 27

S
Sale of land - see: Disposal of charity land	OG 548
Schemes	OG 500
Schools - see: Reverter of Sites Act 1987	OG 27
Small payments to charity trustees	OG 515-7
Students' unions	OG 48

T
Terrorism - see: Charities and Terrorism	OG 410
Trustees - see:
Charities Act 2011 s.181A - Power to disqualify from being a trustee	OG 525
Corporate trustees	OG 38
Custodian trustees	OG 39
Disqualification from acting as a charity trustee	N/A
Incorporation of charity trustees	OG 50
Local authorities as trustees	OG 56
Paying half, or more than half, of a charity's trustees for serving as trustees	OG 515-8
Payment for serving as trustee	OG 515-5
Small payments to charity trustees	OG 515-7
The statutory power to pay for services provided by a trustee	OG 515-2
Trustee Act 2000	OG 86
Trustee expenses	OG 515-1
Trustee indemnity insurance	OG 100
Trustees becoming employees	OG 515-9
Trustees' power to compromise	OG 516
Waiver of disqualification from acting as a charity trustee	N/A

U
Unincorporated Charities: Changes to governing documents and transfer of property (Charities Act section 268, 275 and 280)	OG 519

V
Village Halls - see: Management of village halls	OG 562

W
Waiver of disqualification from acting as a charity trustee	N/A
Wider powers of investment - see: Trustee Act 2000	OG 86
Will cases: redirecting failed charitable gifts	OG 505

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Alphabetical Index to Operational Guidance

Contents

A

B

C

D

E

F

G

H

I

L

M

N

O

P

R

S

T

U

V

W