Operational Guidance
|
2
|
Application of property cy-pres |
5
|
Appointment of interim managers |
15-1
|
Charity accounts and reports: Introduction |
15-2
|
Charity accounts and reports: Larger charities, company charities and accruals accounts & Endowed charities: Accounting for total return
|
15-3
|
Charity accounts and reports: Accounting, reporting and audit requirements for non-company small charities with incomes of £250,000 or less
|
15-4
|
Charity accounts and reports: Audit and independent examination of dispensations under s.154(1)(f) of the Charities Act
|
15-5
|
Charity accounts and reports: Types of external scrutiny
|
15-6
|
Charity accounts and reports: Annual reports - special requirements for certain CIFs and CDFS
|
15-7
|
Charity accounts and reports: Dealing with poor practice by independent examiners and auditors in external scrutiny of accounts
|
15-8
|
Charity accounts and reports: Whistle-blowing
|
15-10
|
Charity accounts and reports: Statement of Recommended Practice - accounting/reporting (SORP), UK accounting standards
|
15-11
|
Charity accounts and reports: Glossary to the OG 15 series
|
15-12
|
Charity accounts and reports: External scrutiny of accounts - letters of application for dispensation from requirements of s.144(2) of the 2011 Act
|
15-13
|
Charity accounts and reports: External scrutiny - wording of grants/refusal of dispensation and consent to alteration of year end
|
22
|
Borrowing and mortgages |
27
|
Reverter of Sites Act 1987 |
38
|
Corporate trustees |
39
|
Custodian trustees |
41
|
Disqualification from acting as a charity trustee |
42
|
Waiver of disqualification from acting as a charity trustee |
43
|
Charity income reserves |
48
|
Students' unions |
49
|
Pooling schemes and pool charities |
50
|
Incorporation of charity trustees |
53
|
Charitable appeals - avoiding and dealing with failure |
55
|
The Landfill Communities Fund |
56
|
Local authorities as trustees |
60
|
Register of charity mergers: sections 305-314 of the Charities Act 2011 |
65
|
Almshouse charities |
71
|
Human Rights Act 1998 |
86
|
Trustee Act 2000 |
98
|
Power of the Commission to relive trustees, auditors etc from liability for breach of trust or duty |
100
|
Trustee indemnity insurance |
117-1
|
Investigations Work - Our role, aims and values |
117-2
|
Investigations Work - Considering cases in a regulatory framework
|
117-3
|
Investigations Work - Assessing evidence in an investigative context
|
117-4
|
Investigations Work - Pre Investigations assessment and section 46 inquiry criteria
|
117-5
|
Investigations Work - Handling statutory inquiry cases and the five key stages of an inquiry
|
117-6
|
Investigations Work - Using information gathering powers
|
117-7
|
Investigations Work - Using temporary protective powers in relation to individuals
|
117-8
|
Investigations Work - Using temporary protective powers to protect charity assets
|
117-9
|
Investigations Work - Using permanent protective powers
|
117-10
|
Investigations Work - Other matters in relation to using section 46, 47, 52 and 76
|
304
|
Complementary and Alternative medicine |
330
|
Names of charities |
404
|
Official Warnings by the Commission |
405
|
Sharing information with other public authorities under the Charities Act 2011 |
407
|
Public Interest Disclosure Act 1998 |
410
|
Charities and Terrorism |
412
|
Reporting suspected crimes to the Police |
500
|
Schemes |
503
|
Power to give formal advice under s110 of the Charities Act 2011 |
505
|
Will cases: Redirecting Failed Charitable Legacies |
515-1
|
Trustee expenses |
515-2
|
The statutory power to pay for services provided by a trustee |
515-4
|
Employees as trustees ('Unitary Boards') |
515-5
|
Payment for serving as trustee |
515-6
|
Paying trustees to replace, or part replace, lost income |
515-7
|
Small payments to charity trustees |
515-8
|
Paying half, or more than half, of a charity's trustees for serving as trustees |
515-9
|
Trustees becoming employees |
516
|
Trustees' power to compromise |
518
|
Alterations to governing documents: Charitable Companies |
519
|
Unincorporated Charities: Changes to Governing Documents and Transfer of Property (Charities Act sections 268, 275 and 280) |
525
|
Charities Act 2011 s.181A - Power to disqualify from being a trustee |
531-1
|
Removal of Charities from the Register: Dissolutions and Voluntary Removals |
531-2
|
Removal of Charities from the Register: Inactive Charities |
539
|
Ex-gratia payments by charities |
545-1
|
Identifying and Spending Permanent Endowment |
545-2
|
Expenditure and Replacement of Permanent Endowment |
546
|
Restrictions on Mortgages and other Borrowing |
547
|
Equity sharing by charities and individuals |
548
|
Disposal of charity land |
551-1
|
Historical background to the Education system |
551-2
|
Current education law and how it relates to maintained schools |
555
|
Linking charities |
562
|
Management of village halls |
565
|
Disputes in Charities |
702
|
Authorised Office Powers |
711
|
Community Interest Companies (CIC's) |
715-4
|
CIO: Transferring the assets of an unincorporated organisation to a CIO |
715-8
|
CIO: Accounting and reporting by CIOs |
717-1
|
Exempt Charities and Principal Regulators |
717-2
|
Exempt Charities: Connected institutions and how to identify them |
736-1
|
Decision Reviews |