Operational Guidance
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2
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Application of property cy-pres |
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5
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Appointment of interim managers |
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15-1
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Charity accounts and reports: Introduction |
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15-2
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Charity accounts and reports: Larger charities, company charities and accruals accounts & Endowed charities: Accounting for total return
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15-3
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Charity accounts and reports: Accounting, reporting and audit requirements for non-company small charities with incomes of £250,000 or less
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15-4
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Charity accounts and reports: Audit and independent examination of dispensations under s.154(1)(f) of the Charities Act
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15-5
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Charity accounts and reports: Types of external scrutiny
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15-6
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Charity accounts and reports: Annual reports - special requirements for certain CIFs and CDFS
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15-7
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Charity accounts and reports: Dealing with poor practice by independent examiners and auditors in external scrutiny of accounts
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15-8
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Charity accounts and reports: Whistle-blowing
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15-10
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Charity accounts and reports: Statement of Recommended Practice - accounting/reporting (SORP), UK accounting standards
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15-11
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Charity accounts and reports: Glossary to the OG 15 series
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15-12
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Charity accounts and reports: External scrutiny of accounts - letters of application for dispensation from requirements of s.144(2) of the 2011 Act
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15-13
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Charity accounts and reports: External scrutiny - wording of grants/refusal of dispensation and consent to alteration of year end
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22
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Borrowing and mortgages |
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27
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Reverter of Sites Act 1987 |
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38
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Corporate trustees |
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39
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Custodian trustees |
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41
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Disqualification from acting as a charity trustee |
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42
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Waiver of disqualification from acting as a charity trustee |
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43
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Charity income reserves |
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48
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Students' unions |
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49
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Pooling schemes and pool charities |
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50
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Incorporation of charity trustees |
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53
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Charitable appeals - avoiding and dealing with failure |
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55
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The Landfill Communities Fund |
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56
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Local authorities as trustees |
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60
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Register of charity mergers: sections 305-314 of the Charities Act 2011 |
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65
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Almshouse charities |
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71
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Human Rights Act 1998 |
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86
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Trustee Act 2000 |
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98
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Power of the Commission to relive trustees, auditors etc from liability for breach of trust or duty |
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100
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Trustee indemnity insurance |
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117-1
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Investigations Work - Our role, aims and values |
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117-2
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Investigations Work - Considering cases in a regulatory framework
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117-3
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Investigations Work - Assessing evidence in an investigative context
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117-4
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Investigations Work - Pre Investigations assessment and section 46 inquiry criteria
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117-5
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Investigations Work - Handling statutory inquiry cases and the five key stages of an inquiry
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117-6
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Investigations Work - Using information gathering powers
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117-7
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Investigations Work - Using temporary protective powers in relation to individuals
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117-8
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Investigations Work - Using temporary protective powers to protect charity assets
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117-9
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Investigations Work - Using permanent protective powers
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117-10
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Investigations Work - Other matters in relation to using section 46, 47, 52 and 76
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304
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Complementary and Alternative medicine |
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330
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Names of charities |
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404
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Official Warnings by the Commission |
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405
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Sharing information with other public authorities under the Charities Act 2011 |
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407
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Public Interest Disclosure Act 1998 |
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410
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Charities and Terrorism |
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412
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Reporting suspected crimes to the Police |
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500
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Schemes |
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501
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Orders |
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505
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Will cases: Redirecting Failed Charitable Legacies |
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515-1
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Trustee expenses |
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515-2
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The statutory power to pay for services provided by a trustee |
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515-4
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Employees as trustees ('Unitary Boards') |
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515-5
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Payment for serving as trustee |
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515-6
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Paying trustees to replace, or part replace, lost income |
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515-7
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Small payments to charity trustees |
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515-8
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Paying half, or more than half, of a charity's trustees for serving as trustees |
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515-9
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Trustees becoming employees |
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516
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Trustees' power to compromise |
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518
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Alterations to governing documents: Charitable Companies |
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519
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Unincorporated Charities: Changes to Governing Documents and Transfer of Property (Charities Act sections 268, 275 and 280) |
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525
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Charities Act 2011 s.181A - Power to disqualify from being a trustee |
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531-1
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Removal of Charities from the Register: Dissolutions and Voluntary Removals |
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531-2
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Removal of Charities from the Register: Inactive Charities |
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539
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Ex-gratia payments by charities |
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545-1
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Identifying and Spending Permanent Endowment |
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545-2
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Expenditure and Replacement of Permanent Endowment |
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546
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Restrictions on Mortgages and other Borrowing |
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547
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Equity sharing by charities and individuals |
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548
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Disposal of charity land |
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551-1
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Historical background to the Education system |
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551-2
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Current education law and how it relates to maintained schools |
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555
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Linking charities |
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562
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Management of village halls |
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565
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Disputes in Charities |
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702
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Authorised Office Powers |
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711
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Community Interest Companies (CIC's) |
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715-4
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CIO: Transferring the assets of an unincorporated organisation to a CIO |
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715-8
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CIO: Accounting and reporting by CIOs |
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717-1
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Exempt Charities and Principal Regulators |
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717-2
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Exempt Charities: Connected institutions and how to identify them |
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720
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Data Protection Act 1998 |
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736-1
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Decision Reviews |
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736-2
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Reviews of Freedom of Information Act (FOI) requests and Data Protection Act Subject Access requests (SAR) |