Financial oversight

Transparency and accountability

Community Change

Management committee finance

Community Change

Charities trading, tax & subsidiaries

Many charities trade, either as an integral part of their charitable activities or to raise funds.

What is a charity?

Not all voluntary organisations, however worthy their activities, are charities. For an organisation to be a charity it must be set up for purposes that the law regards as exclusively charitable.

Contracts Help! Sheet

Organisations enter into various contractual agreements whilst carrying out their business.

Fundraising Help! Sheet

Fundraising covers a wide range of activities that help to generate income for your group/organisation. This Help!

Tax, PAYE and NICs Help! Sheet

Many community and voluntary organisations assume they are not subject to tax. Unfortunately, this is not the case and your organisation definitely does not want to be caught out in this area!

Financial oversight

Internal controls: The management committee/board should maintain and regularily review the organisation's system of internal controls, performance reportin

Related principles

Quick Reference

Managing risk

The management committee/board should understand and regularly review the risks to which the organisation is subject and take action to manage the risks identified.

Related principles

Quick Reference

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