Charity Administration Handbook

Part 1 SETTING UP A CHARITY 1 Setting up a charity 2 Legal structure 3 The governing document 4 Registration Part 2 GOVERNING A CHARITY 5 The governing body 6 What is charity governance? 7 The roles, duties and responsibilities of charity trustees 8 Honorary officers 9 Recruitment and induction of trustees 10 Personal liability and trustee indemnity insurance 11 Holding and custodian trustees 12 Incorporation of the board of trustees 13 Lessons from corporate governance Part 3 MANAGING REGULATION 14 Charity regulators in the UK 15 Annual returns and serious incidents 16 European Union legislation 17 Data protection 18 Advertising 19 Land and buildings 20 Safeguarding children and vulnerable adults 21 Terrorism 22 Compacts Part 4 MANAGING CHARITY FINANCE 23 Accounting: General requirements 24 SORP: Accruals accounts 25 Groups and joint ventures 26 Funds 27 Reserves 28 Trustees' annual reports and reviews 29 Audit and examination 30 Internal control and audit 31 HMRC investigations 32 Corporation and other taxes 33 VAT Part 5 GENERATING INCOME 34 Generating income 35 Individual giving 36 Legacies 37 Fundraising events and entertainment 38 Lotteries 39 Charity shops 40 Commercial partners 41 Income from grants and contracts 42 Investment income 43 Borrowings 44 Tax-effective giving Part 6 MANAGING CHARITIES 45 Setting strategy 46 Risk management 47 Insuring against risk 48 Managing charities engaged in campaigning and political activities 49 Managing grant-making charities 50 Managing charities with branches 51 Managing charities with overseas activities 52 Managing charities that conduct research 53 Managing registered providers of social housing 54 Exploiting the internet 55 IT planning 56 Local authorities 57 The hallmarks of an effective charity Part 7 MANAGING STAFF AND VOLUNTEERS 58 People management 59 Recruiting and developing staff and volunteers 60 Contract of employment 61 Working hours and holidays 62 Sickness absence and sick pay 63 Pay and benefits 64 Expenses 65 PAYE administration 66 Family-friendly legislation 67 Employee data protection rights 68 Disciplinary and grievance procedures 69 Health and safety 70 Insuring staff and volunteers 71 Whistleblowing 72 Protection from harassment 73 Termination of employment 74 Discrimination 75 Transfer of Undertakings Regulations 76 Union membership and collective rights Part 8 WINDING UP A CHARITY 77 Mergers 78 Closing down 79 Insolvency