Charity Administration Handbook provides all the information needed to set up and run a charity or non-profit organisation effectively. Written in a non-technical and accessible way, this book is an essential reference work for charity administrators and their professional advisers.
Completely restructured to follow the lifecycle of a charity from start up to dissolution, this title also uses helpful signposts and cross-references throughout to make it user-friendly and easy to navigate.
The comprehensive coverage includes:
Setting up a charity
Governing a charity
Managing charity regulation
Managing charity finance
Managing staff and volunteers
Winding up a charity
There have been many developments in this sector which are reflected in this new edition, as follows:
* New fundraising regime has been introduced
* New Charities Act 2016 has been published
* Charities SORP has been updated (Charities SORP (FRS 102)/Charities SORP (FRS 102) Update Bulletin 1)
* New Northern Ireland regulatory regime has been implemented
* There have been audit rule changes (eg new guidance on independent examination of charity accounts and whistleblowing)
* New charity governance code has been published
* New guidance on conflicts of interest has been published
* The Common Reporting Standard is a new requirement for many charities who are investment entities to report any payments made to tax residents outside the UK, under the Automatic Exchange of Information requirements
* There is a new requirement to hold Register of People with Significant Control
* New chapters on `Digital Fundraising' and `Brexit'
* Reworked chapter on `Tax effective giving' to take account of new benefits under Gift Aid, changes to Retail Gift Aid, the Small Donations Scheme and the Cultural Gifts Scheme
* Reworked chapters on `Data Protection' and `Employee Data Protection Rights' in light of the GDPR
* New content on `Safeguarding children and adults at risk' to reflect the updated 2017 Charity Commission guidance
* Reworked `Generating Income' chapter as a result of the establishment of the new Fundraising Regulator and the Charities (Protection and Social Investment) Act 2016
* More diagrams/precedents/checklists are included
Don Bawtree is a partner in the Charities Unit of BDO LLP and acts for a range of national and international charities. He has written widely on the subject of charities. Kate Kirkland is a visiting lecturer at St Mary's University College London, where she presents the governance and strategic management modules on the MA course in Charity Management. She also provides not-for-profit organisations with advice on governance and management issues. Previously Kate was a director in the Charities Unit at BDO LLP and Head of NCVO's Trustee Unit.
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. Brexit 17. Data protection 18. Advertising 19. Land and buildings 20. Safeguarding children and adults at risk 21. Terrorism Part 4: Managing charity finance 22. Accounting: General requirements 23. SORP: Accruals accounts 24. Groups and joint ventures 25. Funds 26. Reserves 27. Trustees' annual reports and reviews 28. Audit and examination 29. Internal control and audit 30. HMRC investigations 31. Corporation and other taxes 32. VAT Part 5: Generating income 33. Generating income 34. Individual giving 35. Digital fundraising 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 Part 7: Managing staff and volunteers 57. People management 58. Recruiting and developing staff and volunteers 59. Contract of employment 60. Working hours and holidays 61. Sickness absence and sick pay 62. Pay and benefits 63. Expenses 64. PAYE administration 65. Family-friendly legislation 66. Employee data protection rights 67. Disciplinary and grievance procedures 68. Health and safety 69. Insuring staff and volunteers 70. Whistleblowing 71. Protection from harassment 72. Termination of employment 73. Discrimination 74. Transfer of Undertakings Regulations 75. Union membership and collective rights Part 8: Winding up a charity 76. Mergers 77. Closing down 78. Insolvency Appendix: Useful addresses Charity Commission publications