An essential reference work for charity administrators and their professional advisers.
Charity Administration Handbook, Sixth Edition has been extensively revised to take account of the Charities (Protection and Social Investment) Act 2016, the updated and revised Charities SORP and the new charity governance code.
This new edition will bring you up to date on the audit rule changes on independent examination of charity accounts and whistleblowing; in addition there is new content on fundraising through social media, the Common Reporting Standard and the Small Donations Scheme.
New developments since the last edition include:
- New fundraising regime
- Charities (Protection and Social Investment) Act 2016
- Charities SORP has been updated
- New Northern Ireland regulatory regime
- Audit rule changes
- New charity governance code
- New guidance on conflicts of interest
- New content on fundraising through social media
- New Common Reporting Standard
- Changes to retail gift aid and the Small Donations
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