Related party
Two different definitions govern two different questions, and charities regularly apply the wrong one. Related party is the accounting concept: it determines…
Glossary
Regulated alteration
Charities can make many changes to their governing documents themselves. A defined set cannot be made without prior consent, and making one…
Regulated activity
Not all work with vulnerable people is regulated activity. The term has a specific statutory meaning, and it is what unlocks enhanced…
Reasonable adjustments
The duty applies to charities as employers and as service providers, and the two operate differently. As an employer the duty is…
Qualified independent examiner
Not every independent examiner has to be qualified. Above a threshold, they do — and the list of acceptable bodies is prescribed.…
PVG scheme
Scotland does not simply run a Scottish version of DBS. PVG works differently in kind. PVG is a membership scheme: a person…
Privacy notice
Every charity that holds personal data — donors, beneficiaries, volunteers, staff — must tell those people what it is doing with it.…
Primary purpose trading
A charity can trade. Whether the profits are taxed depends on why it is trading. Trading that directly furthers the charitable purposes…
Permanent endowment
Some charity funds cannot be spent at all. Permanent endowment is capital the charity is required to retain, typically because the donor…