Connected charities
Charities that share trustees or purposes can be treated as connected for tax, which affects entitlements calculated per charity. Where charities are…
Glossary
Conflicts of interest register
Conflicts are not misconduct. Failing to identify and manage them is. The register should record each trustee’s employments, directorships and connections to…
Trustee declaration
Eligibility is not something a charity can verify entirely from outside. The declaration is how the charity establishes that it asked. The…
Confirmation statement
Charitable companies file twice. The charity regulator wants accounts and an annual return; Companies House wants accounts and a confirmation statement. The…
Outcomes
Outcomes are where a charity proves it makes a difference. It is easy to count what you deliver — the sessions, the…
Charitable trust
A charitable trust is one of the oldest charity forms and still the simplest to set up — a trust deed and…
Compliance calendar
Charity deadlines do not arrive on a common date. They cascade from your financial year end, and a charitable company has two…
Transition date
Two sets of changes hit charity accounts at once, and they apply on different bases. Conflating them is the most common error…
Clawback
Grant money comes with conditions. Where those conditions are not met — the project changed, the money was not spent, the outcomes…