Glossary

Match funding

Match funding turns one funder’s money into a lever for more. A grant-maker agrees to fund part of a project if you…

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Trading subsidiary

Where non-primary-purpose trading exceeds the small trading exemption, the standard answer is a subsidiary. It is a solution with its own duties…

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Charity number

The number is not just an identifier. In England and Wales, registered charities above the income threshold must state it on a…

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Subject access request

Anyone can make one, in any form, to anyone in the organisation. There is no prescribed wording and no requirement to use…

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Charities Online

Gift Aid claims are not made by letter. HMRC requires them through Charities Online, and the account setup is a separate step…

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Logic model

A logic model is the quickest way to get your whole programme onto one page. It lays out, in order, what you…

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Statutory inquiry

Most regulatory contact is a compliance case: questions, guidance, a chance to fix things. An inquiry is different in kind. Opening an…

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Cashflow forecast

Charities rarely fail because the annual budget did not add up. They fail because a grant arrived in July and the salaries…

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Statutory audit

Charities move between three scrutiny regimes as they grow: none, independent examination, and audit. Audit is required above the gross income threshold,…

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