Interim manager
This is the most serious intervention short of removing the charity from the register. The Commission may appoint an interim manager where…
Glossary
Independent examiner
An examiner is not an auditor and does not do an audit. What they do is prescribed by the regulator. The examiner…
Trustees’ annual report
The Trustees’ Annual Report turns your numbers into a story a reader can follow: what your charity set out to do, what…
Trustee indemnity insurance
Trustees worried about personal liability often reach for insurance. It helps, but not as much as people expect and not without a…
Income mix
Charities rarely fail because of a single bad year. They fail because one relationship ended and there was nothing behind it. Mapping…
Incidental lottery
The raffle at the summer fete is a lottery in law. It escapes licensing only through a specific exemption with specific conditions.…
Theory of change
A theory of change is the story of how your work creates change, set out clearly enough that a funder — or…
ICO
The ICO regulates UK GDPR and the marketing rules in PECR. Its practical relevance to a small charity is immediate: the annual…
HMRC recognition
Two registrations, two bodies, two applications. Charities routinely complete the first and assume the second happened. Recognition requires the organisation to be…