All charities have trustees who are responsible for the governance of their charity. All companies have directors who have similar responsibilities for their company. A Companies Limited by Guarantee (CLG) is subject to both charity law and company law, and therefore the members of the governing body are company directors and charity trustees.
This resource is aimed at supporting charities to ensure the proper procedures and policies are in place to manage the charity’s resources effectively and, where appropriate, to make changes to their charity. Published: by the Charity Commission of Northern Ireland, 2014.