Companies Limited by Guarantee (CLG) – (also often known as not for profit companies) that exist once an application made by founding members to Companies House is approved.
A Charitable Incorporated Organisation (CIO) – can only be charitable, and only exists if the Commission approves an application made by its founding members.
Trusts – are created by adopting a trust deed which declares that an initial asset (or amount of money) is held by trustees on behalf of beneficiaries.
Unincorporated Groups – are created by founding members adopting a constitution.
Other structures are available but cannot register as charities with the Charity Commission. Examples include educational organisations (such as universities and colleges), and registered societies (organisations registered with the Financial Conduct Authority). While the Clore Strategic Review of Governance Development Needs 2016/17 found that the overwhelming number of Arts Council England National Portfolio Organisations (NPOs) were CLGs, the Charity Commission says that the proportion of new arts organisations applying for CIO status is increasing.
Companies limited by shares, community interest companies, sole traders and legal partnerships cannot be charities.
Reserves - the funds a charity keeps in reserve - can strengthen a charity’s resilience against, for example, drops in income or the demands of a new project. Find out what charity reserves are and how to develop and report on a charity's reserves policy.
The best strategy to avoiding problems is being aware of how things could go wrong, taking steps to avoid issues and knowing what steps you would take if something did happen. Awareness and prevention are better than a cure. The AoC provides some useful resources for charity boards you can use.
This guidance provides a model role description for a charity secretary of the board that a charity of any size can adapt for their own organisation’s needs.
The Board Secretary’s Handbook tells you what a board secretary is and why you need one. It explains the roles, duties and responsibilities depending on your organisation.
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: 2014.
The Charity Digital Code of Practice aims to help charities increase impact, develop skills and improve sustainability.
Find out what being a charity trustee involves, if you can claim expenses and where to get help and advice. First published: May 2013, latest updates: May 2018.
A step by step guide to the processes of registering your organisation as a Limited Company.
Understanding and choosing a legal structure for your organisation.
An update from the Charities' Commission on tax and trading.
Extract from How to Run a Charity, published by ICSA, focusing on the legal aspect.
The good governance code for the charity sector.
To be used in conjunction with The Charity Governance Code, this is a practical tool kit acting as a checklist against which Trustees can note their progress, actions and their points for continuing improvement.
Details of new Charities Act fundraising rules which came into force on 1 November 2016.
What charities and their trustees need to consider when fundraising from the public. Published: June 2016.
This note provides guidance on the reporting requirements in the Charities (Protection and Social Investment) Act 2016.
Links to the UK Government's 2018 study into fraud in charities. Published: April 2018.
This guidance is written for trustees of charities of all sizes and types, whether they are companies, trusts or associations to help them develop a reserve policy. Published: January 2016.
How to manage your charity’s financial activity and use internal financial controls to reduce the risk of loss. Published: July 2012.
The Charity Commission responds to draft Charity Code of Ethics. Published: October 2018.
NCVO has been developing a set of principles that can act as a ‘code of ethics’ for the charity sector. They then published a draft code for consultation and considered all the feedback they've received. Published: 2018.
What are the implications of digital for the charity sector? Published: October 2016.
Helps small charities access the skills, tools & information they need to get going and do what they do best.
A social enterprise which supports charities.