Practical guide Structures What is the difference between charity trustees and charity directors?

What is the difference between charity trustees and charity directors?

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.


Related resources

Website | The Charity Commission for Northern Ireland

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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.

Guidance | The Charity Commission

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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.

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How to Run a Charity: Legal and Regulatory Context

Extract from How to Run a Charity, published by ICSA, focusing on the legal aspect.


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