Charity Commission

The regulator for charities in England and Wales

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    • What information must trustees send us this year?
      • Annual income £10,000 or less
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    • View all guidance

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Home >  Key guidance

Popular Guidance

Here is our most popular guidance as requested by customers over the last few days, click on the relevant title below to view.

SORP

The SORP provides a comprehensive framework of recommended practice for charity accounting and reporting

CIO's

The Charities Act 2006 introduces a new legal form of incorporation which is designed specifically for charities, the Charitable Incorporated Organisation (CIO). Here is our latest guidance.

CC3 The Essential Trustee

Explains trustees' duties and responsibilities to their charity, its supporters and beneficiaries.

Public Benefit

The aims of each and every charity, whatever their size, must be for public benefit. Public benefit is therefore central to the work of all charities. This section explains why some purposes are charitable, what public benefit means in practice and how trustees can report on it.

Receipts and Payments Accounts Pack (CC16)

You can obtain a template for the preparation of receipts and payments accounts and also a template for the Trustees Annual Report(TAR).

More guidance can be viewed here.

You will also find our Frequently Asked Questions useful too.

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