The Regulator for Charities in England and Wales

Publications List - Funding and Finance

Sufficient funding is vital for charities to be able to achieve their aims. The Commission cannot give financial advice, but the publications listed here will help trustees to understand the extent of their powers and duties when raising, investing and managing charity funds.


CC8 - Internal Financial Controls for Charities (Dec 2003)

The guidance contained in this publication has been produced to help trustees secure the protection of property under their charge, to advise them of the best practices to employ, and to assist in promoting greater professionalism in charity management. This advice has been based firstly on our experience of charities and the most common ways in which they run into difficulties, and secondly on the actual experience of those running charities.

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A self checklist for charities .  PDF - English

CC12 - Managing Financial Difficulties and Insolvency in Charities (Sept 2004)

This publication is aimed at charities who may be facing financial uncertainty. It provides practical guidance to charity trustees. and outlines steps that may be taken to prevent insolvency, action which may be taken should insolvency arise, and the trustees’ legal position. NB this publication will not be available in paper format until January.

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CC14 - Investment of Charitable Funds: Basic Principles (Dec 2004)

This substantially revised guidance sets out to explain briefly the powers and duties of charity trustees when investing charitable funds. It is intended to be an introduction to the subject for trustees and members of the general public who have little or no experience in this area. For those with a deeper interest or more experience of investment by charities, we have published more detailed guidance on this site.

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CC19 - Charities' Reserves (March 2008)

Most charities, large or small, hold funds in reserve at one time or another. This guidance has been revised to take account of SORP 2005 and our subsequent research findings on reserves. It is very important that trustees develop a reserves policy and manage and control the level of reserves in accordance with that policy. This publication explains what charity reserves are, the basis for keeping reserves in law and gives general advice about how to develop a policy and the factors to take into account.

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CC20 - Charities and Fundraising (April 2008)

Most charities raise funds at one time or another. It is very important that trustees manage and control fundraising effectively. This publication explains charity fund-raising law and gives general advice.

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CC20a - Charities and Fundraising - A summary (Mar 2002)

This leaflet is a summary of charity fundraising law. 

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CC35 - Trustees, trading and tax (Apr 2007)

This guidance explains when charities may engage in trading activities for fund-raising purposes, and when a separate subsidiary trading company should be established to carry out those activities.

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Other Publications