OPERATIONAL GUIDANCE

POOLING SCHEMES AND POOL CHARITIES

ACCOUNTING FOR POOL CHARITIES

OG 49 B6 - 11 January 2007

Divisional responsibility

For information:

Charity Support Division
NHS Charities Section

Contents

1. Proper accounting records
2. Pool charities may be internal or external
3. Uniting direction may be needed

Meaning of expressions - list of Glossary terms used in this Guidance
Index to further related information

1. Proper accounting records

2. Pool charities may be internal or external

Pool charities may be internal or external.

Internal pools are formed where:

• all the participating charities are registered under the same number;

or

• some of the participating charities are registered under the same number and the rest are unregistered charities; and

or

• in the case of an HSB, all the participating charities are registered under an umbrella arrangement.

An internal pool will be registered under the same number as its participating registered charities under the name given to it by the pooling Scheme which created it.

External pools are formed where the participating charities (although having the same trustees):

• are registered under different numbers;

or

• if unregistered, are not reported on by the same reporting charity.

An external pool will be registered under its own number under the name given to it by the pooling Scheme which created it.

3. Uniting direction may be needed

Where trustees wish us to make a uniting direction to enable charities to be linked for both accounting and registration purposes, the direction will be given under s.96 of the 1993 Act (as amended). (Where charities are linked for registration purposes, we recommend that they should also be linked for accounting purposes. This avoids unnecessary administrative costs, duplication of annual returns and accounts, etc.)

The following words and phrases are defined in the Glossary of Terms:

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1993 Act
HSBs
linked charities
participating
pool charities
reporting charity
trustees
umbrella arrangement

Go to: Index to further related information