Charity administration handbook / Don Bawtree, Kate Kirkland.

Format:

Book

Author/Creator:

Bawtree, Don, author.

Kirkland, Kate, author.

Language:

English

Subjects (All):

Charities--Great Britain--Management.

Charities.

Charity laws and legislation--Great Britain.

Charity laws and legislation.

Physical Description:

1 online resource (981 pages)

Edition:

Sixth edition.

Place of Publication:

Haywards Heath, UK : Bloomsbury Professional, 2018.

Summary:

An essential reference work for charity administrators and their professional advisers. Charity Administration Handbook, Sixth Edition has been extensively revised to take account of the Charities (Protection and Social Investment) Act 2016, the updated and revised Charities SORP and the new charity governance code.This new edition will bring you up to date on the audit rule changes on independent examination of charity accounts and whistleblowing; in addition there is new content on fundraising through social media, the Common Reporting Standard and the Small Donations Scheme.New developments since the last edition include:- New fundraising regime- Charities (Protection and Social Investment) Act 2016- Charities SORP has been updated- New Northern Ireland regulatory regime- Audit rule changes- New charity governance code- New guidance on conflicts of interest- New content on fundraising through social media- New Common Reporting Standard- GDPR- Changes to retail gift aid and the Small DonationsThis title is included in Bloomsbury Professional's Charities online service.

Contents:

Intro

About this Book

Contents

Table of Statutes

Table of Statutory Instruments

Table of Cases

Abbreviations

Part 1 Setting up a Charity

1 Setting up a Charity

Signposts

Is a new charity necessary?

Will the organisation be able to raise funds?

Will charitable status be an advantage?

Will the organisation meet the criteria for charitable status?

Public benefit

Charitable purposes

Next steps

2 Legal structure

Unincorporated charities

Incorporated charities

Charities with branches

3 The governing document

Drafting the governing document

Name

Objects

Powers

Membership

Governing body

Administrative matters

Amending the governing document

Dissolution

4 Registration

English and Welsh charities

Charities established outside England and Wales

Exempt charities

Excepted charities

Registration with HMRC

Part 2 Governing a Charity

5 The governing body

Appointment

Eligibility

Disclosure

Removal from office

Shadow directors

6 What is charity governance?

Charity governance and corporate governance

Code of Good Governance

Code of Good Governance for Smaller Organisations

Code of Good Governance for Welsh Voluntary Organisations

National Occupational Standards

7 The roles, duties and responsibilities of charity trustees

Roles

Role description

Duties and responsibilities

8 Honorary officers

The chairperson

The vice-chairperson

The secretary

The treasurer

Job descriptions for honorary officers

9 Recruitment and induction of trustees

Planning the process

Defining the role

Identifying the skills/competencies/knowledge/experience needed

Seeking out prospective candidates.

Assessing candidates for eligibility, against criteria and for board balance

The selection process

Vetting

Induction

Evaluation

10 Personal liability and trustee indemnity insurance

Liability

Trustee indemnity insurance

Other ways of limiting the risk of trustee liability

Scotland

11 Holding and custodian trustees

Vesting

Holding trustees

Custodian trustees

Responsibilities and liabilities

Official Custodian for Charities

12 Incorporation of the board of trustees

Impact on trustee liability

Procedure

Naming the incorporated body

Transferring property to the incorporated body

Continuing trustees

Register of Charities

Executing documents

Amendment

Gifts

13 Lessons from corporate governance

Cadbury Committee

Greenbury Committee

Hampel Committee

Turnbull Committee

Higgs Report

The Tyson Report

UK Corporate Governance Code

Part 3 Managing Regulation

14 Charity regulators in the UK

England and Wales

Charity Commission investigations and inquiries

Making Schemes and Orders

The Charity Tribunal

Wales

Northern Ireland

15 Annual returns and serious incidents

16 Brexit

Threats arising from Brexit

Opportunities arising from Brexit

Preparing for Brexit

17 Data protection

Scope of GDPR

Lawful basis for processing

Data controllers

Data processors

Data Protection Officer

Recipient

Consent

Data subjects' rights

Breaches

Further information

18 Advertising

Codes of practice

Non-broadcast advertising

Broadcast advertising

Text services

Premium rate services

Programme sponsorship.

Consumer legislation

Requirement to state registered status

19 Land and buildings

General duties of trustees

Reasons for holding land

Who can hold land?

Acquiring and disposing of land

Special cases

Taxation

Accounting for property

20 Safeguarding children and adults at risk

Common law duty of care

Legislation

Charity Commission guidance

Recruiting staff and volunteers

DBS definition of regulated activity

Reporting abuse

21 Terrorism

Ways in which a charity may be abused for terrorist purposes

Part 4 Managing Charity Finance

22 Accounting: General requirements

Accounting records

Monitoring of accounts

Financial year

Receipts and payments accounting

Management accounts

The public's right to inspect annual accounts

23 SORP: Accruals accounts

Statement of Financial Activities

Balance sheet

Notes to the accounts

Variations caused by type of charity and jurisdiction

24 Groups and joint ventures

What is control?

Group structure

Joint ventures

25 Funds

Types of fund

Financial management of funds

26 Reserves

Charity commission guidance

Reserves policy

27 Trustees' annual reports and reviews

Trustees' annual report

Future developments

28 Audit and examination

Thresholds

Audit

Independent examination

Conduct of the examination

Whistleblowing and reporting matters of material significance to the regulator(s)

29 Internal control and audit

Internal audit

30 HMRC investigations

Investigations

31 Corporation and other taxes

Corporation tax

Income tax

Capital gains tax

Inheritance tax.

National insurance

Stamp duty and stamp duty land tax

Other taxes

Dividend income

32 VAT

VAT registration

Business and non-business activities

Business activities

Zero and reduced rates

Reduced rates

Exemptions from VAT

Relief for importation

Part 5 Generating Income

33 Generating income

Regulation

Trustees' duties and responsibilities for fundraising

34 Individual giving

Money laundering or other criminal activity

Tax-effective giving

Public charitable collections

Broadcast, telephone and online fundraising

Direct mail

Payroll giving

35 Digital fundraising

Website donations

Social media campaigns

Email campaigns

Text donations

Contactless donations

Give as you shop

Donation-based crowdfunding

Monitoring and analytics

36 Legacies

Types of Legacy

Legacy fundraising

Control

Accounting

Using charity funds to pay for wills

Legacies and mergers

37 Fundraising events and entertainment

Primary purpose activities

Fundraising activities

Private entertaining

38 Lotteries

Types of lottery

Promoting a society lottery

Gambling Commission operating licences

Gambling Commission personal management licences

External lottery managers

Remote lotteries

Restrictions on proceeds, expenses and prizes

Ticket information

Ticket sales

Tax and VAT

39 Charity Shops

Setting up a charity shop

Fundraising or trading?

Performance

Charity Retail Association

Gift Aid on donated goods

Business rates scams

Rag and waste

40 Commercial Partners

Professional fundraisers

Written agreements with professional fundraisers.

Solicitation statements

Commercial participators

Written agreements with commercial participators

Solicitation statements

Commercial sponsorship

41 Income from Grants and Contracts

Income from grants

Income from contracts

42 Investment Income

Investment powers of charitable trusts

Investment powers of other unincorporated charities

Investment powers of charitable companies

Exercising care and skill

The need for an investment strategy/policy

Endowed charities

Ethical investment

Programme-related or social investment

Reporting requirements

Common investment funds and common deposit funds

Shared-control investments/pool charities

Liability for investment losses

43 Borrowings

Types of borrowing

44 Tax Effective Giving

Gift Aid

Gift Aid on donations that attract a right of free admission to charity property

Retail Gift Aid scheme

Company donations

Gifts of Shares and Securities

Gifts or use of other business assets

Cultural Gifts Scheme

Payroll Giving

Inheritance Tax Reliefs

Deeds of Covenant

Record Keeping

Part 6 Managing Charities

45 Setting Strategy

Vision

Mission

Values

Mandates

Strategic review

External review

Internal review

Strategic position

SWOT analysis

Gap analysis

Value for money analysis

Developing strategic options

Competitive strategies used by charities

Refining the number of strategic options

Strategic choice

46 Risk Management

Identifying risks

Managing risks

Embedded risk management

Risk management statement

47 Insuring Against Risk

Risk management

Insuring property

Business interruption/additional cost of working

Employers' liability insurance.

Employers' legal expenses.

Notes:

Description based on print version record.

Description based on publisher supplied metadata and other sources.

ISBN:

9781526502094

1526502097

9781526502100

1526502100

OCLC:

1262373202