Charity Administration Handbook

Don Bawtree is National Head of Charities at BDO LLP and acts for a range of national and international charities. He has written widely on the subject of charities.

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 Donations

Comprehensively referenced to key legislation

Part 1: Setting up a charity1. Setting up a charity2. Legal structure3. The governing document4. RegistrationPart 2: Governing a charity5. The governing body6. What is charity governance?7. The roles, duties and responsibilities of charity trustees8. Honorary officers9. Recruitment and induction of trustees10. Personal liability and trustee indemnity insurance11. Holding and custodian trustees12. Incorporation of the board of trustees13. Lessons from corporate governancePart 3: Managing regulation14. Charity regulators in the UK15. Annual returns and serious incidents16. Brexit17. Data protection18. Advertising19. Land and buildings20. Safeguarding children and adults at risk21. TerrorismPart 4: Managing charity finance22. Accounting: General requirements23. SORP: Accruals accounts24. Groups and joint ventures25. Funds26. Reserves27. Trustees' annual reports and reviews28. Audit and examination29. Internal control and audit30. HMRC investigations31. Corporation and other taxes32. VATPart 5: Generating income33. Generating income34. Individual giving35. Digital fundraising36. Legacies37. Fundraising events and entertainment38. Lotteries39. Charity shops40. Commercial partners41. Income from grants and contracts42. Investment income43. Borrowings44. Tax-effective givingPart 6: Managing charities45. Setting strategy46. Risk management47. Insuring against risk48. Managing charities engaged in campaigning and political activities49. Managing grant-making charities50. Managing charities with branches51. Managing charities with overseas activities52. Managing charities that conduct research53. Managing registered providers of social housing54. Exploiting the internet55. IT planning56. Local authoritiesPart 7: Managing staff and volunteers57. People management58. Recruiting and developing staff and volunteers59. Contract of employment60. Working hours and holidays61. Sickness absence and sick pay62. Pay and benefits63. Expenses64. PAYE administration65. Family-friendly legislation66. Employee data protection rights67. Disciplinary and grievance procedures68. Health and safety69. Insuring staff and volunteers70. Whistleblowing71. Protection from harassment72. Termination of employment73. Discrimination74. Transfer of Undertakings Regulations75. Union membership and collective rightsPart 8: Winding up a charity76. Mergers77. Closing down78. InsolvencyAppendix: Useful addressesCharity Commission publications