Charity Administration Handbook, 6th Edition

Part 1 SETTING UP A CHARITY
1 Setting up a charity
2 Legal structure 
3 The governing document 
4 Registration 

Part 2 GOVERNING A CHARITY 
5 The governing body 
6 What is charity governance? 
7 The roles, duties and responsibilities of charity trustees 
8 Honorary officers 
9 Recruitment and induction of trustees 
10 Personal liability and trustee indemnity insurance 
11 Holding and custodian trustees 
12 Incorporation of the board of trustees 
13 Lessons from corporate governance 

Part 3 MANAGING REGULATION 
14 Charity regulators in the UK 
15 Annual returns and serious incidents 
16 European Union legislation 
17 Data protection 
18 Advertising 
19 Land and buildings 
20 Safeguarding children and vulnerable adults 
21 Terrorism 
22 Compacts 

Part 4 MANAGING CHARITY FINANCE 
23 Accounting: General requirements 
24 SORP: Accruals accounts 
25 Groups and joint ventures 
26 Funds 
27 Reserves 
28 Trustees’ annual reports and reviews 
29 Audit and examination 
30 Internal control and audit 
31 HMRC investigations 
32 Corporation and other taxes 
33 VAT 

Part 5 GENERATING INCOME 
34 Generating income 
35 Individual giving 
36 Legacies 
37 Fundraising events and entertainment 
38 Lotteries 
39 Charity shops 
40 Commercial partners 
41 Income from grants and contracts 
42 Investment income 
43 Borrowings 
44 Tax-effective giving 

Part 6 MANAGING CHARITIES 
45 Setting strategy 
46 Risk management 
47 Insuring against risk 
48 Managing charities engaged in campaigning and political activities 
49 Managing grant-making charities 
50 Managing charities with branches 
51 Managing charities with overseas activities 
52 Managing charities that conduct research 
53 Managing registered providers of social housing 
54 Exploiting the internet 
55 IT planning 
56 Local authorities 
57 The hallmarks of an effective charity 

Part 7 MANAGING STAFF AND VOLUNTEERS 
58 People management 
59 Recruiting and developing staff and volunteers 
60 Contract of employment 
61 Working hours and holidays 
62 Sickness absence and sick pay 
63 Pay and benefits 
64 Expenses 
65 PAYE administration 
66 Family-friendly legislation 
67 Employee data protection rights 
68 Disciplinary and grievance procedures 
69 Health and safety 
70 Insuring staff and volunteers 
71 Whistleblowing 
72 Protection from harassment 
73 Termination of employment 
74 Discrimination 
75 Transfer of Undertakings Regulations 
76 Union membership and collective rights 

Part 8 WINDING UP A CHARITY 
77 Mergers 
78 Closing down 
79 Insolvency