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No, you generally can't use a restricted fund for something else without the explicit permission of the donors or funders who placed restrictions. It's crucial to maintain transparency and comply with donor intentions.

In most cases, trustees are not personally liable for charity debts. You should follow legal procedures and seek professional advice when closing the charity to ensure the loan is dealt with appropriately.

In most cases, trustees cannot also be an employee, unless their governing document specifically allows it. This usually also applies to people connected to trustees, such as family members.

Usually, you won't be able to keep the same bank account when changing the structure of your charity, however it's worth contacting your bank to discuss any upcoming changes. In our experience, some banks will allow you to keep the same account.

You may need to appoint a Data Protection Officer if your charity's data processing activities are extensive or involve special categories of data. Check GDPR guidelines for specific criteria. The ICO website is an excellent resource.

Not necessarily. Your policy documents should align with your charity's unique needs and activities. However, they should still comply with relevant regulations and best practices.

From 31 July 2023, you need a new personal Charity Commission Account to access online services. There are different steps for setting up your account depending on your role. Check their website for guidance.

Maybe! Charities with a turnover below £25,000 can usually prepare their own accounts and do not need an examination. Charities over that need Independent Examination and properly prepared accounts. Our friends at iel.org.uk can help with both, so get in touch. If you have income over £1m, you'll need a full audit.

It's generally acceptable for trustees to decide on the reserve policy. However, you should ensure reserves are used for charitable purposes and avoid excessive accumulation.

Recruitment based on religious belief may be allowed in certain circumstances, especially if the role is specific to the religious mission of the charity. A faith-based occupational requirement is a reasonable assertion, for example, in a church. However, be cautious about potential discrimination issues.

The frequency of board meetings should be outlined in your charity's governing document or Operational Policy. If it's not specified, it is good practice to hold regular meetings, typically at least quarterly.

Yes, it can be acceptable to provide a trustee with a car for charity work, but this should be transparent, and expenses should be reasonable and in line with charity policies.

The Charity Governance Code is a framework of principles and recommendations for good governance in charities. It is not compulsory, but it is widely regarded as the gold standard for charity governance in the UK. The Code covers a wide range of topics, including the role of trustees, board structure and meetings, financial management, and risk management.

Charity trustees have a number of legal duties and responsibilities, which are set out in the Charities Act 2011. These include:

• Act in the best interests of the charity: not in their own interests or those of any other person or organisation.
• Act with reasonable care and skill: the standard expected of a reasonably prudent person in the same circumstances.
• Manage the charity's resources responsibly: ensuring money is spent wisely and assets are protected.
• Comply with the governing document and the law: including the charity's constitution or trust deed.
• Report on the charity's activities: to the Charity Commission and members or supporters.

Trustees are also responsible for setting the charity's vision and strategy, overseeing management, protecting assets, and engaging with stakeholders.

If you're interested in becoming a trustee, here are some good starting points:

• Contact your local charity support organisation, who can help you find vacancies and learn about the role.
• Search for trustee vacancies online: the Charity Job Board and TrusteeHub are both good places to start.
• Network with others in the charity sector: friends, colleagues, and charity events can all surface opportunities.

Good financial management is essential. Key steps include:

• Have a budget: plan how your charity will spend its money and track spending against it.
• Keep accurate records: record all income and expenditure so you can remain accountable.
• Put internal controls in place: procedures to protect assets and prevent fraud.
• Invest surplus funds wisely: balance risk and return, and don't put assets at undue risk.
• Get professional advice: if unsure, speak to an accountant or financial advisor.

A straightforward risk management process involves:

• Identify the risks: brainstorm with trustees and staff, and review Charity Commission guidance.
• Assess likelihood and impact: prioritise what needs most urgent attention.
• Develop risk management plans: set out how you'll mitigate each risk.
• Monitor regularly: ensure plans remain effective and relevant.

There are several good routes:

• Visit the Charity Commission website: a wealth of guidance, templates and case studies.
• Read books and articles on charity governance, available at libraries or online.
• Attend training courses: Trust Advice offers trustee training covering governance, finance and more. See our training page.
• Network with other trustees: charity events and online forums are great for sharing knowledge.