||means anything done
using resources belonging to the organisation, or
under its control and including all of its work and
Conciliation and Arbitration Service aims to improve
organisations and working life through better
employment relations. It provides up-to-date
information, independent advice, high quality
training and works with employers and employees to
solve problems and improve performance.
accounting practice which aims to ensure that two
sets of figures which should agree with each other
do so; for example a bank account reconciliation is
when a check takes place that the organisation’s
accounts’ cashbook agrees (reconciles) with the bank
Commission have produced this pack, known as
to assist non-company charities that are below the
audit threshold prepare their trustees’ annual
reports and accounts on the accruals basis. The
packs provide templates for these documents and, when
fully completed, they meet the recommendations of SORP 2005 and the requirements of law and can be
used for submission to the Charity Commission.
Additional Support Needs
||are the support needs of people with
mental health problems, physical health problems,
physical, sensory or auditory disability, people
recovering from drug and alcohol abuse, people with
learning disabilities and people with criminal
records, as well as people with no confidence.
||sufficient funds to
finance your operations, sufficient people to carry
out the work.
||is an Annual General
Meeting, open to all members.
||are the long term
goals for the future that your organisation is
working towards achieving. They are often expressed
in terms of the changes that you are aiming to bring
||the statutory accounts required to
be submitted to the Charity Commission, and
Companies House for incorporated charities, relating
to a particular financial year. The required content
of the accounts varies according to the size of the
charity and further guidance can be found in
CC15a - Charity Reporting and Accounting: The
||is an annual meeting,
called by the trustees of a charity, or directors of
an incorporated charity, to which members are
invited to attend. Subjects normally discussed
include the annual report, audited accounts,
election or re-election of trustees and directors.
organisation’s verified statement of good financial
management and reporting. This is often a fairly
comprehensive document as legislation sets out the
minimum levels of information that should be included:
- a trustees’ report;
- a statement of financial
- an income and expenditure
statement for the year;
- a balance sheet;
- a cash flow statement; and
- notes to the accounts.
||this is a return which must be made
by all charities to the Charity Commission each
year. It has three parts and how many of these parts
a charity must complete is based upon their income
in the previous financial year. The Charity
Commission encourages completion via their website,
but on request will send relevant parts to a named
person in a charity (click
here for guidance).
The information given on the Annual Return may be
recorded on the Register of Charities, which is open
to public inspection at the Charity Commission’s
offices and on their website; however a charity’s
bank details or trustees’ addresses and telephone
numbers and dates of birth are not available to the
Annualised Hours Employment Contract
employee's core working hours on an annual basis.
The worker may negotiate any kind of working
schedule with his or her employer, provided that he
or she meets the basic annual minimum of hours
stipulated by the contract. This system allows great
flexibility for both workers and employers.
||used to be called Memorandum and
Articles of Association (often called Mem and Arts)
and was the governing document for a Company Limited
by Guarantee. It consisted of 2 parts. The
Memorandum set out:
- the company's name;
- where the registered office of the company
is situated (in England, Wales or Scotland); and
- what it will do (its objects).
The Articles of Association set out the rules for
the running of the company's internal affairs.
Since 2010 new governing documents comprise a single
document, the Articles of Association, which includes
all the information above.
||means the property of
an organisation, including, for example: cash, bank
and building society deposits, consumable stocks,
trading stocks, debtors and prepayments or any other
amounts receivable in the short term; land,
buildings, vehicles and equipment and investments
held on a continuing basis; copyright and
||means the external
examination and verification of accounts. The nature
of the process will depend on the context in which
the word is used. In the main, charities with an
income exceeding £500,000 or assets of more than
£2.8 million are required by law to have an annual
audit from a registered auditor. Charities below
this amount can elect to have an audit (for example
if a funder requires it) or instead to have an
independent examination. These income thresholds
have changed due to the various implementation dates
of the Charities Act 2011 and Companies Act 2006.
||is a period of dedicated time given
for the accomplishment of clear and realistic
objectives in order to achieve a specific action
plan and as its name suggests, often takes place
away from the normal location for meetings.
||are those who
benefit, and/or receive services, from the
||the Board is the
organisation’s governing body. This may be called
the management committee, executive committee or
board of directors, or may be referred to by some
other title. The Trustee Board of a charity are the
people “having the general control and management of
the administration of a charity.” (Part 9, Section
177. Charities Act 2011).
Breach of Trust
||means acting in a way
which is inconsistent with your powers and duties as
trustees, whether those powers and duties are set
out in the charity's governing document, or are part
of general law.
Trustees who work outside their governing document
may be acting “ultra vires” i.e. outside their
powers and in breach of trust. This may mean that
Trustees are wholly and personally liable for any
losses that the charity may incur. Whatever the
legal structure of your organisation, the liability
of the trustees’ liability will not be limited if
they act illegally.
||is a way of helping
charities find new Trustees. A brokerage service is
provided by the
NCVO Trustee Bank. It is a
countrywide directory of organisations that can
- Introduction services
Some organisations tend to provide a simple
service providing a list of individuals who are
interested in trusteeship and it is up to you to
interview candidates and select them. They often
also provide information and training for
organisations and individuals.
- Placement services
Organisations providing placement services
usually get more involved in various aspects of
trustee placements. They tend to provide
introductory courses, get involved in the
interview process, match trustees to
organisations and undertake induction programmes
and ongoing support. These services can range
from local volunteer centres to national trustee
- Recruitment services
These organisations tend to provide a
comprehensive recruitment service, operated
generally from the private sector. Their level
of involvement can be as detailed as is
required, for example, from ‘headhunting’ to
consultancy or advice on advertising.
- Online services
This is a new form of trustee recruitment.
Increasingly, trustee opportunities are being
publicised on the internet. Some websites are a
means for individuals to more easily find out
about vacancies; others are a way of encouraging
cover for the fabric of the building itself. Where a
charity is the freehold owner of a building and
insurance is not the responsibility of a lessee or
tenant, it is recommended that the trustees should
normally insure the building for its full
reinstatement value, even if there is no actual duty
to do so.
In some cases, e.g. historic churches, it is often
difficult to place a value on such buildings and the
insurance costs would be prohibitive. In these cases
the level of insurance should cover the costs of
replacing the building with something with an
equivalent “people” capacity.
||is a document
prepared by an organisation’s management, detailing
the past, present, and future of the charity. It
generally projects future opportunities for the
organisation and maps the financial, operations,
marketing and organisational strategies that will
enable the organisation to achieve its goals.
||covers a wide range
of activities. It is used to refer to:
- public awareness raising and
education on a particular issue;
- influencing and changing
public attitudes; and
- political activities which
are intended to influence Government policy or
legislation, and which may involve contact with
Much campaigning work by charities
involves acting as an advocate for their service
users or beneficiaries. Like campaigning, advocacy
covers a wide range of activities, which can range
from general awareness raising activities through to
direct engagement in political activities. It may,
or may not, involve political campaigning.
||(or Forecasts) are
different from Budget Projections in that they look
specifically at when money is coming in and when it
is being spent. This could be very useful for
groups, who rely on income and grant aid, to chart
where they are and whether there could be any
difficult periods of the year where expenditure is
exceeding income and they may not have enough money
in the bank to pay their bills. By producing a
year’s cash flow projection, it should be possible
to identify any problems well in advance, providing
enough time to take remedial actions.
||are employees engaged for a limited
number of hours or sessions with no obligation on
the member of staff to take further work or on the
employer to offer it. Some important points to note
- As the casual employee is employed whilst
he/she is working, Income Tax and/or National
Insurance should be deducted.
- There is no 'mutuality of obligation' and no
continuing relationship, simply a one-off
contract, although it may be repeated. If the
arrangement continues or is regularly repeated
however, there is a risk that the employee will
acquire rights to continuity of employment.
- Organisations should set out the basis on
which casual employees are employed and the
anticipated duration of their employment.
||means the trustee or
other person who leads the charity's meetings. In
addition to chairing meetings, the chair has wider
responsibilities than the other trustees; for
example, helping to plan trustee meetings as well as
acting as the link between the trustee board and
staff and representing the charity at appropriate
events. The charity’s governing document often gives
the Chair a casting vote in the event that votes are
||is the way
organisations deal with and cope with change.
Managing change requires trustees to develop skills
and insights that will make a difference to the way
change impacts on the organisation. By dealing head
on with the challenge of change you will create a
leadership strategy that will motivate, persuade and
inspire those around you.
||means a company formed and
registered under the Companies Act 2006 and its
predecessors or one to which the provisions of that
Act apply, and which is established for charitable
||From 1st April 2008 the 4 categories
(heads) of charitable objects which had been in
existence since 1891 were replaced by 13 purposes
(12 specific purposes and one “catch-all”) and a
group is charitable if all its aims and objects as
stated in the constitution are charitable. The
- prevention or relief of poverty;
- advancement of education;
- advancement of religion (which includes
religions which involve belief in more than one
god, or do not involve belief in a god);
- advancement of health (including the
prevention or relief of sickness, disease or
human suffering) or the saving of lives;
- advancement of citizenship or community
development (including rural or urban
regeneration, and the promotion of civic
responsibility, volunteering, the voluntary
sector or the effectiveness or efficiency of
- advancement of the arts, culture, heritage
- advancement of amateur sport (sports or
games which promote health by involving physical
or mental skill or exertion);
- advancement of human rights, conflict
resolution or reconciliation or the promotion of
religious or racial harmony or equality and
- advancement of environmental protection or
- relief of those in need by reason of youth,
age, ill health, disability, financial hardship
or other disadvantage (including relief given by
the provision of accommodation or care);
- advancement of animal welfare;
- promotion of the efficiency of the armed
forces of the Crown, or the efficiency of the
police, fire, and rescue services or ambulance
- other purposes currently recognised as
charitable under charity law or s.1 of the
Recreational Charities Act 1958, and any new
purposes which are analogous (similar) to
another charitable purpose.
What is included within these charitable purposes
has been extended and developed by decisions of the
Court and of the Charity Commission over the years.
This development of law reflects changes in social
conditions, and the process continues today.
Charitable purposes continue to be characterised
by a desire to benefit others for the public good.
To be a charity, all purposes of an organisation
must be exclusively charitable; a charity cannot
have some purposes which are charitable as well as
others which are not. A charity’s charitable
purposes are usually expressed as its objects.
||is is an organisation
set up to manage money or property, for specific
charitable purposes as set out in the Trust Deed.
The Trustees hold the trusts assets on trust for the
beneficiaries, who are the people or purposes that
can benefit from the assets of the organisation.
||a Charity is an organisation
that is established for exclusively charitable
purposes in accordance with the law of England and
||is established by law
as the regulator and registrar for charities in
England and Wales. Their aim is to provide the best
possible regulation of charities in England and
Wales in order to increase the effectiveness of
charities and improve public confidence and trust in
||means income that
becomes available to the charity and is to be
expended at the trustees' discretion in furtherance
of any of the charity's objectives ('general
purpose' income), but which is not yet spent,
committed or designated.
Charity reserves excludes the following:
- Permanent endowment;
- Expendable endowment;
- Restricted funds;
- Designated funds; and
- Income funds that could only
be realised by disposing of fixed assets held
for charity use.
||are the documents that charities are
required to submit to the Charity Commission.
Charity returns and accounts (if necessary) should
be submitted to the Charity Commission within 10
months of the Charity’s financial year end or from
the date of incorporation for a new company.
Code of Conduct
||means a set of
written and agreed procedures and rules which govern
how the trustees of a Board, or Management
Committee, conduct themselves.
||means the development
of communal activity to improve the quality of life in a
particular geographical area. According to Social
Enterprise London, it is 'Work with people on a
neighbourhood or community basis that promotes
self-help, mutual support and collective action.'
||means the involvement
of any individual, group or organisation that can
affect or be affected by the outcome of a decision
or plan, in those decision-making processes.
Limited by Guarantee
||is an alternative
type of incorporation used primarily for non-profit
organisations that require corporate status. A
Company Limited by Guarantee does not have a share
capital, but has members who are guarantors instead
of shareholders. The guarantors give an undertaking
to contribute a nominal amount towards the winding
up of the company in the event of a shortfall upon
cessation of business. It cannot distribute its
profits to its members, and is therefore eligible to
apply for charitable status if necessary.
||means the Companies Act 2006 and its
Company records are the official records (registers)
to be kept by companies listing:
- directors and secretaries;
- directors' other commercial
- financial charges, that is,
loans or other obligations that affect the
company's overall financial health.
||the main functions of
Companies House are to:
- incorporate and dissolve
- examine and store company
information delivered under the Companies Act
and related legislation; and
- make this information
available to the public.
||every company must
keep official records of the company. The Company
Secretary is usually responsible for this duty and
ensuring that they are securely stored. The records
- registers of present and past
directors and company secretaries
- minutes of board meetings and
- the Certificate of
Incorporation recording the formation of the
- the Articles
- copies of the accounts.
||an embossing press
used to indicate the official signature of a company
when accompanied by the signatures of two officers
of the company. Since 1989 it has been possible for
a company to indicate its agreement without use of
the seal, by two signatures from the directors or
company secretary plus a formal declaration.
However, some companies still prefer to use a seal
and for a few companies the articles of association
of the company still require a seal to be used.
||is an officer of a
charitable company with duties set out in company
law to ensure compliance with the charity’s
governing document and other legal requirements.
||means the right of
individuals, whether trustees, staff, volunteers or
service users, to have information about them held
in confidence by the charity. Where information is
original and not publicly known, it may be
considered to be confidential information.
Confidentiality is central to the trust between
individuals and the organisation. A written
confidentiality policy will provide assurances about
See also Data Protection.
||may be actual or
perceived. It may arise where a trustee’s personal
interests, or interests which they owe to another
body, and those of the organisation arise
simultaneously or appear to clash.
||is the governing
document or the rulebook of your organisation. You
must comply with what it says. A Constitution may
also be called the Rules. If your organisation is
also a company limited by guarantee, your governing
document will be called the Articles of Association.
||means insurance covering the
contents of a building such as furniture, equipment
and cash. Charities should have a suitable insurance
policy covering all possible losses. It may include
cover for equipment used away from the building, for
example laptop computers.
||the means by which a
person is added to a Trustee Board or other
committee at a time other than at the Annual General
Meeting (AGM). This is usually done by the existing
members of the Board or committee voting for the
person to join them. A person co-opted onto a Board
or committee only serves until the next time that
elections to the Board or committee are held, i.e.
the next AGM. If they are to stay on the Board, they
would need to be formally elected at the AGM.
organisations to whom your organisation owes money.
||means the former executive agency of the
Home Office for England and Wales that provides a
regulated "one stop" service of records checks from
information provided by the Police and the
Independent Safeguarding Authority. Individuals who
work with children and adults deemed vulnerable in
certain situations are eligible
to obtain a CRB disclosure. In November 2012 the
Criminal Records Bureau and the Independent
Safeguarding Authority merged to create the
“Disclosure and Barring Service" (DBS).
||is a corporation
whose main function is to hold the legal title to
investments and property on behalf of the charity.
Custodian trustees can act only on the lawful
instruction of the charity or managing trustees.
||Data Protection is a
legal requirement under the Data Protection Act 1998
which came into force on 1st March 2000. The Act
implemented the EU Directive on Data Protection. The
Act did not make significant changes to the existing
law (the Data Protection Act 1984) and many core
areas have remained the same.
||is a list of any
personal interests that a person has outside the
organisation. Details of these are usually kept in a
register and are updated at least annually. A
personal interest is usually considered to be one
that affects the person individually or a person /
body / organisation they have a close connection
with. If a person has a personal interest in any
item on the agenda of a meeting, they should
declare the interest at the start of the meeting.
The person must then decide if they are going to
remain in the meeting for the agenda item concerned
or if they will withdraw from the meeting for the
item concerned. The decision as to whether to stay
is likely to depend on whether it could be thought
that the personal interest in the item being
considered is so great that it is likely to
prejudice your judgement over the item. An example
of when it would be appropriate for a trustee to
withdraw would be if they were also a trustee of
another charity which would benefit financially,
perhaps through a grant, from the matter under
Another example would be if they or a
close relative of theirs was bidding for a contract
to undertake work for the organisation, e.g. a
building contract. In both situations the trustee
should withdraw from the meeting for that agenda
item and take no part in the discussion or decision.
This should be noted in the minutes.
organisations which owe your organisation money.
||the people elected by
the members at the Annual General Meeting of an
incorporated charity. They direct the organisation
and typically make only major business decisions,
policy changes and monitor the day-to-day activities
of the employees.
||is used when an
employer has concerns about an employees’ conduct or
performance. Good disciplinary procedures will help
you handle these matters in a fair and consistent
way and avoid claims in an employment tribunal.
In October 2004, new laws were introduced requiring
all employers, regardless of their size, to have a
and Barring Service
November 2012, this new agency was the result of the
merger between the Criminal Records Bureau and the
Independent Safeguarding Authority. It provides a
regulated “one stop” service of record checks from
information provided by the police and other
agencies. Individuals who work with children and
adults deemed vulnerable in certain situations are
eligible to obtain a DBS disclosure.
||is a process that
usually takes place when two or more organisations
decide to merge. It involves each organisation
providing extensive information on their finances,
employment contracts, properties (either owned,
leased or rented), contracts, insurances,
liabilities etc, so that each organisation within
the merger is reassured that there are no serious
impediments (or nasty surprises) that could affect
the merger and the new organisation.
Duty of Care
||means the duty of
- Use reasonable skill and care
in their work as trustees, using their personal
skills and experience as needed to ensure that
the charity is well-run and efficient.
- Consider getting external
professional advice on all matters where there
may be material risk to the charity, or where
the trustees may be in breach of their duties.
||is an Extraordinary
General Meeting and is any general meeting of
members other than an AGM. It is occasionally
referred to as a Special General Meeting (SGM) by
||should be taken out
by charities which have employees. Under the
Employers' Liability (Compulsory Insurance) Act 1969
as amended by the Employers' Liability (Compulsory
Insurance) Regulations 1998, all employers are
required to have a minimum insurance cover of £5
million for injury or disease suffered or contracted
by employees whilst carrying out their duties. A
certificate showing that a valid policy is in force
must be prominently displayed by the employer.
||are usually for an
indefinite period and can be terminated by giving
notice in accordance with the terms and conditions
of the contract or any longer period of notice
required by law. However, short-term contracts and
fixed-term contracts specify a limited length of
time over which an employee will be working and this
in turn affects some of their entitlements. All
employment contracts are always subject to the
employee’s right not to be unfairly dismissed.
||means the current
legislation relating to employment contracts,
- The Employment Rights Act
1996 which requires employers to provide employees
with a written statement of the main terms and
conditions of employment, or ensure this
information is easily available, within two
months after an employee begins working.
- The Employment Protection
(Part-time Employees) Regulations 1995
employers to provide a written statement of the
main terms and conditions of employment to all
employees, irrespective of whether they are
considered to be full or part-time.
- The Working Time Regulations
which place a statutory limit on working hours
for most workers. They require employers to
provide paid holiday time, breaks, and minimum
rest periods. Some workers, such as transport
workers and senior management staff, may be
exempt from these regulations. These and other
workers have the right to negotiate their
working time with the employer individually,
through a recognised union representative or a
fairly elected workforce representative.
- The Minimum Wage Act 1998 and
the Minimum Wage Regulations 1999 which govern levels
of pay. The National Minimum Wage Regulations
oblige employers to pay eligible workers at a
minimum rate consistent with that set by the
||policies are not
required by law, but are recommended as good
practice. It can be useful evidence that your
organisation does not condone discriminatory
practices and is taking appropriate steps to meet
your legal obligations.
An Equal Opportunities Policy should include:
- Commitments - the policy
should explicitly state the organisation's
intention to offer equal opportunities to all
workers regardless of status, sex, disability,
age, religion or belief, marriage or civil
partnership, gender reassignment, pregnancy or
maternity, sexual orientation or race.
- The policy should also state
the organisation's commitment to treating all
workers fairly and respectfully and to setting
systems in place designed to provide the
greatest possible access to equal opportunities.
- Additionally, it should
extend protection against bullying and
harassment to all.
- The scope of the equal opportunities policy
should be broad, including part-time,
fixed-term, casual and freelance workers.
distinguishing values, beliefs and character of an
organisation. The ethos of an organisation may
determine the way it treats its staff and/or
volunteers, beneficiaries, customers, environment
and legal responsibilities.
||do not need to register with the
Charity Commission because they do not meet the
minimum requirements for registration or because
they have been specifically excepted from the
requirement to register by legislation or by order
of the Charity Commission. These charities include
the Scouts, the Guides, voluntary schools and
certain religious charities with income under
£100,000 per year. They are still subject to the
other provisions of the Charities Acts 2011, and to
supervision by the Charity Commission.
||cannot register as charities and are
not subject to supervision by the Charity
Commission. These charities (listed in Schedule 3 of
the Charities Act 2011) include industrial and provident
societies and some educational institutions such as
universities and national museums.
of the Charities Act 2006, and now the Charities Act
2011, are establishing “principal regulators” for
various types of
organisation who will monitor them for compliance
with charity law. The Commission will have power to
investigate such an exempt charity if the principal
regulator requests this.
||a member of a committee or board by
virtue of a particular office or position held. This
may be a local dignitary such as a mayor, or may be
a funder who wants to keep in close contact with the
organisation. Ex officio trustees have the same
responsibilities as other charity trustees.
||can be obtained to
make good the loss to the charity arising from fraud
or dishonesty on the part of any of its employees
where they are handling the charity's cash or other
valuables. It may be possible to extend this cover
to include also fraud or dishonesty on the part of
any of the trustees and/or volunteers.
This type of
cover (now commonly known as "theft by employee
insurance") is not a substitute for sound financial
and personnel risk management and is usually
provided only if the charity can demonstrate that
its administrative arrangements are both adequate
and properly supervised.
||are designed to
ensure the propriety and efficiency of the
organisation's activities. They typically include
policies for the proper accounting, control and
protection of the income, expenditure and assets of
the organisation. By means of delegation the Board
must ensure that financial procedures appropriate to
the size and complexity of the organisation exist.
This could be achieved by compiling and distributing
a financial procedures manual, and/or by responding
to reports on areas of weakness by external
Fixed Term Contract
||means an employment contract that
- On the expiry of a fixed term, for example
- On the completion of a particular task, for
example, to create a database;
- On the occurrence or non-occurrence of any
other specific event, for example until you move
to a new office.
The Fixed-term Employees (Prevention of Less
Favourable Treatment) Regulations 2002 came into
force on 1st October 2002. Fixed-term employees have the right not to be treated less favourably
than permanent employees doing similar work, unless
it can be objectively justified. Fixed-term
employees can bring a claim by complaining to an
||are usually small
groups of people who are task orientated in that
they focus on one particular topic for discussion
and time limited in that they finish as soon as the
work is completed.
||Individuals or groups
who provide you with funding.
||can be obtained to
cover losses arising from cancellation of
fund-raising events such as fetes, shows and galas
due to bad weather. This is commonly referred to as
"pluvius insurance". There are usually strict time
limits and arrangements for measuring rainfall
levels with this type of insurance.
||is a tax relief for
single outright cash gifts made to charities by
individuals and companies in the UK.
||means the systems and
processes concerned with ensuring the overall
direction, effectiveness, supervision and
accountability of an organisation.
||means any document
setting out the charity's purposes and, usually, how
it is to be administered. It may be a trust deed,
constitution, articles of
association, will, conveyance, Royal Charter, Scheme
of the Commissioners, or other formal document. Your
Governing Document is the rulebook of your
organisation and you must therefore comply with its
(and/or volunteers) to address any grievances they
may have on a variety of factors affecting their
well-being and ability to do their job effectively.
- Incompetent colleagues
- A dangerous work environment
- A lack of resources to do
- Too great a workload
Grievance procedures must comply with strict
statutory requirements and care must be taken to
ensure that any grievances are dealt with in
accordance with these requirements.
||means a person,
corporation or individual who holds a legal title to a
charity's property on its behalf. The charity's
governing document may confer additional powers and
responsibilities on the holding trustee(s), but
holding the legal title to the charity's property is
usually all they do. Provided that holding trustees
act only on the lawful instructions of the managing
trustees, they will not be held responsible for any
action (or lack of action) on the part of the
||is a charity which is
also a company, usually a company limited by
guarantee. An incorporated charity has a legal
personality separate from the
trustees / members. This means that an incorporated
charity can enter into contracts, hold the title to
land, sue and be sued in its own name. Trustees of
an incorporated charity are better insulated from
financial liability than those of an unincorporated
charity, although trustees remain liable for
breaches of trust.
||is less rigorous than an audit and
can be used by charities with income of less than
£500,000 or which do not have assets of more than
£2.8 million. It can be carried out by anyone who
the trustees reasonably believe has the ability and
practical experience to carry out a competent
examination of the accounts, although for charities
with income over £250,000 the independent examiner
must be appropriately qualified.
It is an
alternative to a professional audit. It is a process
of scrutinising a charity's accounts below the level
of a professional audit. It covers slightly less
than a full audit, but is still a very thorough form
||is an independent person who is
reasonably believed by the charity trustees to have
the requisite ability and practical experience. For
charities with an income of over £250,000 and less
than £500,000, the person must have an appropriate
qualification to carry out a competent examination
of its accounts.
Industrial and Provident Societies
||An Industrial and Provident Society
(IPS) is an organisation conducting an industry,
business or trade, either as a co-operative or for
the benefit of the community, and which is
registered under the Industrial and Provident
Societies Act 1965. A community business, housing
association or voluntary organisation that trades or
produces goods can become an IPS.
||The is an
independent officer who is appointed by Her Majesty
the Queen and who reports directly to Parliament.
The Information Commissioner’s duties in relation to
the Data Protection Act 1998 are to:
- promote the following of good
practice by data controllers and, in particular,
promote the observance of the requirements of
the Act by data controllers;
- spread information on the Act
and how it works;
- encourage where appropriate,
the development of Codes of Practice for
guidance as to good practice; and
- make assessments in
particular cases as to whether or not any
processing of personal data has been or is being
carried out in compliance with the Act.
protection for creative works such as writing
(copyright), inventions (patents), processes (trade
secrets) and identifiers (trademarks). It is
important to check that the materials used by your
organisation, are owned by your organisation or that
you have the rights to display materials owned by
third parties. This content may be in the form of
text, photos, graphics, cartoons, video or audio.
It is often not quite as simple as obtaining
permission to use a copyright work which someone
You may be using something which is not
identical to their work, but which is similar.
Depending on how similar it is, and whether your
work is based on theirs, you may need to get their
consent. There is normally a fee to pay for a
consent, so you need to be fairly sure you have to
have the consent before you ask for it.
||this is set by
trustees and should be recorded in writing. It will
help trustees to show that they are making good use
of the charity's funds. The policy should address
the following areas:
- the need for enough resources
for the charity to carry out its present and
future activities effectively
- the level of acceptable risk
and how to manage it
- the charity's stance on
ethical investment, if any.
||refers to disorders
that affect such processes as reading, writing,
listening, speaking, and spelling and that cause a
discrepancy between potential and actual
||may be obtained to
cover the cost of certain legal expenses which may
arise if the charity has to bring or defend legal
proceedings and would otherwise be payable by the
charity out of its own assets (unless recoverable
from the opponent). Where this form of insurance
covers the costs of an employment dispute, it
usually also covers the charity's liability (as
employer) for any specified compensation awarded to
the employee. The cover can normally extend to
include actions brought against the trustees,
employees and volunteers.
Legal expenses insurance is normally bought before
any dispute or claim has arisen, but it is also
possible to buy legal expenses insurance after a
particular need for legal action has been
identified, when the cover will protect the
charity's uncertain exposure to costs in dealing
with the existing claim or dispute.
||is the provision of a
regular point of call for support for staff and
volunteers. This support covers a number of areas:
- agreeing the key aspects and
boundaries of the job / task role;
- resources and equipment;
- encouragement and motivation;
- regular review.
Loss of Revenue / Increased Cost of Working
||can be arranged to
cover reductions in a charity's business income
and/or increases in its overheads if the business is
disrupted as a result of a fire or other event
causing damage to its premises and / or equipment. The
cover should at least meet the cost of hiring new
premises and / or equipment for the duration of any
building work or whilst awaiting the replacement of
Local Strategic Partnership
||A Local Strategic Partnership (LSPs)
is a single non-statutory, multi-agency body, which
usually matches local authority boundaries, and aims
to bring together at a local level the different
parts of the public, private, community and
voluntary sectors. LSPs were seen as key to tackling
deep-seated, multi-faceted problems, requiring a
range of responses from different bodies.
Local partners working through a LSP will be
expected to take many of the major decisions about
priorities for their local area. These priorities
will be detailed in a Local Strategic Plan. With
changes in funding, a number of LSPs have disbanded,
but others remain as partnership bodies.
||is the term used for
the group of people who have responsibility for
decisions made and actions taken by a voluntary
organisation or community group. It may also be
called an executive committee, council of management
or board of management. If the organisation is a
charity the management committee members may also be
charity trustees. In membership organisations the
management committee is usually elected by the
members at the Annual General Meeting.
||are the systems that
management put in place in order to carry on
business efficiently, ensure the observation of
management policies, safeguard organisational assets
and secure the completeness and accuracy of records.
These may cover anything from financial practices to
staff accountability and use of equipment.
controls, those regarding finance are most
frequently in the spotlight, often because they have
been ignored or circumvented! However, other systems
- such as those governing supervision, authorisation
and approval of projects, safety or allocation of
staff duties - may prove just as essential to the
health of the organisation.
Memorandum and Articles of Association
||Now called the
||are a record of what
has happened at a meeting. For meetings that have a
legal status, the minutes are a legal record of the
meeting. Minutes are an invaluable source of
information for those at the meeting as well as for
those who could not make the meeting.
||the purpose and
values of an organisation – usually described in a
||means loss of focus
on charitable objectives as laid down in the
||Mission Statement is
a brief statement of an organisation's purpose and
values – the reason why it exists. The mission does
not say much about what an organisation will do, or
how or when it will do it, but does contain a
long-term statement of intent deriving from the
vision that originally inspired the organisation.
evaluation work hand-in-hand, but you also need to
distinguish between them. Monitoring is about
collecting information that will help you answer
questions about your project. It is important that
this information is collected in a planned,
organised and routine way. You can use this
information to report on your project and to help
you evaluate its effectiveness.
All organisations collect information and keep
records and this becomes ‘monitoring’ when the
information is collected routinely and
systematically. The information might be about
activities or services, your users, or about outside
factors affecting your organisation or project.
Monitoring information is collected at specific
times: daily, monthly or quarterly.
You need to bring this information together so that
it can answer questions such as:
- How well are we doing?
- Are we doing the right
- What difference are we
At this point you are starting to
evaluate. While monitoring is routine and ongoing,
evaluation is an in-depth study, taking place at
specific points in the life of the project.
||covers risks arising
from operating motor vehicles. Where a charity owns
or operates motor vehicles, the trustees must comply
with the provisions of the Road Traffic Acts, which
make it compulsory to have insurance against third
party injury and property damage.
If trustees, employees or volunteers are using their
own vehicles for the purposes of the charity or on
the business of the charity, the trustees must
ensure that the insurance held by the owner of the
vehicle extends to such use. Any additional premiums
incurred in this respect may be met from the income
of the charity. There are special requirements in
respect of minibuses used to transport people on a
hire or reward basis and the charity's insurers
should be able to advise the trustees on these.
||No longer in existence, but some of
their work has been taken over by the
NCVO Leadership and Governance team.
||on Standards in
Public Life is a House of Commons Committee set up
in 1994 with Lord Nolan as its first Chair. The
Committee was set up with the following terms of
reference: “To examine current concerns about standards of
conduct of all holders of public office, including
arrangements relating to financial and commercial
activities, and make recommendations as to any
changes in present arrangements which might be
required to ensure the highest standards of
propriety in public life.
For these purposes, public office should include:
Ministers, civil servants and advisers; Members of
Parliament and UK Members of the European
Parliament; Members and senior officers of all
non-departmental public bodies and of national
health service bodies; non-ministerial office
holders; members and other senior officers of other
bodies discharging publicly-funded functions; and
elected members and senior officers of local
In 1997 the terms of reference were extended by the
then Prime Minister, the Rt Hon Tony Blair MP: "To review issues in relation to the funding of
political parties, and to make recommendations as to
any changes in present arrangements".
||means an individual
or corporate body, normally appointed by the charity
trustees, whose function is to hold the legal title
to the charity's property or investments on behalf
of the charity trustees. Nominees have no role as
such in the charity's management. They must act on
the instructions of the charity trustees, unless
they are told to do something which is in breach of
trust. Custodian trustees are a type of nominee. Their
roles and responsibilities are defined by statute.
Another type of nominee is a "holding trustee".
Their roles and responsibilities may be defined in
the charity's governing document, or in an agreement
between the charity trustees and the nominee.
||are the methods by
which you are achieving your organisation’s aims, in
other words, the activities you undertake.
||The objects of a
voluntary or community organisation are usually
contained within its governing document. They are a
legal statement of the purpose of the organisation.
If they are wholly and exclusively charitable in
law, then the organisation is a charity and subject
to charity law and the charity regulator. It is the
charitable objects and activities which make an
organisation a charity, not registration with the
Charity Commission or other regulator.
||An order is a legal
document by which the Charity Commission may give
trustees a power which they do not already have to
do something; for example, to include a power of
amendment in a charity's governing document.
||is a chart
that describes in diagrammatic form the structure of
the organisation. It is the skeleton upon which
every other activity depends. More importantly it is
the framework which explains the communication
pattern, process and the linking mechanisms between
the various roles within the organisation. It
illustrates to everyone who communicates with whom,
how the control system works, who is in control, who
has the authority and above all, who is responsible.
It explains how the organisation is co-ordinated and
how individual departments relate. Formal structures
are often based on specific tasks and it is how
these tasks are allocated and the authority which
they carry, which are explained by the
||are the benefits of
your project i.e. the tangible differences your
project will have made.
||are normally the
results of your project in terms of the
activities / services you have delivered.
||add credibility to an
organisation and are therefore useful in helping
with fundraising and public relations. For example
they may agree to:
- Be named on letterheads or in
- Attend events;
- Generate media coverage.
The qualities of a good patron
- Genuinely well known,
relative to the aims and purpose of the
- Available to visit the
organisation or attend events;
- Prepared to be briefed about
the organisation and its cause, so that he or
she can answer questions.
||is a tax effective
way in which employees (and pensioners in an
employer’s occupational pension scheme) can give to
charity. Employees can authorise their employer to
deduct donations from their pay. Because donations
are deducted from pay before Pay As You Earn (PAYE)
tax is calculated, the employee gets tax relief at
their top rate of tax.
||is a document setting
out the skills, experience and qualities that are
expected from a jobholder or trustee.
||lay down a series of
principles and practices by which people working or
volunteering for an organisation will abide. Common
policy examples and subject areas include health and
safety, equal opportunities, grievance and
disciplinary and data protection.
||means any activity
that is directed at:
- furthering the interests of
any political party; or
- securing, or opposing, any
change in the law or in the policy or decisions
of central government or local authorities,
whether in this country or abroad.
Powers of Trustees
||are outlined in the governing
document of the charity and may be subject to legal
restrictions. Trustees’ powers are invested in them
in furtherance of the charitable purposes of the
charity, i.e. what an organisation and / or its
trustees are allowed to do.
||is where a charity
trades in the course of actually carrying out its
primary purpose. Examples of this include:
- Providing education services
in return for course fees
- Holding an art exhibition in
a gallery in return for admission fees
- Selling tickets for a
||are an approved
standard way of how to do something. They are
invariably in writing because otherwise they will
not be approved or standard, but will be soon
forgotten and re-invented regularly. Procedures are
a useful means of helping maintain quality in an
organisation’s activities. They can be used for such
areas of activity as governance, as well as in the
delivery of services to beneficiaries. The writing
and regular updating of procedures can consume a
disproportionate amount of time in smaller
organisations and the likely benefits should always
be weighed against the cost in time and resources.
Professional Indemnity Insurance
||is recommended where
a charity is providing a professional service (such
as counselling) or any form of advice or
information, especially where the issues are complex
or potentially contentious. This protects the
charity from liability if the service or information
is provided negligently. The charity will be covered
against claims that it is liable for loss, injury or
damage sustained when that service was provided or
as a result of following that advice or using that
buildings, cash, investments or any other
possession, which are owned by the charity.
||a person who puts
forward (proposes) a formal motion to be voted on at
a meeting. It is usual to have a formal motion
seconded (see seconder) prior to a vote being taken.
||may be appropriate
for charities which own or occupy land or buildings.
It offers protection:
- Against claims from members
of the public for injury, loss or damage
incurred on the premises of the charity; and
- Against claims arising under
the Occupier's Liability Acts 1957 and 1984.
These Acts place on the occupier of a property a
duty of care in respect of visitors to and
trespassers on their property.
Public liability insurance may
also be appropriate for charities which carry on a
business activity away from their own premises,
arrange events attended by the public or supply
goods to the public. In this way, the charity and
its trustees, employees and volunteers would be
indemnified against claims from members of the
public for injury, loss or damage inflicted in the
course of the activity, event or supply.
||A quorum is the
minimum number of people entitled to attend and vote
who must be present at a meeting to make valid
decisions at that meeting. A quorum can be a fixed
number or a percentage of those entitled to attend
and vote. The number of people required to form a
quorum is usually stated in the governing document.
||receipts are money
coming into the organisation, also known as income,
payments are money going out of the organisation,
also known as expenditure.
||A Registered Charity
is an organisation that is established for
exclusively charitable purposes in accordance with
the law of England and Wales and is registered with
the Charity Commission.
||means the address of
a company to which correspondence from Companies
House will be sent. The registered office can be
anywhere in England, Wales or Scotland. The
Registered Office must always be an effective
address for delivering documents to the company and
to avoid delays it is important that all
correspondence sent to this address is dealt with
promptly. If a company changes its Registered Office
address after incorporation, the new address must be
notified to Companies House on
||for England and Wales the Chief
Executive of Companies House is Tim Moss. His
office is based at Companies House in Cardiff.
All limited companies in the UK are registered at
Companies House, an Executive Agency of the
Department for Business Innovation and Skills (BIS). There are more than 1.8 million limited
companies registered in Great Britain, and more than
300,000 new companies are incorporated each year.
||are those which have
to be produced in order to comply with the law. For
- Annual Return and Accounts to
the Charity Commission; and
- Annual Return and Accounts to
Companies House (if a limited company).
||Remuneration includes not only
payment in money terms, but also benefits in kind.
||A Reserves Policy is
a policy setting out:
- The reasons why the charity
- The level (or range) of
reserves the trustees believe the charity needs;
- What steps the charity is
going to take to establish or maintain the
reserves at the agreed level (or range); and
- Arrangements for monitoring
and reviewing the policy.
||are handled in the
way set out in the governing document. If the
governing document does not state anything about
this, the trustees may be able to rely on the
statutory powers in the Trustee Act 1925. Under
these statutory powers, however, a trustee cannot
resign without replacement, unless there will be at
least two trustees or a trust corporation left after
In some cases, where the title to land belonging to
the charity is vested in a charity trustee or
nominee who is resigning, the resignation should be
effected by deed, or, where the resignation is being
effected by a resolution of a meeting of the charity
trustees, by a memorandum of the resolution which is
executed as a deed. This will automatically transfer
the title to the charity's land which was held by
the charity trustee or nominee who is resigning into
the names of the new charity trustees or nominees.
available to an organisation for increasing
productivity, including funds, labour, equipment and
||are funds that are
subject to specific trusts or conditions imposed by
the donor and binding on the trustees. The
conditions may be stated expressly by the donor or
maybe implied, as in the case of money sent in
response to a special appeal. These funds represent
unspent income or assets, the use of which is
restricted. Permanent endowment is a particular form
of restricted fund, in that the fund must be held
permanently, although the assets in which it is held
may change from time to time.
processes that are directed towards the effective
management of potential opportunities and adverse
effects. It involves risk evaluation and monitoring
and will result in either mitigating the risk or
applying effective controls.
||is a document setting
out the roles, responsibilities and tasks which the
jobholder, volunteer or trustee, is expected to carry out.
||a person who supports
the formal motion put forward by the proposer, prior
to it being voted on at a meeting.
||means the company or
charity Secretary or, if no such position exists,
the person who calls, administers and minutes
meetings. The Secretary is an officer of a charity
and may be a trustee, employee or other agent of the
||may be entered into
between charitable organisations and statutory
agency funders, often over a number of years (3-5
common) for financial payments in respect of the
services they provide.
A comprehensive service level agreement is an
essential requirement for the provision or receipt
of any important service. It quite simply defines
the parameters for the delivery of that service, for
the benefit of both parties. The quality of the
agreement is therefore a matter of substantial
importance. It must be complete, comprehensive and
accurate in its coverage. Importantly, both parties
must understand the contents and their obligations
Short Term Contracts
specifying a relatively short period of employment
during which an employee will be expected to
complete a job. A person on a contract of less than
three months duration will not be entitled to
Statutory Sick Pay (pensioners, low-paid workers
and, in some circumstances, pregnant employees, will
also not be eligible under these complex rules). It
is not permissible to continually retain an employee
on a short-term contract to avoid liability for
||is a tool to help a
Trustee Board clarify why they have become trustees
and what skills, knowledge or experience they can
contribute to the Board. Getting the right mix of
skills, experiences and qualities is a key
ingredient in building an effective board of
||is an acronym that
identifies five key points for
objectives / goals / targets to be effective:
- Specific - In the context of
developing objectives, an observable action,
behaviour or achievement is described which is
also linked to a rate, number, percentage or
- Measurable - A system, method
or procedure has to exist which allows the
tracking and recording of the behaviour or
action upon which the objective is focused.
- Achievable - The objectives
should be capable of being reached by the people
involved in them. The objectives need to be
stretching and agreed by the parties involved.
- Relevant - The objectives
should be relevant in two ways: that the goal or
target being set with the individual is
something they can actually impact upon or
change and, secondly, it is also important to the
- Time Based - In setting an objective, there
has to be a date (Day / Month / Year) for when
the task has to be started (if it is ongoing)
and/or completed (if it is short term or project
||stands for Statement
of Financial Activities. A charity's SOFA shows all
the incoming resources becoming available during the
year, all its expenditure for the year, and
reconciles all the changes in its funds. The SOFA
should account for all the funds of the charity and
should be presented in columns representing the
different types of funds.
||SORP means the
Statement of Recommended Practice: "Accounting by
Charities", published by the Charity Commission
under the auspices of the Accounting Standards
Board. This is aimed at improving the quality of
financial reporting by charities and of particular
significance to larger charities who require a
financial audit (current level: annual turnover of
over £250,000) (SORP last revised 2005).
SORP 2005 means the Statement of Recommended
Practice: "Accounting and Reporting for Charities",
published by the Charity Commission under the
auspices of the Accounting Standards Board in March
2005. It supersedes the SORP 2000 and applies to
accounting periods beginning on or after 1 April
||can be obtained to
cover the costs of paying sick pay to employees.
those who have an interest in, or expectation of
your organisation, either as individuals or as
representatives of a group. These might include
service users / beneficiaries, members, staff,
volunteers, trustees, statutory agencies, donors and
||Stakeholder chart means a chart setting out the
stakeholders of an organisation, as in the following
||govern the conduct of
the main meetings of the organisation, the rules for
which will be found in the governing document.
is an audit required or permitted by, and carried
out in accordance with, relevant primary legislation
and any associated regulations by a registered
auditor who has to express his or her professional
opinion on the accounts.
||means a broad course
of action with an identifiable outcome. This is
achieved through a sequence of steps, which are
subject to monitoring and modification, to
accomplish desired goals and objectives.
Strategy should incorporate the organisation’s
vision, mission and values statement, where
appropriate. (NB. A ‘Strategic Plan’ is therefore a
timetabled account of the strategy).
||can provide a
valuable resource for Boards, bringing the focused
attention of a select group to important
organisational issues. However, a sub-committee is
only as good as its mandate allows it to be and this
mandate, or remit, is only as good as the Board that
designs it. Delegating to sub-committees should
never be used simply as a means of reducing Board
business or shirking Board responsibility. Properly
monitored and guided, sub-committees can be of great
benefit to the Board, and through it, to the
long-term goals of the organisation.
||is part of the
procurement process where a funder / commissioner
invites organisations to state what services or
goods they will provide for a particular price. The
description of the services / goods required will be
specified in the tender document and the tender
itself is the offer from the potential supplier of
the services or goods. The funder / commissioner will
then consider all the tenders submitted from
potential suppliers and award the contract to one of
Terms of Reference
|| are the
parameters within which a committee, sub-committee,
or working group operates. These contain:
- Roles and duties
- Composition of committee i.e.
- Schedule of meetings
- Secretariat details
- Decision-making powers.
||for audit means the income level at
which the accounts of a charity should be audited.
If the gross annual income exceeds £500,000 or
assets exceed £2.8million in the relevant year or in
either of the two years immediately preceding the
relevant year, an audit is required.
||The Treasurer is an
officer of a charity. The Treasurer has wider
responsibilities than the other trustees; for
example, ensuring that proper accounts are kept and
helping to set financial and investment policies.
||a charitable trust is
governed by a trust deed, and can be established
simply by an initial donor and appointing initial
trustees. The trustees can subsequently raise
further funds, provided all funds are applied for
the specific charitable objects. This structure is
mainly used by grant-making trusts, but a number of
small charities running specific projects use the
structure of a trust.
There is no wider membership, and usually the
trustees appoint their own successors, although
sometimes external organisations have the right to
appoint trustees. Charitable trusts do not have a
legal personality so, in law, any agreements must be
made with the trustees collectively, and there is no
limit on trustees’ liability.
Trustee Act 2000
||gives trustees powers of investment (previously,
these powers were restricted to explicit provisions
made in the organisation’s governing document).
Trustees can now manage funds more effectively with:
- Wider powers of investment;
- Powers for the appointment of
nominees and custodians;
- Powers to acquire land and to
insure property; and
- Safeguards including a duty
to take proper advice in relation to investments
and a statutory duty of care.
||may arise if trustees
act illegally or in breach of trust, making them
personally responsible for liabilities incurred by
or on behalf of the charity, or for making good any
loss to the charity. If trustees act prudently,
lawfully and in accordance with their governing
document then any liabilities they incur as trustees
can be met out of the charity's resources.
Since trustees are acting collectively in
administering a charity, they will usually all be
responsible [the legal term is "jointly and
severally"] to meet any liability to a third party
which has been incurred by them or on their behalf.
Trustees of all types of charities can be held
personally liable for:
- Breach of trust under charity
- Spending the charity's money
on an activity which is outside the charity's
- Carrying out unpermitted
- Serious negligence
- Trustee receiving personal
- Acting as a charity trustee
- Acting as a company director
- Failure to comply with
relevant statutory requirements in areas such as
health and safety, trade descriptions and
- Failure to deduct employee's
Trustees are not personally liable
for wrongful acts of staff or agents, provided they
have exercised proper care in their appointment and
trustees. Charity trustees are the people who are
responsible for the general control and management
of the administration of the charity. Because of
this they may be known as a "managing trustee". In
the charity's governing document they may be called
trustees, managing trustees, committee members,
governors or directors, or they may be referred to
by some other title.
You are a charity trustee if you are:
- the trustee of a charitable
- the director of a charitable
- a member of the executive or management
committee which is responsible for running an
The charity trustees are
personally accountable for the proper management of
the charity and its assets, and are required to act
prudently at all times in the best interests of the
charity and its beneficiaries.
||stands for the
Transfer of Undertakings (Protection of Employment)
Regulations 1981 and 2006. These regulations, and
amendments, implement the European Community
Acquired Rights Directive 1977. TUPE is intended to
protect the rights of employees when a transfer from
one employer to another is made. It helps to ensure
that employees do not lose out on salary, holiday
rights and general terms and conditions.
||is where an employee
is dismissed from his/her employment unfairly.
Employees with more than one year's service are
entitled to bring a claim in the Employment Tribunal
if he or she is dismissed in circumstances where:
- There was not a fair reason;
- Dismissal was not within the
range of reasonable responses open to a
reasonable employer in the circumstances;
- A fair procedure was not
followed in reaching the decision to dismiss.
There are certain exceptions to
the requirement for one year's service, when
dismissal is automatically unfair. These include an
employee being dismissed because he or she:
- Is a trade union member or
takes part in such activities;
- Is not a trade union member;
- Is pregnant or is taking
maternity or parental leave;
- Takes action on health or
- Demands a statutory
- Refuses in certain
circumstances to work on a Sunday;
- Acts as an employee
representative, or is a candidate for such a
- Is a 'whistle-blower'.
Employees, who have been dismissed as a direct
result of their gender, colour, race, nationality,
ethnic or national origins, sexual orientation,
religion or belief, marriage or civil partnership,
gender reassignment, pregnancy or maternity, age or disability, may also
bring a claim under the discrimination laws at any
time as there is no qualifying period. The
discriminatory treatment can include dismissal.
||is a group of members
who agree to be governed by a set of rules known as
the constitution. This structure is used by a very
wide range of voluntary organisations. In most
associations, the members elect a committee who are
empowered to make decisions on the use of funds, and
hence the committee members are the charity
Unincorporated organisations do not have a legal
personality so, in law, any agreements must be made
with the trustees collectively, and there is no limit
on trustees’ liability.
||may be either a trust
or an unincorporated association. The organisation
is not a company and is therefore ‘unincorporated’.
||means the client
group or service users of the organisation.
||is the set of
principles that an organisation seeks to apply, both
in setting its mission and aims, and in its day-to-day operations.
||a person who will
deputise for the Chairperson in his/her absence.
He/she will usually be elected at the same time as
the Chairperson and serve in the role for a specific
period of time. On occasions the Chairperson might
delegate some specific duties to the
||is the ideal towards
which the organisation is working.
arising from the acts or omissions of volunteers.
Trustees are advised to regard volunteers as being
employees for insurance purposes and to ensure that
they are appropriately covered by the usual types of
insurance, such as employers' liability and public
The policies will need to be
checked to see how they define the term "volunteer"
for the purposes of that policy and to determine
whether your volunteers are covered. Accurate
records of the volunteers working for the charity
should also be kept.
organisations, which are established for purposes
that add value to the community as a whole, or a
significant section of the community, and which are
not permitted by their constitution to make a profit
for private distribution. Voluntary organisations do
not include local government or other statutory
||The Voluntary Sector
means charities and voluntary organisations.
||A Whistle Blowing Policy is a policy
that assists in identifying and dealing with
malpractice in an organisation. The Nolan Committee
on Standards in Public Life (1996) recommended that
a policy should be a clear statement that
malpractice is taken seriously in the organisation
and should identify the sorts of matters regarded as
malpractice. The policy should include:
- respect for the
confidentiality of staff raising concerns if
they wish, and the opportunity to raise concerns
outside the line management structure;
- penalties for making false
and malicious allegations;
- an indication of the proper
way in which concerns may be raised outside the
organisation if necessary; and
- a recommendation that all
staff should act responsibly to uphold the
reputation of their organisation and maintain