(Version October 2009)
Contents
Introduction
The guidance on this part of the Commission's website is primarily for trustees and others involved with 'small charities' - that is, generally charities in England and Wales with incomes of under £20,000 a year although the statutory requirements vary according to what action is proposed.
Charities with incomes under £5,000 a year are not registrable with the Commission; so much of the information in this section will not apply to them.
To help people who want to set up small charities with incomes under £5,000 a year, we have worked with partner organisations to develop a model constitution - Small Charity Constitution. This is short (only 700 words), easy to understand and specifically designed for charities with incomes under £5,000 who do not own a building, employ people or intend to register with the Commission.
From this page you can view and print off information sheets on key topics together with the relevant declaration forms. There are also links to Operational Guidance which sets out for our staff our approach to small charities and links to related publications.
What is the Commission's approach to small charities?
In summary, we can take a more proportionate (or 'light touch') approach to small charities than is the case with larger charities. This enables the trustees of smaller charities to make relatively straightforward - but important - decisions with minimum checking from us. As a result, trustees should be able to clear routine issues with us quickly and efficiently.
The guidance and forms on our website set out the position on a number of key issues. We hope that these will help trustees to decide how to proceed in these cases and what information to send us if they need to apply for our authority to certain transactions.
Information sheets and declaration forms
These model forms have been designed to enable trustees to comply with the statutory provisions of the Charities Act 1993 as amended by the Charities Act 2006. The following table directs you to the relevant information that we recommend you read before deciding which form you need to use.
Having read the guidance you will need to print off the appropriate form and fill it in by hand before sending it to us. If you have difficulty printing off the forms, please phone, e-mail or write to us and we can send you a copy.
Publications
Our range of guidance for charities generally can also be useful for small charities.
RS5 Small Charities and Reserves
RS6 Milestones: Managing key events in the life of a charity