Charities & not-for-profit

Guide to charity trustees’ responsibilities

There are many reasons why you might like to become a trustee of a charity: positive support for a good cause, putting a particular skill set or experience to good use, or remaining active in the community. Whatever your motivation, you need to be aware that being a trustee is a significant legal responsibility, shared with your fellow trustees, and you must understand your obligations before volunteering.

Guide to the Bribery Act 2010 for charities

In 2011 the government released its guidance on the Bribery Act 2010 (“the Act”). Here we review what every charity and not-for-profit organisation needs to know. The original draft guidelines were published in September 2010. These were heavily criticised as it was not clear how the Act would be implemented and what impact this would have on UK commercial organisations, and organisations which carry on business in the UK. The Act came into force on 1 July 2011.

Guide to social enterprises

A social enterprise is an organisation that trades “with a social purpose”, rather than to maximise profits. There is no one structure or vehicle for a social enterprise and they can exist in a variety of business structures. Social enterprises can be structured as a for-profit or non-profit organisation. This guide covers everything you need to know about social enterprises, including governance, types of structure and the NHS and social enterprises.

Guide to community interest companies and companies limited by guarantee

Two common entities used for not-for-profit or community orientated organisations are the company limited by guarantee and the community interest company (“CIC”). As the names suggest both types of entity are limited companies (a CIC is a special type of company and may be either a company limited by guarantee or a company limited by shares). This guide covers some of the key characteristics of the company limited by guarantee and the community interest company.

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