Charity Administration Handbook

6th Auflage
ISBN: 978-1-5265-0208-7
Verlag: Bloomsbury Publishing PLC

Buch, Englisch, 992 Seiten, Paperback, Format (B × H): 156 mm x 234 mm, Gewicht: 1347 g

An essential reference work for charity administrators and their professional advisers.

Charity Administration Handbook, Sixth Edition has been extensively revised to take account of the Charities (Protection and Social Investment) Act 2016, the updated and revised Charities SORP and the new charity governance code.

This new edition will bring you up to date on the audit rule changes on independent examination of charity accounts and whistleblowing; in addition there is new content on fundraising through social media, the Common Reporting Standard and the Small Donations Scheme.

New developments since the last edition include:

- New fundraising regime
- Charities (Protection and Social Investment) Act 2016
- Charities SORP has been updated
- New Northern Ireland regulatory regime
- Audit rule changes
- New charity governance code
- New guidance on conflicts of interest
- New content on fundraising through social media
- New Common Reporting Standard
- GDPR
- Changes to retail gift aid and the Small Donations

This title is included in Bloomsbury Professional's Charities online service.

Autoren/Hrsg.

Bawtree, Don

Kirkland, Kate

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

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. Brexit

17. Data protection
18. Advertising
19. Land and buildings

20. Safeguarding children and adults at risk
21. Terrorism

Part 4: Managing charity finance
22. Accounting: General requirements

23. SORP: Accruals accounts

24. Groups and joint ventures

25. Funds

26. Reserves

27. Trustees' annual reports and reviews

28. Audit and examination

29. Internal control and audit
30. HMRC investigations

31. Corporation and other taxes

32. VAT

Part 5: Generating income

33. Generating income

34. Individual giving

35. Digital fundraising

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

Part 7: Managing staff and volunteers
57. People management

58. Recruiting and developing staff and volunteers

59. Contract of employment

60. Working hours and holidays

61. Sickness absence and sick pay

62. Pay and benefits

63. Expenses

64. PAYE administration

65. Family-friendly legislation

66. Employee data protection rights

67. Disciplinary and grievance procedures

68. Health and safety

69. Insuring staff and volunteers

70. Whistleblowing

71. Protection from harassment

72. Termination of employment

73. Discrimination

74. Transfer of Undertakings Regulations

75. Union membership and collective rights

Part 8: Winding up a charity
76. Mergers

77. Closing down

78. Insolvency

Appendix: Useful addresses
Charity Commission publications

Über Autor(innen)

Bawtree, Don
Don Bawtree is National Head of Charities at BDO LLP and acts for a range of national and international charities. He has written widely on the subject of charities.

Kirkland, Kate
Kate Kirkland is a lecturer at St Mary's University Twickenham where she presents the modules on governance, strategic management, charities and their legal environment and social entrepreneurship on the MA course in Charity Management. She also provides not-for-profit organisations with advice on governance and management issues. Kate was previously a director in the Charities Unit at BDO LLP and Head of NCVO's Trustee Unit. Her trusteeships have included Oxfam, Family Action, UnLtd and Target Ovarian Cancer.

Don Bawtree is a partner in the Charities Unit of BDO LLP and acts for a range of national and international charities. He has written widely on the subject of charities. Kate Kirkland is a visiting lecturer at St Mary's University College London, where she presents the governance and strategic management modules on the MA course in Charity Management. She also provides not-for-profit organisations with advice on governance and management issues. Previously Kate was a director in the Charities Unit at BDO LLP and Head of NCVO's Trustee Unit.