The charity, voluntary and non-profit sector has experienced considerable growth in the past 10 years and offers diverse professional opportunities. On this page you can access a range of articles, books and online resources providing quick links to guidance, publications and key organisations in the sector.
Legal Alert
The Legal Alert is a monthly checklist from BHP Information Solutions highlighting new and pending laws, regulations, codes of practice and rulings that could have an impact on your business.
Latest updates
Further articles
Online books, guides and publications
eBooks
The library provides full text access to a selection of key business and reference eBooks from leading publishers.
The cash flow solution: The nonprofit board member's guide to financial success
Linzer, Richard; Linzer, Anna (Jossey-Bass, 2007)
Outlines an approach to budgeting for charities, where cash flow is emphasised, rather than balancing assets and liabilities. The authors point out the usefulness of footnotes in understanding budgets, and describe ways in which charities can find collateral to help get bank lending.
Nonprofit financial planning made easy
Blazek, Jody (Wiley, 2008)
‘Presents straightforward strategies to make financial management a more smooth and successful process [for charities]. Filled with practical forms and checklists to aid you in planning and managing your organisations' financial resources, 'Nonprofit financial planning made easy' equips your nonprofit with step-by-step solutions to the dilemmas involved in keeping financial resources and the mission in balance.’
Not-for-profit audit committee best practices
Ruppel, Warren (Wiley, 2006)
‘Audit committees of not-for-profit organizations play an important role in supporting the financial reporting integrity of these organisations. Numerous recent accounting scandals and financial statement restatements along with drastic changes in the regulatory and standards setting environment have made the work of audit committees far more important, but also far more confusing. While numerous requirements have been legislated for audit committees of public companies, primarily through the Sarbanes-Oxley Act, there is no equivalent set of rules for audit committees of not-for-profit organisations... [This book] seeks to cut through the current state of confusion and provide a straightforward, hands-on approach for audit committees of not-for-profit organisations to operate in a manner that employs best practices that will best serve their particular organisations.’
You will need to be logged-in to the website to read these eBooks.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
ICAEW
Charity and Voluntary Sector Group
The ICAEW special interest group supports professionals working in this area and provides up-to-date information and newsletters, technical helpsheets, seminars and events.
Accounting for charities
See our guides to accounting for charities and to the Accounting and Reporting by Charities: Statement of Recommended Practice for links to technical guidance and background information.
Charities Act 2011
We have separate guides to the legislation focusing on the provisions implemented:
Information and guidance
Governance
Charities and Risk Management: A guide for trustees (CC26)
Guidance published by the Charity Commission in June 2010 setting out a framework for charities to identify major risks, make decisions about how to respond to risks and how to make an appropriate statement regarding risk management in their annual report.
Good Governance: a Code for the Voluntary and Community Sector
Revised guidance from the Charity Commission, published in October 2010.
The benefits of trusteeship
Report from New Philanthropy Capital published in March 2012 which is designed for people interested in trusteeship and aims to raise awareness of the opportunities that trusteeship offers. It includes case studies on the role of trustees from the viewpoints of the individual, charities and companies. (Free registration required)
ICSA Resources
A full range of ICSA guidance notes for the not-for-profit sector that can be downloaded in full text, including guidance notes on:
- model job descriptions for chair of the board, charity trustees, trustee secretary, trustee treasurer
- trustee code of conduct
- model letter to be sent to a trustee of an incorporated or unincorporated charity on appointment
- model checklist for charity secretaries in companies limited by guarantee
- model conflict of interest policy
- model declaration of interest form
- model register of interests
- specimen induction pack for trustees
Internal Financial Controls for Charities (CC8)
Guidance published by the Charity Commission in August 2011 covering monitoring arrangements, risk of fraud, income, purchases and payments, assets and investments and other key issues.
Managing charity assets and resources: an overview for trustees (CC25)
Guidance published by the Charity Commission in March 2011 offering a summary and checklist of key points for trustees reviewing assets and resources. A listing of Detailed guidance available from the Charity Commission is also available.
Retention of Accounting Records (PDF 124.28kb/6 pages)
Checklist published by Buzzacott in May 2011 listing required retention periods for a wide range of documents, covering:
- Purchase invoices and supplier documentation
- Income/ Monies received
- Payroll documentation
- Employee/personnel records
- Resident/Care Records
- Buildings, plant and engineering
- Pension records
- Insurance documents
- Other documents
Financial information and taxation
Caritas Data
Specialist UK financial information provider analysing the financial performance of charities.
Charities (HMRC)
Dedicated section of the HMRC website focusing on the charity and voluntary sector. The site includes manuals, leaflets and guidance relating to the sector.
Register of Charities
Search for charities by keyword, classification, income range or other criteria on the UK Charity Commission's website. The register also provides access to downloadable annual reports or annual accounts for many charities.
Directories
Charity Choice UK
An online encyclopaedia of UK charities on the internet, with over 10,000 charities and organisations listed.
Directory of Social Change
Publisher of the Company Giving database of company support available to voluntary and community organisations.
Guidestar
A free public US database of non-profit organisations, with details of 1m American charitable non-profit organizations.
Register of Charities
Search for charities by keyword, classification, income range or other criteria on the UK Charity Commission's website. The register also provides access to downloadable annual reports or annual accounts for many charities.
Other resources
Small Charities Coalition and Charity Trustee Networks
An information provider to support small charities in the UK.
VolResource
An information portal for voluntary and community organisations that gives news and guidance across all elements of voluntary organisations from administration to human resources.
Organisations
Association of Charitable Foundations
Support organisation for grant-making trusts and foundations. The site includes a publications catalogue, guidelines for funders, an A-Z of trusts and helpsheets on how to apply for grants.
Association of Charity Independent Examiners
Body representing independent examiners with information about the role of the organisation, membership and independent examination.
Association of Chief Executives of Voluntary Sectors (ACEVO)
The 'only professional organisation in the third sector that is dedicated to chief executives'. The website provides details of ACEVO publications and events.
Charities Aid Foundation (CAF)
News, information and links to CAF websites supporting charities and charitable giving. Includes links to country-specific charity support services provided by the CAF. The CAF now includes CharityNet which provides free e-newsletters, and a searchable database of charities.
Charity Commission
UK body responsible for registering and regulating charities in England and Wales. The website includes a searchable charities database as well as a wealth of information and guidance.
Charity Finance Group
Specialist organisation (previously the Charity Finance Directors' Group), which assists charities to manage their finance functions. The website contains details of membership and abstracts of information sheets for the charities sector. Full text documents are available by email for members on request.
Charity Law Association
A membership organisation which exists to support those concerned with charity law by acting as a forum for exchange of ideas and experience. The site contains model documents, working party documentation and a member's forum.
Charity Tax Group
Charity Tax Group (CTG), formerly known as the Charities' Tax Reform Group (CTRG), is a membership organisation representing charitable organisations on issues relating to the taxation of charities.
Government Funding
Online portal to grants for the voluntary and community sector from a number of UK government departments. The site provides a grant search and news updates, along with a range of help and advice on grant applications and sources of funding.
Homes and Communities Agency (HCA)
The national housing and regeneration delivery agency for England
Institute of Fundraising
The 'professional body for fundraisers, working to promote the highest standards in fundraising practice and management'. The website provides advice on fundraising and information on the self-regulation of the fundraising profession.
Institute of Risk Management Charities Special Interest Group
The group offers information and seminars on risk management aimed at the charity sector.
National Association for Voluntary and Community Action (NAVCA)
NAVCA acts as a voice for the third sector nationally, and aims to promote the sector. The site contains a publications section with links to annual reports and monthly bulletins and information on funding resources, governance and salary scales and allowances.
National Council for Voluntary Organisations (NCVO)
The umbrella body for voluntary organisations in England, providing an online gateway to voluntary sector information and a selection of briefings papers on topics from legal issues to trustees.
National Housing Federation
The representative body for not-for-profit housing associations in England. The site offers publications such as housing bill bulletins, factsheets and consultation documents.
ProHelp
Network of professional firms supporting the voluntary sector, including many accountants. The website includes information about the organisation, a guide to how professionals can help, and a regional listing of ProHelp groups.
Public Fundraising Regulatory Association
Body that regulates 'charities and fundraising organisations engaged in public fundraising by personal solicitation on the street and door-to-door'.
Sustainable Funding Project
An initiative from the NCVO aiming to help voluntary and community organisations explore funding options. The project provides a range of introductory materials on strategic planning, grant diversification and income generation, plus a free newsletter and regular events.
Wales Council for Voluntary Action (WCVA)
Body which represents and campaigns for voluntary organisations, volunteers and communities in Wales.
Publications
Charity Finance
Monthly magazine for charity sector professionals.
Governance
Magazine addressing governance issues aimed at charity trustees, chief executives and company secretaries.
Charity Risk Survey
Annual survey published by PKF in collaboration with the Charity Finance Group.
ThirdSector
Weekly magazine covering the voluntary and not-for-profit sector.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
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