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Group helpsheets

Helpsheets for members of the Charity and Voluntary Sector Group.

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The tendering process for independent review services – how to pick the winner

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Good governance suggests that charity trustees evaluate all their advisers on a regular basis to ensure that they have the best value for money service. This helpsheet gives guidance on how to conduct a formal tendering process to achieve the best outcome for the charity without disproportionate cost and effort.

Strategy into action: using the balanced scorecard

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This helpsheet provides an overview of the balanced scorecard and shows how charities of all sizes can use a business model developed in the for profit sector to improve decision making and help to deliver strategy.

Charities - reporting and scrutiny

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Technical helpsheet regarding financial reporting and scrutiny for charities. Technical Enquiries Service helpsheet, November 2012.

Duties of charity trustees

Charity trusteeship makes a vital contribution to society, and is immensely rewarding. This helpsheet, written by ICAEW and specialist charity solicitors Bates Wells & Braithwaite, outlines the key duties of charity trustees.

Taxation of charity trading

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This helpsheet provides an introduction to the special tax rules for trading by charities. A companion helpsheet explains how charities set up a trading subsidiary to minimise the tax payable on non-exempt profits.

Taxation of charity trading: trading subsidiaries

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A subsidiary company set up to undertake taxable trading is commonly referred to as a charity’s “trading company”. This helpsheet explains how charities can use trading subsidiary companies to minimise the tax payable on non-exempt trading profits.

Internal control

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This helpsheet looks at what is meant by an internal control framework and why any charity needs one. It also touches on the importance of risk management as a key part of the internal control framework.

Help for charities in hard times

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During this economic crisis there is one message which comes through loud and clear – charities need the confidence of those who support them. Although not an exhaustive list, this helpsheet provides practical pointers aimed at assisting charities in surviving the current economic downturn.