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Charity law and governance: A practical guide

Guidance on the legal and regulatory framework within which both registered and unregistered charities in England and Wales operate. This title looks at the meaning of governance in the charity sector and the link between law, good governance and the role of trustees in the stewardship of charitable funds and assets. Title has been revised to cover the latest developments in charity law and governance, including the 2015 Charities SORP and The Charities (Protection and Social Investment) Act 2016.

Charity law and governance: A practical guide

Cecile Gilliard | Kirsty Semple, ICSA Publishing, 2017

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1. Charity law

Chapter 1 details charity law in England and Wales, Scotland and Northern Ireland, the consequences of charity status and the duties and liabilities of trustees.

2. Structures and legal forms

Chapter 2 looks at the legal forms that a charity and a charity's subsidiaries may take and the structures used.

3. Regulation and compliance

Chapter 3 examines how charities are regulated, records and registered required and reporting requirements.

4. Governance

Chapter 4 gives an overview of corporate governance in the UK and how it applies to charities. Boardroom behavior and board appraisal is also looked at

5. Sources of income (generating resources)

Chapter 5 details the key sources of income for charities, including: trading; fundraising; donations and gifts; and investments. Fundraising regulation and reporting is examined. 

6. Stewardship of funds and assets

Chapter 6 deals with the key issues surrounding the assets and funds of a charity. Special attention is given to investments, land and controls and risks. 

Appendix 1: Example terms and conditions for a committee

Appendix 2: Example trustee role description

Appendix 3: Key Charity Commission guidance



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This publication is the copyright of ICSA Publishing Ltd.

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording or otherwise, without prior permission, in writing, from the publisher. This publication is a general guide and is correct at the time of writing.


The publication does not necessarily deal with every important topic or cover every aspect of the topics with which it deals. It is not intended to provide legal advice and should not be treated as a substitute for legal advice. Legal advice should always be sought before taking action based on the information provided. The authors bear no responsibility for errors and omissions.

The Institute of Chartered Accountants in England and Wales (as distributor) disclaims all liability for any errors or omissions.