https://www.icaew.com/rss/charity-sectorLatest from the charity sectoren{B527390B-1C9E-4431-8AF1-4F620556B545}https://www.icaew.com/technical/charity-community/articles/dmcca-update-what-it-means-for-your-charitys-membership-income-and-gift-aid-eligibilityThe UK government has recently published its response to the consultation on the Digital Markets, Competition and Consumers Act (DMCCA) 2024, which introduces a new regime to regulate subscription contracts. While the legislation aims to protect consumers from subscription traps, it had raised significant concerns about a potential loss of membership income and the impact on Gift Aid eligibility within the charity sector.{7E262A23-9C09-4B99-A4A9-14DBE482EB34}https://www.icaew.com/technical/charity-community/articles/why-strategic-restructuring-is-no-longer-optionalAs falling donations and rising costs squeeze charity budgets, reactive ‘salami slicing’ is no longer viable. This article highlights key points from our recent webinar and explores how strategic restructuring and dynamic Excel tools can help finance leaders move from crisis management to building mission-led resilience.{00AD52AA-8505-4255-BA11-4EB5FA23A852}https://www.icaew.com/technical/charity-community/articles/spotting-errors-after-filing-what-you-need-to-do-nextIt’s an uncomfortable moment: a set of charity accounts has been signed, filed with the regulator, and published, only for an error to come to light afterwards. While not uncommon, these situations require careful handling.{2B098F8C-EC19-4AC3-B0F2-A06D6F0D1225}https://www.icaew.com/technical/charity-community/articles/how-to-approach-going-concern-reviews-as-a-trusteeAt this time of year, many charity finance professionals and treasurers are entering their busiest season. With the financial year-end and subsequent audit approaching for many charities, the annual going concern review is a governance priority.{2996B4EF-5B51-45EF-A694-B8F8727782B9}https://www.icaew.com/technical/charity-community/articles/mind-the-knowledge-gap-on-small-charity-boardsMost not-for-profits are small organisations, yet we find that trustees of smaller charities don’t always understand their statutory reporting and filing obligations. This article explores the risks of non-compliance, clarifies key thresholds in England and Wales (and signposts upcoming changes), and outlines the practical responsibilities trustees must meet to ensure transparency and public trust.{22097393-22AD-4318-8ADE-E879EC494EC5}https://www.icaew.com/technical/charity-community/articles/takeaways-from-our-2026-big-trustee-breakfastThe Big Trustee Breakfast 2026, held on 10 March at Chartered Accountants' Hall, was chaired by ICAEW Charity Committee Chair, Fiona Condron, and brought together charity trustees and those who are ‘trustee-curious’ for a morning of insightful discussion and networking.{65DA0FD7-0D8D-41ED-9502-108B700693C7}https://www.icaew.com/technical/charity-community/articles/how-is-your-charity-really-finding-digital-and-ai-right-nowWhatever your size or starting point, we want to hear from you. Take the 2026 Charity Digital Skills Report survey and help us build the clearest picture yet of what's really happening across the sector.{013C1CAD-5878-4750-90D1-C5AF78D7EE12}https://www.icaew.com/technical/charity-community/articles/academy-trusts-achieve-best-financial-performance-since-2022-but-confidence-remains-fragileThree years after academy trust finances last appeared stable, the latest Academies Benchmark Report shows a surprisingly strong year. Only 37% of trusts ended 2024/25 in deficit, a sharp improvement on the 60% recorded the previous year. Yet despite this positive shift, confidence across the sector remains unusually low.{1B4E1653-55DE-4395-A0F8-1255F7EFEC4D}https://www.icaew.com/technical/charity-community/articles/from-insight-to-impact-february-updates-from-the-charity-communityAt the start of 2026, the charity sector faces significant challenge and change, requiring strong governance, financial insight, and collaborative leadership. This newsletter edition brings together key regulatory updates, reflections from our recent Charity Conference, and an invitation to connect in person at our upcoming Big Trustee Breakfast.{36BC2E4E-BB36-42BE-8558-EB198EFAF0B9}https://www.icaew.com/technical/charity-community/articles/ai-is-already-here-often-more-than-we-realiseArtificial intelligence (AI) is no longer a future concept for charity finance teams. As the audience poll at the ICAEW Charity Conference showed, most professionals are already experimenting with AI tools, even if only for drafting text or generating ideas. What is less clear is how confidently and consistently AI is being used, and whether organisations have the right safeguards in place.{F29699F5-73D3-42BF-BBBE-B2E1D206805B}https://www.icaew.com/technical/charity-community/articles/message-from-the-chair-of-the-charity-committee-fiona-condronAs she takes on her new role as Chair of the Charity Committee, Fiona Condron shares her thoughts for the coming year.{B73B79F0-6162-45DB-AEB6-2B21E6365620}https://www.icaew.com/technical/charity-community/articles/standing-strong-in-difficult-times-how-charities-can-respond-to-hostilityCharities often work on issues that matter deeply to people. That can sometimes mean entering public debates that are divisive or even hostile. The Charity Commission has published guidance to help charities navigate this challenging climate with confidence, safety and purpose.{238A5DA9-A4DE-4A17-8CBC-22927C51F68D}https://www.icaew.com/technical/charity-community/articles/autumn-budget-2025-what-it-means-for-charitiesThe 2025 Autumn Budget, delivered by Chancellor Rachel Reeves, has prompted a mixed response across the charity sector. While some measures offer practical help for organisations and the communities they support, many of the structural pressures charities face remain unchanged or have intensified.{4A3542EC-DD2E-4FF3-978D-C8ABB57B214D}https://www.icaew.com/technical/charity-community/articles/balancing-finance-culture-and-impact-the-leadership-challenge-for-charitiesLeading a charity today means juggling competing priorities: financial sustainability, organisational culture and delivering meaningful impact. For small charities in particular, this balancing act can feel relentless. How do leaders keep the mission alive while ensuring the numbers add up? This article explores practical ways to navigate these tensions and build strong foundations for the future.{C5CCAA56-A77F-4415-AA37-D0647204CA86}https://www.icaew.com/technical/charity-community/articles/welcoming-including-and-developing-new-trusteesThis is the final instalment of our three-part series on trustee recruitment. This last chapter focuses on inducting new board members. It’s based on the Charity Commission’s recently updated guidance – Finding and appointing new trustees.{091E5900-B710-4E3C-8320-DA6FE7699527}https://www.icaew.com/technical/charity-community/articles/sorp-2026-why-impact-and-sustainability-reporting-mattersFunders increasingly ask for evidence that resources are being used effectively and responsibly, and the wider public, whose trust is essential to the sector, expects openness about how charities contribute to society, including how they manage their environmental and social footprint.{535A58DD-439D-4808-B869-CCCEDCCB5270}https://www.icaew.com/technical/charity-community/articles/reflecting-on-four-years-as-chair-of-the-icaew-charity-committeeAs I step down from the Charity Committee, having joined in 2019 and taken on the role of Chair for the last four years, I have been reflecting on what has been a journey of growth – for me, personally and professionally, as well as for ICAEW’s impact in the charity sector.{AF02474C-F723-4147-A639-9A59861554C8}https://www.icaew.com/technical/charity-community/articles/empowering-trustees-changes-to-ex-gratia-payments-under-the-charities-act-2022Charities can often find themselves in situations where they feel a strong moral duty to make a payment or give up an interest, even when there is no legal requirement to do so and the action cannot strictly be justified as being in the charity’s best financial interests. Such actions are known as ex gratia payments.{EB28BB68-E20E-4B63-BBDF-437EAEE17516}https://www.icaew.com/technical/charity-community/articles/charity-conference-2026-making-sense-of-new-reporting-requirementsAs the year draws to a close, charity reporting and governance is full of opportunity and change. From a new Charities SORP, new financial thresholds, and the launch of the first global reporting standard for non-profits, to a substantially refreshed Charity Governance Code and new finance resources for trustees, now is a good time to take stock and prepare for what’s ahead.{A85E57D7-A2C3-4DD8-A908-B0EC90DEBA1D}https://www.icaew.com/technical/charity-community/articles/finding-new-trustees-advertising-and-appointingThis is part two of our three-part series on trustee recruitment. This time, we’re focusing on advertising roles and appointing new board members. It’s based on the Charity Commission’s recently updated guidance – Finding and appointing new trustees. The final post will focus on how to include and develop new recruits.{81FCCE29-5C1E-4F10-98A3-362E8592820D}https://www.icaew.com/technical/charity-community/articles/new-charity-financial-thresholds-what-accountants-need-to-knowThe Department for Culture, Media and Sport (DCMS) recently confirmed significant changes to charity financial thresholds in England and Wales, aiming to create a proportionate legal framework and reduce the heavy administrative burdens faced by the sector.{11F04CAF-E2D4-445D-B00D-9EA64A630EB3}https://www.icaew.com/technical/charity-community/articles/introducing-inpas-a-new-international-accounting-standard-for-the-non-profit-sectorThe world of non-profit accounting has reached a major milestone with the launch of the International Non-Profit Accounting Standard (INPAS) – the first global accounting standard designed specifically for not-for-profit organisations.{A7B86D83-D3F8-494F-BB62-F6B0A6D9F38A}https://www.icaew.com/technical/charity-community/articles/from-balance-sheets-to-boardrooms-why-trustees-with-finance-skills-matterTrustees’ Week 2025 (3-7 November) is a time to celebrate the contribution of nearly one million charity trustees across the UK.{FDEFC041-338F-4592-88B1-FC743826C8E7}https://www.icaew.com/technical/charity-community/articles/set-yourself-up-for-success-finding-new-trusteesThis is the first in a 3-part series about trustee recruitment. It’s based on the Charity Commission’s recently updated guidance – Finding and appointing new trustees. Future instalments will focus on advertising and appointing, and how to include and develop new trustees.{3F715FB8-4559-4806-9788-105C0158092B}https://www.icaew.com/technical/charity-community/articles/data-protection-are-you-aware-of-the-recent-changesIn June 2025, the Data Use and Access Act became law, marking the most significant change to UK data protection rules since GDPR came into effect. But what does this mean in practice, especially for charities, who often rely on data to understand their supporters, deliver services, and measure impact?{0246B7DA-CC23-4D9C-93C7-BB691C35BED0}https://www.icaew.com/technical/charity-community/articles/courage-control-and-clarity-redefining-risk-mitigation-strategiesThe Charity Commission’s Charity Sector Risk Assessment 2025 paints a challenging picture: squeezed finances, increasing fraud and cyber threats, governance weaknesses, safeguarding concerns, and a shifting reputational landscape. For finance leaders and finance trustees, it’s a clear signal that your financial and analytical skills are more vital than ever.{0C469931-495F-457F-8843-97F9E020D950}https://www.icaew.com/technical/charity-community/articles/back-to-school-doing-the-homework-in-your-charity-roleSeptember always carries that familiar “back to school” feeling. You have returned from your holidays, the air feels fresher, and it’s time to get organised for the months ahead. For those working in or with charities, this is also the perfect moment to review your charity’s financial management and reporting with a fresh perspective. Just as students head back to the classroom, finance professionals should take this season to review their charity’s operations and make positive changes. Here are a few ideas to get you started.{013C6288-A868-401E-A180-D75AA3EFCDA7}https://www.icaew.com/technical/charity-community/articles/the-charity-commissions-evolving-approach-to-increasing-registrations-a-shift-to-modern-solutionsIn its recent blog post, the Charity Commission shared that, in July 2025, it received over 1,000 registration applications in a single month for the first time. This milestone reveals that the sector continues to grow despite financial pressures. However, we also learned why AI-generated content in applications can result in application rejections.{7A175BAA-805B-4C54-ADD8-16C8417ADA3E}https://www.icaew.com/technical/charity-community/articles/link-your-charitys-impact-and-sustainability-reporting-to-the-un-sdgsIncreasingly, charities are being expected to demonstrate not only the positive change they create but also the wider impact of their operations. With the Exposure Draft of the new Charities SORP (Statement of Recommended Practice) placing greater emphasis on impact and sustainability reporting in annual reports, this offers an opportunity for charities to align their strategic aims and reporting with the UN Sustainable Development Goals (SDGs).{EDC75A77-1072-497D-AC47-70E2D9489A0B}https://www.icaew.com/technical/charity-community/articles/is-your-charity-missing-out-on-withholding-tax-reclaimsCharities face increasing pressure to make the most of limited resources. Maximising investment returns is crucial to furthering charitable causes, yet a significant source of lost income often goes unnoticed: foreign withholding tax (WHT) on investment income. Year on year, charities investing internationally may be losing thousands, even millions, of pounds to withholding tax that could potentially be fully reclaimed. Here’s what you need to know.{D2FFEF4A-CB88-426E-A136-AD883ECD7B01}https://www.icaew.com/technical/charity-community/articles/the-civil-society-covenant-are-you-ready-to-reset-the-relationshipThe UK government launched the Civil Society Covenant on 17 July 2025, marking a significant commitment to redefine its relationship with charities and broader civil society. Find out more about the Covenant and the role of chartered accountants in resetting the relationship between government and civil society.{53377AD7-A6CE-4871-B04C-46AF5DC5D43E}https://www.icaew.com/technical/charity-community/articles/surprising-insights-from-the-charity-digital-skills-report-2025The Charity Digital Skills Report 2025 is out. Now in its ninth year, the report remains a helpful pulse check on how UK charities are balancing financial pressures with the opportunities of technological acceleration, and this year’s report paints a surprising picture of digital transformation in the sector.{87DFDE7F-BA90-4BCC-8FF0-7C45C5428BE8}https://www.icaew.com/technical/charity-community/articles/small-charity-trustees-are-you-prepared-for-the-regulatory-changesIf you are a trustee of a small charity, you may feel daunted by all the changes that are coming: the next Charities SORP, the new financial thresholds, the changes at Companies House and many other developments that may affect your charity and its governance processes. Small charity trustees often take a more hands-on role in preparing for regulatory changes, so it’s critical you stay informed. We are here to help you!{DEFAFAF9-1424-4E2D-A470-BFF3CC4DE67D}https://www.icaew.com/technical/charity-community/articles/how-to-be-a-good-trustee-a-practical-guideAt our Big Trustee Breakfast event in March 2025, Debra Allcock Tyler, Chief Executive of the Directory of Social Change, offered a powerful and practical reflection on what makes a good trustee and board. Her insights, grounded in lived experience as a chair, trustee and executive leader, offer a valuable roadmap for anyone volunteering on a charity board.{BA2B6148-34C8-4D23-8E03-27DE993849EF}https://www.icaew.com/technical/charity-community/articles/charities-sorp-2026-and-more-its-been-busyJune has been busy, with two key consultations closing, and Volunteers’ Week offering an opportunity to celebrate the many ICAEW members who volunteer for charities and other not-for-profit organisations.{D9479276-66B0-4DFD-9000-87B170EAC4F6}https://www.icaew.com/technical/charity-community/articles/skills-based-volunteering-with-cranfield-trustCranfield Trust was founded in 1989 to provide pro bono management consultancy to UK charities using volunteers from the business community. Originally, this consisted of support with business plans, however there are now many more ways to volunteer, especially for ICAEW members who have a wide range of transferable skills. {60E35640-6676-4902-A33F-33A92E660267}https://www.icaew.com/technical/charity-community/articles/is-the-next-charities-sorp-truly-small-charity-first-an-invitation-to-share-your-viewsThe consultation on the next edition of the Charities Statement of Recommended Practice (SORP), due to come into effect for financial periods starting on or after 1 January 2026, is now live. For accountants working with charities, this is an important opportunity to influence the future of financial reporting across the sector.{68B8B99A-8E19-48E1-804A-7E8126CD3276}https://www.icaew.com/technical/charity-community/articles/is-it-time-to-raise-the-charity-audit-thresholdFollowing the Scottish Government’s announcement that the charity audit threshold will increase from £0.5m to £1m in Scotland, DCMS launched a consultation on financial thresholds in the Charities Act 2011, potentially raising the audit threshold in England and Wales from £1m to £1.5m. ICAEW has long urged for a review of the charity audit threshold but are proposals going far enough?{BC55B66A-A4A4-4527-9E30-1E4CED6A1F6C}https://www.icaew.com/technical/charity-community/articles/build-resilience-against-fraud-and-cybercrimeCharities play a vital role in society, often operating on tight budgets while delivering essential services to communities. Yet this very trust can make them attractive targets for fraudsters and cybercriminals. In an increasingly digital world, improving resilience to fraud and cybercrime is not just a technical necessity — it’s fundamental to protecting beneficiaries, safeguarding donations, and preserving public trust.{E2CF957E-E8A9-4D15-9AAE-BBDF03BBED1D}https://www.icaew.com/technical/charity-community/articles/new-fundraising-code-whats-changingThe Fundraising Regulator recently published its revised Code of Fundraising Practice following more than two years of engagement with the sector. This comprehensive update aims to ensure that fundraising practices remain ethical, transparent, and adaptable to the changing landscape of the sector.{8A6C847D-5346-4687-BE05-CA276DE1884C}https://www.icaew.com/technical/charity-community/articles/charities-sorp-2026-key-points-from-the-live-consultationThe consultation on the Exposure Draft of the 2026 Charities Statement of Recommended Practice (SORP) is now open, inviting stakeholders to provide feedback on proposed updates to charity accounting and reporting.{8AC7AF80-1CAE-4488-8091-DBE6FBF52030}https://www.icaew.com/technical/charity-community/articles/learning-from-our-first-board-shadowing-scheme-at-the-john-ellerman-foundationSetting up and then delivering John Ellerman Foundation’s Board Shadowing Scheme has taken some time. We first started thinking about the idea of a Board Shadowing Scheme in 2021. We eventually launched in February 2024. This gap wasn’t due to a lack of interest in the work, but more so due to our desire to ensure that as a small team and Board we had the capacity and capabilities to deliver a Board Shadowing Scheme that was meaningful and impactful. If we had rushed, we risked this being a one-off diversity initiative that could be tokenistic and performative.{E7A0069A-FCDD-41C8-92E5-13CE0D3FFBCC}https://www.icaew.com/technical/charity-community/articles/2025-charity-digital-skills-reportDoes your charity need support and funding for digital transformation? Are you exploring your next steps with AI? Share your insights in the 2025 Charity Digital Skills Report survey! Your participation will help us map sector wide digital trends and identify where organisations like yours need support.{14B52D76-2967-4840-AF4B-89EC52001744}https://www.icaew.com/technical/charity-community/articles/cornerstones-for-charity-reportingIt is important for charities to communicate what they do, why they do it and the difference they make. The trustees’ annual report is a key part of a charity’s suite of communications and effective reporting helps to build trust.{6DF5CA01-D121-4D38-88C2-F0C9E2DA58A1}https://www.icaew.com/technical/charity-community/articles/academy-finances-plummet-as-removal-of-funding-limits-growthThe state of Academy Trust finances continues to be squeezed, with nearly three times as many Trusts now making an in-year deficit compared to just three years ago. The larger Multi-Academy Trusts (MATs) are the most financially efficient Trusts, but the government has removed funding that supports their growth.{F12B9C4E-C89E-4890-97E5-EC1156F02590}https://www.icaew.com/technical/charity-community/articles/charity-conference-insights-the-five-cs-of-2025On 23 and 24 January, we held our two-day virtual Charity Conference. Nearly 1,500 of you joined us and we were thrilled with your engagement and feedback. Despite a varied mix of technical updates, lively panel sessions and thought-provoking keynotes, certain themes repeated throughout the Conference, summarised as the Five Big Cs: Charities SORP, Confidence, Collaboration, Cash deposits and Continuing Professional Development (CPD).{20A252E7-A1DA-4B39-B5B3-DD773E517F15}https://www.icaew.com/technical/charity-community/articles/charity-finance-2030-transforming-your-finance-function-with-digital-toolsModern finance systems are already transforming the work of charity accountants and solving time-consuming internal challenges for charities. The increased integration of artificial intelligence (AI) provides an exciting outlook for finance professionals who want to focus on value-adding activities.{0184C889-21A4-435D-80C9-9DA48D1992C0}https://www.icaew.com/technical/charity-community/articles/has-your-charitys-governance-kept-pace-with-its-evolutionIn a session at our Small Charities event in October, Nick Sladden, Partner and Head of Charities at RSM, talked about the organisational life cycle of a charity, based on Larry E. Greiner’s article, ‘Evolution and Revolution as Organizations Grow’. Drawing on his own experience as a trustee, Sladden adapted Greiner’s model to small charities. Can you identify which life cycle stage your charity is in and how well the board has adapted its governance processes?{1D6B701A-2DA0-44D8-90CA-012DCD9B18C0}https://www.icaew.com/technical/charity-community/articles/avoid-these-governance-pitfalls-lessons-from-an-interim-managerGood governance is the backbone of any successful charity, yet trustees of small charities face challenges in their roles. Whether it’s unclear roles, inadequate financial oversight or poor communication among board members, many pitfalls are avoidable with the right awareness and practices.{ED82B0BE-98FE-450B-9BC3-D5B6774F6B5B}https://www.icaew.com/technical/charity-community/articles/clgs-cios-cics-understanding-legal-structuresChoosing the right legal structure is crucial for charities and social businesses. In a recent Charity Community webinar, David Alcock from law firm Anthony Collins explained how to choose the most suitable legal form for a purpose-led organisation. This article outlines some of the advantages, disadvantages and key considerations for popular incorporated structures.