Charity Commission Operational Guidance Index

Use this index page to navigate the Charity Commission Operational Guidance.

Operational Guidance        

OG2

Application of property cy-pres

OG15-3

Accounting, Reporting & Audit Requirements for Non-Company Small Charities with Incomes Equal to or Less Than £250k

OG15-4

Audit and Independent Examination Dispensations

OG15-5

Types of External Scrutiny

OG15-12

External Scrutiny of Accounts - Letters of Application for Dispensation From requirements of s144(2) of the 2011 Act

OG22

Borrowing and mortgages

OG27

Reverter of Sites Act 1987

OG38

Corporate trustees

OG39

Custodian trustees

OG48

Students' unions

OG50

Incorporation of charity trustees

OG53

Charitable appeals - avoiding and dealing with failure

OG56

Local authorities as trustees

OG65

Almshouse charities

OG71

Human Rights Act 1998

OG86

Trustee Act 2000

OG98

Power of the Commission to relive trustees, auditors etc from liability for breach of trust or duty

OG100

Trustee indemnity insurance

OG117-1

Investigations Work - Our role, aims and values

OG117-2

Investigations Work - Considering cases in a regulatory framework

OG117-3

Investigations Work - Assessing evidence in an investigative context

OG117-4

Investigations Work - Pre Investigations assessment and section 46 inquiry criteria 

OG117-5

Investigations Work - Handling statutory inquiry cases and the five key stages of an inquiry 

OG117-6

Investigations Work - Using information gathering powers

OG117-7

Investigations Work - Using temporary protective powers in relation to individuals

OG117-8

Investigations Work - Using temporary protective powers to protect charity assets

OG117-9

Investigations Work - Using permanent protective powers

OG117-10

Investigations Work - Other matters in relation to using section 46, 47, 52 and 76

OG117-12

Appointment of interim managers

OG304

Complementary and Alternative medicine

OG330

Names of charities

OG404

Official Warnings by the Commission

OG405

Sharing information with other public authorities under the Charities Act 2011

OG505

Will cases: Redirecting Failed Charitable Legacies

OG515-1

Trustee expenses

OG515-2

The statutory power to pay for services provided by a trustee

OG515-4

Employees as trustees ('Unitary Boards')

OG515-5

Payment for serving as trustee

OG515-6

Paying trustees to replace, or part replace, lost income

OG515-7

Small payments to charity trustees

OG515-8

Paying half, or more than half, of a charity's trustees for serving as trustees

OG515-9

Trustees becoming employees

OG516

Trustees' power to compromise

OG525

Charities Act 2011 s.181A - Power to disqualify from being a trustee

OG531-2

Removal of Charities from the Register: Inactive Charities

OG539

Ex-gratia payments by charities

OG545-1

Identifying and Spending Permanent Endowment

OG545-2

Expenditure and Replacement of Permanent Endowment

OG547

Equity sharing by charities and individuals

OG548

Disposal of charity land 

OG555

Linking charities

OG562

Management of village halls

OG565

Disputes in Charities

OG715-4

CIO: Transferring the assets of an unincorporated organisation to a CIO