Kate Sayer, Non-executive director, Develpment Initiatives Poverty Research
Expert advice

How auditors work

31 Oct 2014

Kate Sayer explains what auditors will look for before signing off a charity's accounts.

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How auditors work

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When are charities not eligible for zero rate tax relief on advertising?

Charity advertising qualifies for zero rate tax relief, but not in all circumstances. The rules have not kept up with technology and lead to frequent disputes with HMRC as Lorraine Owens and Graham Elliott report.

The agenda setter - interview with the new Funding Commission chief

The new Funding Commission aims to transform the funding landscape, its chair Rachel Lomax tells Tania Mason.

Removing a chief executive - how to do it well

What if you want a chief executive to go before they have signalled they are ready to leave the job? Any board-initiated departure is likely to be sticky. It is all about removing the employee while the reputation of the board, the charity and the chief executive comes out as positively as possible in a difficult situation

Charity mergers

Fresh from completing the merger of Help the Aged and Age Concern, Anne-Marie Piper takes an overview of charity mergers in the ?rst of a two-part article. Recent research undertaken for the Charity Commission on the impact of the current economic downturn1 indicated that 3 per cent of charities were considering a merger (although the figure rose to 6 per cent for both large charities (income between £100,000 and £1m) and the very largest charities (income over £1m)).

The widely held view that charities should stick to doing good works and stay clear of campaigning is a recipe for social stagnation. The world has changed, charities need to change with it and speak truth to power about what it takes to solve root causes of societal ills rather than pussyfoot around problems.

» Liberal influence: Andrew Hind interviews Lord Rennard

Total nightmare

For some endowed charities, falling stock markets may bring serious problems – and not just on paper. The severe decline in share prices over the last two years is bad news for just about every charity with investments. Nevertheless, if you are a genuinely long-term investor with no intention of selling equities in the near future, you may be able to remain calm while the storm passes over. Even as their share prices fall, plenty of companies are still paying dividends, and it is to this income that many charities look when budgeting their annual expenditure.

Overseas relations

English charities which are subsidiaries of foreign organisations must make their own decisions, explains Stephen Lloyd.

Recession proof?

What can recent trends tell us? By Jenny Clark and Karl Wilding.

Balancing Act

Sophie Whitbread offers some advice for avoiding employment discrimination claims.

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