web statistics

Eng  |    |    |  

This guidance note, prepared by the Charity Commission for England and Wales, answers questions around reserves and advises on how NGO boards should develop a policy on reserves. 

This guidance note is available under the Open Government Licence v3.0.

Note: “Trustee” refers to “board members” in the UK.

Charity reserves_ building resilience-page-001.jpg

Financial & Strategic Planning
Overseas Reference & Guidelines