Each year we survey public attitudes to charities, something we first began over 20 years ago. More recently this has been accompanied by our survey of trustees (the people responsible for managing charities) to understand what they think about the role. With the findings of this year’s public and trustee research fresh off the press, we sat down with Neal from our Strategic Policy Team, to discuss the purpose behind our research programme, how it’s evolved and the most significant learnings from his time overseeing its delivery. **Why measure public trust in charities?** Our statutory objectives (meaning what the law says we’re there to do as a regulator) start with increasing public trust and confidence in charities. We don’t license or inspect charities; we’re there to assure people that charities are well-regulated. So, when you give to charity, whichever the cause, you can do so with trust and confidence. The public trust research, therefore, is one way in which we can measure our impact. We also want to use the findings to positively inform the public and political debate about charities, and to highlight to charities where they can do better. **The Commission also surveys charity trustees, why is that?** Most of our regulation is done through giving advice, guidance and permissions to help charities improve and get it right. We also make sure they keep their register details up to date and file accounts on time, only intervening directly in the small number of cases where something goes really wrong. So, the trustee survey is another means for us to measure our effectiveness. It helps us to understand, do charities use our guidance? Do trustees understand their responsibilities? And what can we do better to support them? For example, findings that there are certain areas in which trustees are more confident than competent have informed how we promote engagement with our guidance. **What’s the biggest lesson you’ve learnt from the research?** A very small change to a question can completely change the answer! For example, we used to ask: In the last year have you donated money or goods, or raised funds for a charity? _Last year 48% of people said yes._ But this year we wanted to split those things out to measure them individually. What then happened was: _This year 48% said they had donated money, 50% said they had donated goods, and 15% said they had raised funds, with 70% of people having done any one of those things._ We don’t think that really represents a sudden huge increase in giving but it’s possible that splitting out the question made people realise they had done more. So, it’s really important that we get the questions right, as is the integrity and consistency of the research. Because we want to use it as evidence – evidence we can use as a regulator, and that the sector can use as well. **So, the research has evolved over the years?** Yes, it’s evolved as our understanding has grown. For example, we began by asking the public “how much do you trust charities on a scale of 0-10?” But this can feel a bit abstract and difficult to answer. So now we also ask: “how much do you trust charities compared to other professions, such as doctors or MPs?”, as well as further questions to drill into what matters to people when it comes to their trust in charities and if their expectations are being met. We also regularly include new themes to enhance our understanding of the public and charities. For example, this year we investigated why people choose to support particular charities – with most respondents saying the main reason is because the charity’s cause resonates with them, followed by being able to see the difference it makes. **What are the most significant trends you’ve seen over time?** We have been measuring people’s contact with charities since 2020 (just before the Covid pandemic). Since then, there has been a sharp upward trend in people getting help from charities, reflecting the many economic shocks we’ve had during that period. We know at the same time charities have struggled financially, also facing increased costs of their own, coupled with a decline in giving. This year the curve for people receiving support from charities has levelled off and dipped again – which, although we don’t know for sure, hopefully represents some easing of the strain. However, we should also talk about what hasn’t changed! **What hasn’t changed then?** Since 2020 the public’s overall trust in charities has remained high and very stable – and we consistently see that information on how money is spent by a charity is the most important factor in driving public trust. It’s great that the public can see the collective difference made by charities across the country, and our research provides vital insights into how that trust can be helped maintained. Going forward, we’ll continue to ask the questions that matter; shaping our research to delve into the issues that will help inform our services and understanding of any future challenges the sector may face. **Discover insights from our 2026 public research and trustee research findings.**

Small charities are the lifeblood of civil society: deeply embedded in their communities, trusted by those they serve, and often the first to respond when needs arise. While big charities grab the headlines nationally, it might surprise people to know that most registered charities are small and are the fabric of the sector. **A sector dominated by small organisations** Our latest Annual Return 2024 analysis underlines just how central small charities are to the charity landscape. Annual returns are the information we ask charities to provide, so we can understand how they’re doing individually and as a whole. We ask for less detail from smaller charities, and more from the biggest. Some 65,868 charities said they had an income of less than £100,000 in 2024. Breaking this down further, around one in three charities (32%) reported an income of less than £25,000, rising to three in five charities (61%) by including those reporting an income of less than £100,000. **Achieving impact** Small charities play a unique and irreplaceable role. They reach communities that larger organisations often cannot. They are agile, responsive and rooted in lived experience. They build trust and social cohesion at a local level. In many cases, they are delivering services to people who might otherwise fall through the gaps. This wide-ranging contribution to our communities includes everything from keeping green spaces and village halls open, to running foodbanks and community cafes, to offering youth clubs and riding lessons for disabled children – even providing beekeeping advice. The breadth is extraordinary. These examples are all of very small charities with incomes of less than £15,000. While each charity may have a small income and expenditure, between them small charities expended some £2.3 billion delivering impact. And none of it would be possible without the support and generosity of the public. The smallest charities, those with income under £10,000, get more than half of their income from donations and legacies. Small charities are making good on public donations, delivering impact, all while showing incredible resilience. The 2024 analysis shows a challenging reality for small charities with many operating on the narrowest margins. This leaves little room for unexpected costs or fluctuations in income, making every financial or in-kind donation and volunteering hour even more important. For many small charities, people are their greatest asset, giving time when it might not be possible to give money. **Looking ahead** Small charities are not just a feature of the sector—they are its foundation. It also means continuing to shine a light on their contribution—because understanding the reality for small charities is essential to supporting them effectively. The Annual Return 2024 analysis shows a sector that has huge impact, but some small charities are facing pressures, often with the least resource and the greatest uncertainty. Their resilience, innovation and commitment remain extraordinary. But they cannot be taken for granted. The 2024 data points to a clear priority: strengthening the resilience of small charities. That means: * supporting trustees to make informed financial decisions * encouraging sustainable funding approaches * recognising the importance of volunteers and community support * ensuring regulation remains proportionate and enabling As a regulator, we will continue to use our data and insight to better understand the challenges they face—and to ensure that small charities across England and Wales can continue to thrive. You can look up small charities in your area on our public Register of Charities or find other ways to support them during and beyond this year’s Small Charity Week.

Volunteering can be incredibly rewarding, and there are many ways to give your time to a good cause. One of the most impactful ways to get involved is by becoming a charity trustee. This week, in support of Volunteers’ Week and the Big Help Out, we are shining a light on charity trusteeship – an important and rewarding form of volunteering that helps charities make good decisions and create lasting impact. If you have ever thought about helping to shape a charity’s future, trusteeship could be a great place to start. Trustees are the volunteers who lead charities and decide how they are run. You may also hear them described as board members, committee members, directors or governors. Trusteeship is a chance to support a cause you care about while building strategic thinking, leadership and decision-making skills. ## What does a charity trustee do? Trustees have overall responsibility for making sure a charity stays true to its purpose, uses its resources well and meets its legal duties. In practice, that means working with other trustees to guide the organisation’s direction, oversee finances, make sound decisions and support good governance. In England and Wales, you usually need to be 18 or over to be a trustee, although some charitable companies and charitable incorporated organisations allow trustees from age 16. People from all walks of life can become trustees. Whether you are at the start of your career, in work, retired, or bringing lived experience from your community, your perspective can be valuable. Strong boards benefit from a mix of skills, backgrounds, ages and experiences. ## Why consider becoming a trustee? * it is a practical way to support a cause you care about and make a positive difference in your community. * you can develop valuable skills in leadership, decision-making, problem-solving and governance. * it can broaden your perspective and introduce you to new people, sectors and professional networks. * many charities are keen to welcome a wider range of voices and experiences to strengthen their boards. Research from the Charity Commission shows some groups remain under-represented on charity boards in England and Wales. If you are interested in learning more, there are plenty of resources to help you understand the role and take your first steps towards becoming a trustee. You can read more on becoming a charity trustee or look for trustee opportunities by approaching charities directly, or checking volunteering platforms such as Reach Volunteering and Trustees Unlimited. The Charity Commission also offers practical guidance to help trustees understand their responsibilities and make confident decisions once in the role. If trusteeship sounds like something you would enjoy, this could be the perfect time to explore it further.

> **"It comes up in cases more than almost anything else" – a case manager on conflicts of interest** We sat down with one of our case managers, John, to talk about conflicts of interest – what they are, why they matter, and what charity trustees often get wrong. **Let's start with the basics. What actually is a conflict of interest?** At its simplest, a conflict of interest is any situation where a trustee's personal interests – or their loyalty to someone or something outside the charity – could influence a decision they're making on behalf of the charity. A conflict of interest might be financial, like a trustee's family member being paid for work by the charity. Or it might be about loyalty, like a trustee who sits on the board of another organisation that the charity is entering into an agreement with. Conflicts of interest should be avoided as far as possible, but where a conflict should arise this isn’t always necessarily a problem in itself. Trustees bring their networks, relationships and experience with them – that's often a good thing. The issue arises when a conflict isn't recognised and handled properly. **How common are they?** Very. Conflicts of interest come up in charities of every size and type – from a small community group with a handful of volunteers to large national organisations. In fact, conflict of interest cases have shown a steady upward trend over recent years. And in our casework, they are a factor in many of the most serious cases we deal with. **So, what goes wrong most often?** It’s the first step – just recognising that a conflict exists. That's consistently the part trustees struggle with most, and our annual research backs that up. People tend to assume that a conflict only matters if something dis-honest is going on. But that's not how it works. A conflict can exist even when the arrangement is perfectly sensible, and the charity is getting a good deal. A classic example: imagine a trustee's husband is a decorator, and he offers to paint the village hall for half the usual price. The trustees think, great, we're saving money, there's no problem here. But there is a conflict – because one trustee has a personal connection to the person being paid by the charity and has a conflict between the charity’s best interests and their own interest in their husband being paid. That needs to be declared and managed, even if the arrangement ends up going ahead and even if it genuinely is the right decision for the charity. **What should trustees do when they spot one?** Always check your governing document and follow any rules on managing conflicts of interests. If it doesn't say anything, we recommend a step-by-step approach: i _dentify, declare, remove, manage, record._ Once a potential conflict has been identified, declare it – early, before discussions start. Tell the other trustees. Don't just quietly step back from a vote at the last minute; the conflict needs to be on the record. Then the trustees collectively need to decide how to handle it, and suitably manage it, if they can. Usually that means the conflicted trustee stepping out of the relevant discussion and decision entirely and not being counted in the quorum (the minimum number of members required to make a decision). If there is a payment involved, the trustees must make sure they have a power or authority to make the payment. And critically, you need to write it all down – what the conflict was, who it affected, when it was declared, and what you did about it. If trustees do all of that, it can help demonstrate that they have acted in line with their legal duties, even though the conflict existed. That's the whole point of managing it properly. **And if they don't manage the conflict?** That's where it gets serious. A decision that's been tainted by an unmanaged conflict can be challenged and may not be valid. If the charity loses money as a result, trustees can be personally liable – meaning they might have to cover the loss from their own pockets. That's rare, but it happens. There's also the reputational damage to consider. Even the appearance of a conflict – even where nothing improper has actually happened – can damage your charity's standing with donors and funders. And it affects wider public trust in charities generally, which is something we all have a stake in protecting. In the most serious cases, it can amount to misconduct and mismanagement, and we may need to take regulatory action. The Captain Tom Foundation inquiry is a well-known recent example – repeated failures to identify and manage conflicts of interest led to personal benefit for those involved, and the trustees responsible were disqualified. **Any final advice for trustees reading this?** Adopt a conflict of interest policy and make it a standing item at every board meeting. Don't wait until something feels wrong – ask the question every time. Keep a register of interests and keep it up to date. And if you're ever unsure whether something counts as a conflict, talk to your fellow trustees and take advice if you need it. It's always better to raise it and decide no action is needed than to say nothing and face the consequences later. Our guidance is there to help. It's not complicated once you know what to look for – and getting it right is one of the most important things you can do for your charity. For more information: * _read our newly updated conflicts of interest guidance (CC29)_ * watch the conflicts of interest 5-minute guide video_._

April marks the start of a new financial year for many - and for charity trustees, that makes it the perfect moment to take stock. Before the busyness of the year ahead takes hold, now is the time to ask: do we have the right financial foundations in place? Day in, day out, charities across England and Wales provide vital support to people who need it most - and demand for those services has never been higher. Recent research found that 9% of people received food, medical or financial support from a charity in the past year, up from just 3% five years ago. That's a tripling of need in half a decade. At the same time, the financial pressures facing charities are real and growing. Costs are rising, donations are under pressure as households feel the squeeze, and many charities are drawing on their reserves to bridge the gap. These are challenging circumstances. But they also make one thing clearer than ever: good financial awareness isn't a nice-to-have for charity trustees. It's fundamental to your charity's ability to survive and serve its beneficiaries. **Good financial practice in charities** So what does good financial practice actually look like? For trustees, it means making sure your charity has enough money to carry out its activities and to pay its bills when they are due. Setting a realistic budget for the year ahead, and committing to reviewing it regularly against actual income and spending. It means having a reserves policy that your board understands and follows. It means keeping financial records that are accurate, up to date and properly approved. And it means acting quickly when the numbers start telling a different story to the one you expected. It also means making sure that financial information is genuinely understood around the boardroom table - not just by the treasurer, but by all trustees. Collective responsibility is a cornerstone of good governance, and that includes financial oversight. We know that not every trustee comes with a finance background, and that's absolutely fine. What matters is the willingness to engage with the numbers, ask questions, and seek advice when you need it. **Prevention is better than cure** In our casework, we see time and again how financial difficulties that might have been manageable at an early stage can escalate into serious problems when they go unnoticed - or unacknowledged - for too long. A deficit that could have been addressed through careful planning becomes a crisis. Reserves that might have funded a period of transition get depleted without a clear strategy for replenishing them. The good news is that most financial problems don't appear overnight. They tend to develop gradually, and with the right financial awareness in place, trustees can spot the warning signs early and take action before problems become irreversible. This is why we place such emphasis on regular, accurate financial reporting within the charity. It's not about bureaucracy - it's about ensuring you have the information you need to make good decisions. A clear picture of your income, expenditure, reserves and financial risks is the foundation of confident, effective governance. **A resource designed to help** We know finance can feel overwhelming, so we’ve designed a Trustee Finance Toolkit. The Toolkit brings together the key financial guidance in one place and is designed specifically to support trustees. There is also a financial health checker tool which matches you with the guidance that your charity needs. With a new financial year just beginning, there's no better time to work through it with your board. **The bigger picture** Financial resilience isn't just about surviving difficult times - it's about being in a position to continue serving the people who depend on you, whatever the economic weather. Charities that invest in strong financial governance are better placed to adapt, to plan for uncertainty, and to maintain the trust of their donors and beneficiaries. **We are here to support you** As a regulator, our role is to support trustees to get this right. We want charities to thrive, and we know that the vast majority of trustees are working hard and in good faith to make that happen. Good financial awareness and honest, timely reporting are the habits that make that possible. If you're a trustee and you have ideas about how financial management could be improved at your charity, speak out. Talk to your fellow trustees about how now is the time to improve your practice. And use the guidance and tools available to help you. Remember: a new financial year is a fresh start - but only if you use it wisely.

Fundraising is vital to the charity sector, enabling organisations to raise the funds they need to deliver their missions and thereby support the communities they serve. Getting it right protects public trust and ensures charities can continue to attract the financial support they need to make their desired impact. We’ve updated our guidance on fundraising (CC20) and emergency appeals guidance (CC40) to help trustees clearly understand their responsibilities, especially at a time when charities may need to work harder for donations whilst also seeing increased demand for their services. Both pieces of guidance are now more concise and accessible, making it easier for trustees to understand their responsibilities. **Why have we revised the guidance?** We chose to refresh our fundraising guidance in response to the ongoing challenging financial environment for many charities and also to better complement the separate role of the Fundraising Regulator. Our analysis of annual returns indicates the generosity of the public accounts for almost a third of charity income through donations and legacies, valued at £31.4bn in 2023. However, our 2025 public research indicates the proportion of people donating or raising funds for charities has fallen in the previous five years. As a result, charities may find they need to work harder to attract and retain financial support from the public. One way of reassuring donors is to fully comply with the law on fundraising and follow best practice, which charities can do by registering with the Fundraising Regulator and following its now well-established Code of Fundraising Practice. Our refreshed guidance complements the Code, which was updated in November, to help trustees better understand their legal duties and responsibilities in this important area. **What’s changed?** Both guides are now shorter reads, enabling trustees to understand core messages to improve their practice. At the same time, the new fundraising guidance explains how trustees’ management of fundraising should dovetail with how they minimise fraud at their charity and manage other risks. CC20 continues to focus on key areas, such as: * planning fundraising * supervising fundraisers * what to include in fundraising material Our revised CC40 emergency appeals guidance, meanwhile, recognises the essential role that charities play in emergency situations. Aid charities raising money to carry out expert humanitarian work worldwide is a clear example. But emergencies happen closer to home too, where charities and other agencies work together to meet immediate and longer-term needs of communities in the UK. The Southport Stronger Together Appeal is a recent example, supporting those affected by the shocking knife attack which took place in that community in 2024. __ **Understanding the best way to help** Whether delivering relief directly, fundraising or supporting in other ways, trustees should understand what their charity can and cannot do, and what is the best way to help. It is understandable to want to set up an appeal in the face of a crisis, disaster or other emergency. And it is easy to do this using online giving platforms. But the revised CC40 guidance sets out important considerations that will enable trustees to understand how they can help while also avoiding potential issues later. For example, the guidance reminds trustees to check if their charity’s purposes enable it to raise funds for the emergency. And, if they do raise funds, there’s guidance on being clear and transparent about what they will use the funds for, while ensuring compliance with the law and the Code of Fundraising Practice. Both pieces of guidance emphasise trustees’ fundamental duties when fundraising generally or for an emergency appeal. Taken together, we hope that that our redesigned guidance will help trustees fulfil their responsibilities, protect their charities and help maintain the public’s trust in the sector’s essential work.

As Ramadan begins for Muslims - and as many Christians observe Lent, another period of reflection, fasting and charitable giving - I want to start with a simple message: thank you. The generosity of Britain's faith communities is extraordinary. Every year, millions of pounds are donated during Ramadan – a remarkable contribution that speaks to the deep-rooted traditions of zakat and sadaqah, and to the commitment of millions of people to help those in need. Similarly, we know that for many Christians, Lent is a time where money is diverted from some of life’s luxuries towards charitable giving. This generosity should be celebrated by everyone, as it provides a genuine lifeline to people facing hardship, supporting charities that work locally, nationally and overseas. As I heard vividly at the Muslim Charities Convention last summer, money raised during Ramadan funds food banks, supports refugees, provides clean water, and sustains countless other vital causes. It represents something profoundly good about our society. And it is precisely because religiously motivated giving matters so much that I want to talk about protecting it. **Keeping good intentions on track** The reality is that most fundraising is genuine. Whatever time of year it is, the vast majority of appeals comes from legitimate, hardworking charities doing important work. But we know that criminals and fraudsters try to take advantage of times of increased giving, so we all need to be vigilant. They set up fake charities, create convincing but fraudulent websites, and send messages designed to divert your generosity into their own pockets. This isn't about casting suspicion on donors or on the thousands of wonderful, genuine charities serving communities. It's about making sure that when you give – with the sincere intention of helping others – your money actually reaches those you want to help. That's why we are working closely with the Muslim Charities Forum and the Fundraising Regulator to raise awareness of this risk and how to avoid being caught out. Together, we want to ensure that the incredible generosity shown during religious seasons has the greatest possible impact. As Fadi Itani, CEO of the Muslim Charities Forum says, “British Muslims give generously throughout the year, especially during the month of Ramadan, to UK and international causes. Giving intentionally helps maximise spiritual reward and ensure donations make the greatest impact. Checking a charity’s registration and how you donate helps support genuine, effective organisations.” **A few simple safer giving steps** The good news is that giving safely doesn't require complicated checks. A few straightforward steps can make all the difference: * check the charity is registered. Most charities with an income of £5,000 or more must be registered with us. You can check at www.gov.uk/checkcharity - it takes moments and gives you confidence * be cautious with unsolicited messages. If you receive an unexpected email, text or social media message asking for donations, pause before clicking any links. Go directly to the charity's website instead * research before you give. Look into how the charity spends its funds and the impact it delivers. Our register provides information on this, and many charities are transparent about their work on their own websites * look for the Fundraising Badge. This shows an organisation has committed to the Code of Fundraising Practice. You can check the Fundraising Regulator's directory for organisations that display it https://www.fundraisingregulator.org.uk/directory For more information, visit our Donate with Confidence campaign website. **Making generosity go further****** Our focus is about ensuring that when you give, whoever you are and whatever time of year it is, your donation has the impact you intend. By taking these simple steps, you help ensure that your donations reach those who need them most. To everyone observing Ramadan, I wish you a blessed and peaceful month. And to everyone who gives – whether during these religious seasons or at any time of year – thank you. Your generosity strengthens our society and improves lives. We at the Charity Commission are here to help protect that good work. For more information visit our Donate with Confidence website or check the charity register.

Arwyddion yn dangos y ffordd i mewn i orsaf bleidleisio. Mae'r arwyddion yn ddwyieithog gyda'r iaith Gymraeg a'r iaith Saesneg. Mae’r cynnwys hwn hefyd ar gael yn Saesneg / English. Bydd pobl ledled Cymru a Lloegr yn mynd i'r polau unwaith eto ym mis Mai gan fod yr etholiad i’r Senedd ac etholiadau lleol ar y gorwel. Bydd llawer o elusennau yn paratoi ar gyfer cyfnod o ymgyrchu a gweithgarwch gwleidyddol cynyddol yn y misoedd nesaf, ac felly mae'n gyfle amserol i atgoffa arweinwyr ac ymddiriedolwyr elusennau o'u cyfrifoldebau ac o'r canllawiau a gyhoeddwn i helpu i arwain eich penderfyniadau. Mae elusennau'n chwarae rhan hanfodol yn ein democratiaeth, gan roi llais i'w buddiolwyr ac amlygu'r achosion y maent yn eu gwasanaethu. Fel y nodwyd yn eang, fodd bynnag, mae naws y ddadl gyhoeddus a gwleidyddol yn arbennig o dan bwysau ar hyn o bryd, gyda llawer o'r rhai sy'n ymwneud ag elusennau yn wynebu gelyniaeth gynyddol. Yn y cyd-destun hwn hoffwn eich sicrhau y bydd y Comisiwn yn parhau i sefyll wrth hawl elusennau i ymgyrchu er hyrwyddo eu dibenion a lle mae hyn er eu lles gorau. Fodd bynnag, er mwyn cynnal hyder y cyhoedd yn eich ymgyrchu, ac ymddiriedaeth mewn elusennau yn ehangach, mae'n hanfodol eich bod yn ymgyrchu mewn ffordd sy'n gyson â'r fframwaith cyfreithiol. **Eich rôl fel arweinydd elusen** Mae gan elusennau le arbennig yn ein cymdeithas, fel sefydliadau dibynadwy sy'n gwneud gwahaniaeth yn y cymunedau maen nhw'n eu gwasanaethu. Mae bod yn elusen yn fraint, sy'n dod â'r cyfrifoldeb i ddangos bod popeth a wnewch, a phob penderfyniad a wnewch, yn helpu i gyflawni pwrpas yr elusen ac yn cynnal y statws arbennig sydd gan elusennau. Rhan o'r rheswm pam mae elusennau mor ddibynadwy yw oherwydd bod y cyhoedd, yn ogystal â'r gyfraith, yn disgwyl iddynt fod yn annibynnol ar wleidyddiaeth plaid wrth ymgysylltu â'r ddadl genedlaethol. Felly, er y gall elusennau roi cefnogaeth i bolisïau penodol a hyrwyddir gan bleidiau gwleidyddol neu godi pryderon amdanynt, ni ddylent byth hyrwyddo na beirniadu, na chael eu gweld yn hyrwyddo neu'n beirniadu, plaid wleidyddol neu ymgeisydd unigol. Nid yw hyn yn golygu osgoi beirniadaeth o bolisïau pleidiau gwleidyddol, ac nid yw'n golygu bod yn rhaid i chi osgoi negeseuon angerddol, emosiynol neu uniongyrchol, ond dylech barhau i ganolbwyntio ar y materion sy'n berthnasol i'ch elusen ac osgoi ymosodiadau ar gymeriad. **Yr hyn y gallwch ei ddisgwyl gan y Comisiwn** Ein haddewid i'r cyhoedd yw ein bod yn asesu pob pryder sy'n dod atom. Ni fydd unrhyw gŵyn yn cael ei gwrthod ar unwaith ac ni fydd unrhyw bryder yn cael ei anwybyddu. Ond rydym yn gwrthod cael ein llusgo i mewn i gwynion sy'n ceisio arfogi gwaith cyfreithlon elusennau. Ein gwaith ni yw cynnal cyfraith elusennau, sef y deddfau y mae Senedd etholedig yn ddemocrataidd wedi'u pasio. Gellir dod o hyd i'r Fframwaith Rheoleiddio a Risg y byddwn yn asesu pob cwyn drwyddo yn ein canllawiau ar sut i godi pryder gyda'r Comisiwn. Wrth i ni agosáu at etholiad y Senedd a’r etholiadau lleol, bydd y Comisiwn yn parhau i gyhoeddi deunyddiau sy'n cefnogi elusennau i wneud pethau'n iawn wrth ystyried gweithgarwch gwleidyddol ac ymgyrchu yn y cyd-destun hwn. Cadwch lygad ar ein sianeli digidol am y diweddaraf. **Darllenwch ein canllawiau** Yn y cyfamser, manteisiwch ar y cyfle i adolygu ein canllawiau, gan eu bod yn nodi egwyddorion cyfraith elusennau a'r fframwaith y disgwylir i elusennau weithredu ynddo. Am gyflwyniad i ymgyrchu elusennol a gweithgaredd gwleidyddol gallwch ddarllen ein canllaw 5 munud ar y pwnc. Am ddeunydd mwy manwl i'ch helpu i wneud penderfyniadau, gweler ein canllawiau manwl ar ymgyrchu a gweithgarwch gwleidyddol ar gyfer elusennau. Mae gennym hefyd ganllawiau atodol ar ymgyrchu a gweithgarwch gwleidyddol yn ystod cyfnod etholiad. Yn aml, mae defnyddio cyfryngau cymdeithasol yn ffordd effeithiol o ymgyrchu, ond gall fod risgiau penodol hefyd. Darllenwch ein canllawiau cyfryngau cymdeithasol am ragor o wybodaeth. Efallai y byddwch hefyd yn ei chael hi'n ddefnyddiol darllen ein crynodeb gwaith achos o Etholiad Cyffredinol 2024 am rai gwersi a ddysgwyd sy'n berthnasol i'ch ymgyrchu.

Signs showing the way in to a polling station in Wales. The signs are bilingual with Welsh and English languages. People across England and Wales will be going to the polls once again in May as the Senedd and local elections are on the horizon. Many charities will be preparing for a period of increased campaigning and political activity in the coming months, and so it’s an opportune moment to remind charity leaders and trustees of their responsibilities and of the guidance we publish to help guide your decision making. Charities play a vital role in our democracy, giving voice to their beneficiaries and highlighting the causes they serve. As has been widely noted, though, the tenor of public and political debate is particularly fraught at present, with many of those involved in charities facing growing hostility. It is in this context that I want to reassure you that the Commission will continue to stand by the right of charities to campaign in furtherance of their purposes and where this is in their best interests. However, in order to maintain public confidence in your campaigning, and trust in charities more broadly, it is crucial that you campaign in a way that is consistent with the legal framework. **Your role as a charity leader** Charities hold a special place in our society, as trusted institutions making a difference in the communities they serve. Being a charity is a privilege, which brings with it the responsibility to show that everything you do, and every decision you make, helps deliver on the charity’s purpose and upholds the special status charities have. Part of the reason why charities are so trusted is because the public, as well as the law, expects them to be independent of party politics when engaging in the national debate. Therefore, while charities may give support to or raise concerns about specific policies advocated by political parties, they must never promote or criticise, or be seen to promote or criticise, an individual political party or candidate. This does not mean avoiding criticism of political parties’ policies, and it does not mean that you have to avoid passionate, emotive or direct messaging, but you should remain focused on the issues relevant to your charity and avoid character attacks. **What you can expect from the Commission** Our promise to the public is that we assess every concern that comes to us. No complaint will be dismissed out of hand and no concern ignored. But we refuse to be dragged into complaints that seek to weaponise the legitimate work of charities. Our job is to uphold charity law, the laws a democratically elected Parliament has passed. The Regulatory and Risk Framework through which we will assess all complaints can be found within our guidance on how to raise a concern with the Commission. As we approach the Senedd and local elections the Commission will be continuing to issue materials that support charities to get it right when considering political activity and campaigning in this context. Keep an eye on our digital channels for the latest. **Read our guidance** In the meantime, please take the opportunity to review our guidance, as it sets out the principles of charity law and the framework within which charities are expected to operate. For an introduction to charity campaigning and political activity you can read our 5-minute guide on the topic. For more detailed material to help you in your decision making, see our in depth guidance on campaigning and political activity for charities. We also have supplementary guidance on campaigning and political activity during an election period. Using social media is often an effective way to campaign, but there can be particular risks too. Read our social media guidance for more information. You may also find it helpful to read our casework summary of the 2024 General Election for some lessons learned applicable to your campaigning.

A £1bn collection of Chinese ceramics is now permanently at home in the British Museum, following a significant piece of consent granted by the Commission earlier this year. In March, we gave authority to the trustees of the Sir Percival David Foundation to amend their governing document, enabling them to donate the collection assembled by Sir Percival David across Europe, Japan, Hong Kong and China before his death in 1964. The collection had been on loan to the British Museum since 2009 and had been enjoyed by millions of visitors. By transferring the costs of maintaining the collection to the museum, the trustees were able to manage the charity’s resources effectively and ensure that examples of the finest Chinese craftsmanship could remain on public view, in line with their founder’s wishes. **What is regulatory authority or ‘permissions’ casework?** This is an example of permissions casework – a crucial part of our regulatory role that enables well-run charities to adapt and thrive. Trustees come to us when they want to make changes to their governing documents, dispose of assets, merge with another organisation, or take other significant steps that fall outside their existing legal powers. It is distinct from our compliance and investigatory work, where we assess concerns about potential wrongdoing. Instead, this work is about empowering trustees who are acting in good faith to do what’s best for their charities and beneficiaries. **The scale and breadth of this work** The scale of our permissions casework is significant, and we receive a high volume of applications every year. Our latest quarterly data shows that across July to September 2025 we considered 1,667 applications and granted 747 permissions. Adding the 734 granted in the previous quarter, that's almost 1,500 so far this year – averaging almost 57 separate permissions granted per week. Each enables trustees of charities, large and small, to take both routine actions and highly significant steps. The range and complexity of cases varies enormously as there are over 40 different types of consent we can give. Sometimes we need to provide trustees with advice or ask them for further information to help us decide whether we can give the authority. Some consents can be given with minimal engagement with the trustees, whilst others involve months of detailed work with trustees and multiple stakeholders to achieve complex outcomes. **Protecting trustees facing threats** We have seen a significant rise in applications from trustees to remove their legal names from public display because the nature of their charities' work puts them in fear of threat or harm. In the summer of 2024, several charities were at risk from riots and public disorder after the atrocities in Southport. We took the unusual step of removing some trustee details for two weeks because of the immediate risk to charity premises and staff. In August this year we removed the names of trustees from several refugee charities after a far-right influencer named these charities in a YouTube broadcast, leaving trustees feeling unsafe and at risk of personal danger. In both instances we agreed to remove trustee details from the information available on the register of charities. This enabled those trustees to continue their important work without fear for their personal safety. **Securing heritage for future generations** Recently, the Commission acted quickly to help to secure the future of Ironbridge Gorge Museums in Shropshire. This important tourist destination with UNESCO World Heritage status, run by Ironbridge Museum Trust, has seen fewer visitors since the pandemic. The high cost of running 10 museums and caring for 35 listed buildings put the charity into financial difficulty. Consequently, the trustees concluded that the best long-term solution for financial stability would be for the charity to transfer its museums and property to the care of the National Trust, a much larger organisation with similar charitable purposes. Our team worked with the trustees to provide the permissions needed to facilitate the transfer, which will take place in the spring of 2026. The National Trust has secured a £9 million Government grant that will enable it to take on the care of the site and secure it for future generations. **Using new powers from the Charities Act 2022** Following the implementation of the Charities Act 2022, the Commission gained some new powers that have enabled us to help charities in situations that would previously have required costly court proceedings. We first used one of these powers to help a Parish Council resolve a misunderstanding dating back to 1973 that was preventing them from appointing new trustees to run a village hall that was important to the community. They had also unwittingly been operating outside the terms of the governing document for many years. By using a discretionary power (section 184b of the Charities Act), we were able to remedy the situation by validating the trustee appointments and the Parish Council's actions undertaken since 1973, which had been carried out in good faith. This avoided the need for costly court proceedings and meant the village hall could continue serving its community. **Why timing matters** The breadth of cases we handle from agreeing changes to governing documents to complex heritage mergers, from protecting threatened trustees, to resolving decades-old governance issues – demonstrates both the importance and complexity of regulatory authority casework. We can move very quickly to provide authority in exceptional circumstances when trustees can demonstrate urgency because funding or their charities’ beneficiaries may be at risk. But where this is not the case, we are unable to work at the same pace. This underlines how important it is that when trustees are planning to make changes that require our authority, they come to us in good time so we can do all the necessary work to consider their applications and provide our decisions in line with any deadlines they may have. Empowering trustees to evolve their services and ways of working is a responsibility we take seriously. Each of the almost 1,500 permissions we've granted so far this year represents a charity that can now move forward with confidence, knowing they have the legal authority to act in the best interests of their beneficiaries.

* * * The Charities SORP-making body (SMB)[1] would like to start by extending a sincere thanks to the nearly 150 individuals and organisations who took the time to share their views during our recent consultation phase. We are working to analyse your responses and carefully consider the various issues you have raised supported by our advisory SORP Committee. Ahead of the publication of the new SORP[2], which is planned for this October, we offer a brief update of our current reflections on some of the key issues. We also want to remind charities that they need to get ready for some critical changes to requirements that are being introduced to the UK accounting standard known as ‘FRS 102’[3] and will apply to charities producing SORP accounts. **Get ready now: what won’t change** Changes to the accounting standard mean there is limited, or no room for manoeuvre around certain reporting requirements. Whatever the final shape of the new SORP, charities will need to get used to changes in the way they report lease arrangements that they have - which must now be included on the balance sheet, except where recognition exemptions apply.  We know from our consultation that some respondents believe that the SORP can change this requirement.  This change comes from FRS 102 and the SORP cannot change or override this requirement. Charities will also need to familiarise themselves with the new five-step revenue recognition model for income from exchange contracts. We have created helpful guidance to support charities navigate both these compulsory changes. **Tiered reporting: broad support** The move to a three-tier reporting framework was well supported, with 89% of respondents endorsing the concept. However, there was no clear agreement on what the threshold levels should be. Many suggested raising the tier 1 ceiling above £500,000, and some proposed aligning thresholds with audit limits. We are aware of potential threshold changes outside of the SORP and are seeking to support a system which maintains simplicity and clarity in tier definitions. In addition, we are aware of jurisdictional differences in audit thresholds, which reinforce the need to avoid conflating the reporting frameworks. The SMB is considering all of the views received in determining the way forward with tiered reporting. **Trustees’ Annual Report: promoting meaningful disclosure** Across the consultation, feedback on Module 1 of the SORP (Trustees’ Annual Report) has been largely positive. Support for prompt questions, sustainability reporting, and enhanced reserves disclosures show a healthy appetite for more transparent and thoughtful reporting - a major contributor to continued high-levels of trust in charities. Still, concerns were voiced about creating “tick-box” exercises and imposing burdens on small charities. Striking the right balance between compliance and communication is key. **Technical Modules: complexity vs. clarity** Modules on lease accounting, income recognition, and social investments drew commentary around terminology and complexity. We appreciate the importance of not overloading the SORP with exhaustive detail. But we also recognise the need for well-signposted support materials that help charities navigate tricky terrain with confidence and we will be looking to work with partners in this space. This is particularly relevant where new or complex accounting treatments are concerned.  The more accessible the SORP is, the more confident charities can be in meeting their obligations and telling their stories well. **What comes next?** The SORP-making body continues to consider the consultation feedback, alongside monitoring external developments.  We are finalising changes to the SORP ahead of submission to the Financial Reporting Council (FRC) for final approval. It’s clear that thoughtful refinements, informed by the consultation, will improve clarity, consistency, user understanding and promote public trust through clear, relevant and proportionate reporting. * * * [1] The Charities SORP-making body comprises: * The Charity Commission for England and Wales * The Office of the Scottish Charity Regulator * The Charity Commission for Northern Ireland [2] Statement of Recommended Practice – Accounting and Reporting by Charities [3] FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland * * *

It often surprises people when I tell them that, after 16 years in this role, I still see something new in the charity sector every single week. Charitable status carries such an important role in our society, and is a privilege that carries a number of material benefits, so we take our role as registrar extremely seriously. As society keeps evolving so does the charity sector that supports it. Charities respond to emerging needs, innovate to tackle new challenges (COVID being a clear example), and adapt quickly to change. But this agility comes with a common challenge: increasing demand for services and limited resources to meet that demand. We currently have around 170,000 charities on our Register, which represent a huge span of charitable purposes as well as ambitions and achievement. Our registration data shows a long-term trend of steady growth in the sector, with additions to the Register of Charities exceeding applications for removal. One area that continues to impress me is how readily charities embrace technology. Our registration division is often the first to witness new and imaginative ways charities aim to make a difference. A few examples of applications we’ve had include: * drones for search and rescue missions * smartphone apps for public education and health outreach and * education about the risks of crypto assets These three examples of the spirit of innovation were successful in their application to become a registered charity in England and Wales. Innovation is one of several factors behind a surge in new registration applications. Also driving registration applications are the ongoing cost-of-living squeeze and financial hardship, global events such as conflicts or disasters, as well as organisations registered as Community Interest Companies looking to convert from a social enterprise to a charity. In our 2023-24 financial year, we processed more than 9,000 applications, which was a record at the time. In 2024-25, that number climbed even higher to 9,840 – an increase of 9% on the previous year. This data indicates that on average per working day the Commission received almost 40 registration applications while registering around 20 new charities from existing applications, alongside removing around 16 organisations from the Register. The Commission has seen similar volumes in the current financial year, with our latest quarterly data showing 1,101 successful registration applications and 1,135 removal applications between 1 April and 30 June 2025. For the first time in our history, in the single month of July 2025 we received more than 1,000 applications in a month. For many organisations, especially those already conducting vital work, charitable status is an important step in their progress. Sadly, some people seek to exploit the status of ‘charity’ for personal gain and we regularly spot and stop sham applications. That’s why our work to robustly scrutinise new applications is so vital. Applicants must demonstrate how any new charity meets the three legal requirements: 1. That the organisation is established to further one or more of the 13 charitable purposes set down in law. 2. That they operate for the public benefit. 3. That they fall within the jurisdiction of the High Courts for England and Wales. Our work maintaining the integrity of the Register of Charities is one of the principal tasks assigned to us in law, and it’s a responsibility we take very seriously. We understand the public’s expectations of what a charity should be, and our job is to apply the law fairly and expertly. The result? We approved just 53% of new charity applications in the last financial year, ensuring only organisations that meet the legal criteria are added to the Register. When applying to register a charity, we encourage all trustees to follow our guidance and tools available on our website to check this is the correct step for their organisation and to ensure their application has the best chance of being approved. There’s helpful information in our guidance. One growing trend is the apparent use of AI by applicants to generate responses in the application form. Unfortunately, AI-generated content is often too generic and fails to reflect the specific activities or aims of the organisation applying to become a registered charity, leading to a higher rate of rejections. Yet we also recognise the potential of AI to improve our own processes. We’re now actively considering if we might in future utilise AI-tools to enhance our registration service, as part of investing additional funding the government has committed to the Commission from April 2026. Our goal is to support the sector while safeguarding public trust, so people can give confidently, knowing their support is making a real impact. The charity sector isn’t standing still, and neither are we.

There’s something uniquely grounding about visiting a charity where the work isn’t just talked about, it’s happening. No slides, no theory, just people coming together to tackle the stuff that matters deeply to our communities. This week I’ve been in Lancashire, meeting trustees, volunteers and staff across a wide range of local charities. Most of them are small. All of them are under pressure. But every one of them is making a difference and doing so with care, creativity and relentless energy. I imagine some charities might raise an eyebrow when they get a call saying the Chair of the Charity Commission is popping by. It’s not part of any formal regulatory inspection or audit – it’s not that kind of visit. It’s a chance to shine a light on the brilliant work happening in communities and to make sure those of us in national roles don’t lose sight of what charity actually looks like on the ground. And frankly, it’s also a chance for me to hear directly from people at the heart of this work: trustees, staff, volunteers and people who use those services. I want to hear what’s going well, what’s not, and how the Commission can do better in its own work. Regulation is only one part of our role. We should also be champions for the value and contribution of charities, and we can’t do that well from behind a desk. In Blackpool I visited: Streetlife – a youth charity offering emergency shelter and support to young people who are homeless or at risk. They walked me through their work with quiet pride and showed me how they were preparing for ‘Blackpool in Bloom’. You can’t underestimate what it means for a young person to have a safe space that also believes in them Blackpool Carers Centre – who support unpaid carers of all ages. Their centre includes a garden and activity space where carers can take a breath, stretch out a bit, and focus on themselves for a change. It was a calm and hopeful place, where the trustees that I met told me proudly of how they founded the organisation and why it's still as vital now Renaissance UK – a specialist charity supporting people experiencing issues with drug use and sexual health. The staff and volunteers talked honestly about the challenges but also about the solidarity they feel with the people they support. This is community work at its sharpest edge, often with people who need the most support but often don't realise it In Preston, I visited: The Tribal Project – a grassroots, peer-led recovery project with a big heart. They’ve built something that feels safe and empowering for people working through addiction and mental health difficulties. It’s a place where lives are rebuilt, sometimes slowly but always with great care. The Foxton Centre – which offers wide-ranging support to young people, rough sleepers, and vulnerable women. I saw their brand new youth space, co-designed and built by the young people themselves. Not many buildings have that kind of story running through the bricks. I also had the opportunity to wish their CEO, Jeff, well as he is retiring this month. In each visit, I heard about the real-world challenges facing charities right now – income pressures, staffing worries, and the constant balancing act of doing more with less. No surprise there. But what stood out even more was the sense of purpose and the clarity of mission. These charities might be small, but their impact is anything but. For trustees grappling with funding challenges, I’d gently point towards our financial toolkit for trustees. It doesn’t have all the answers, but it’s a useful framework if you’re trying to steady the ship. It’s heartening to see that despite the changing policy landscapes, the challenge of funding, reach and demand, none of this will defeat people power – the commitment of trustees, staff, and volunteers who keep charities going not for the glory, but because they believe in what they do. In Lancashire this week, I saw that belief in spades and I know it’s mirrored in communities right across England and Wales. As Chair, I’ll keep listening, learning and bringing what I see and hear into the conversations that shape the future of the sector and I’ll keep turning up to see first hand the breadth and depth of the contribution charities make to this country.

We would like to thank everyone who has contributed to the SORP consultation process so far. We have received nearly 60 responses to date on the Exposure Draft Charities SORP, the Statement of Recommended Practice that sets out the accounting rules for larger charities and all charitable companies. We want to encourage anyone who has not already done so to engage with the consultation. We are encouraged by comments shared at in person and online events as well as in sector media. Our consultation aims to: * support understanding of the proposed changes * encourage participation in the consultation process * gather views that will be submitted to us via the online survey All the documents and details of how to contribute views can be found at www.charitysorp.org. The deadline is noon on Friday 20 June. The breadth of charities that prepare accounts in line with the SORP is considerable, from very small to household names. The SORP must balance what it asks charities to report with meeting accounting standards and stakeholder expectations, which is tricky to get right. In drafting the next SORP, there are new requirements that originate from accounting standards that we cannot change – the main ones relate to leases and income that charities receive under contracts with customers. Our focus in the SORP is on clearly explaining and illustrating those requirements to ensure those preparing charity accounts understand what they need to do. Separately, we are proposing changes to the content of the Trustees’ Annual Report to support charities in meeting the changing needs and expectations of their stakeholders, to show that they are forward thinking and conscious of the changing environment they operate within. Charities should have much of this information at their disposal, so it should be straightforward to gather, and including it supports transparency about how the charity is operating. Fundamentally, good financial reporting positively contributes to the trust and confidence in charities. All views on how well the SORP supports this are important to help us make further improvements before finalising the SORP and publishing it in the autumn. Please take this opportunity to share your opinions and suggestions with us – every single one is valued and appreciated. The Joint Chairs of the Charities SORP Committee: * Amie Woods, Assistant Director of Accountancy Services at CCEW * Laura Anderson, Senior Manager Higher Risk Cases and Quality Assurance at OSCR * Rossa Keown, Head of Compliance and Enquiries at CCNI

Every day across England and Wales, people give their time, energy and compassion to support others through charities and community organisations. Volunteers deliver food parcels. They count rare species. They drive people to hospital appointments. They support those in distress, serve as trustees, and take on countless other roles that allow charities to reach people and communities who would otherwise be left out. Volunteering is not a side project. It underpins civil society. It represents people at their best — choosing to act not for profit or attention, but because they believe in helping others. The contribution of volunteers is vast and varied. It is also vital. So this Volunteers’ Week, we say it clearly and sincerely: thank you. **A personal reflection** When I first became the leader of a small charity, I started writing personal thank you cards to every volunteer who joined us. It was a simple gesture, but one that mattered. Years later, I still believe that saying thank you should be part of how we lead. It is not just about courtesy. It is about recognising that nothing works in this sector without people who care enough to give their time. Across the UK, millions of people volunteer. One in four people say they do so at least once a month. That is not a small act. It is a shared effort that helps keep people safe, connected and hopeful. **Volunteering has no boundaries** Volunteering cuts across society. It connects people not through privilege or power, but through shared values and purpose. It is simply a willingness to offer something of yourself to others. I have met people facing serious challenges — illness, homelessness, bereavement, poverty — who still choose to give their time. I have also seen people with wealth, status or significant experience give their time just as freely. That is part of what gives the charity sector its strength. The fact that so many people from different walks of life find meaning and dignity in volunteering should give all of us confidence in the future of civil society. **Age is no barrier** From the Scouts and Guides, to school clubs and youth organisations, to faith groups and local campaigns — we see people of all ages making a difference every day. Volunteers bring experience, enthusiasm, commitment and a deep understanding of their community — whether through charity shops, local libraries, or as trustees. And for some of us, volunteering was something we were handed early. My own Friday nights were shaped by my mum, whose idea of family time meant running bingo and buffets for older people in our neighbourhood. It was not optional. But it stayed with me. It taught me that volunteering is not something other people do. It is something we all can do. And many of us already are. Volunteers are behind some of the most essential work in the country. * in hospitals, volunteer drivers help people reach appointments that would otherwise be missed * during the pandemic, more than 750,000 NHS volunteers supported people who were isolated or vulnerable * environmental volunteers planted over two million trees last year and helped maintain local green spaces * food banks provided more than two million parcels, with the support of volunteer teams * charity shops raised millions while promoting reuse and sustainability, with over 180,000 volunteers * in schools, reading mentors helped children gain confidence, improve literacy and connect with learning Behind every statistic is a real story of someone doing better because another person stepped forward. **Trustees are volunteers** Around 700,000 charity trustees serve in the UK. They are almost all volunteers, but their role comes with legal duties. They set the strategic direction. They oversee resources. They ensure charities are meeting their public benefit and doing so safely and lawfully. Many trustees bring knowledge from finance, law, governance or lived experience. They apply that experience for the benefit of others, without pay and often with little recognition. As Chair of the Commission, I want to say clearly — your work is respected. It is essential to the integrity and strength of this sector. **Volunteering can change lives — including your own** Volunteering is not only about giving. It is also about growth. Evidence shows that it boosts wellbeing. More than three quarters of regular volunteers say it improves their mental health and gives them a stronger sense of purpose. It can teach new skills, build confidence, and create lasting relationships. And while these benefits are real, the deepest impact is still in the lives that are changed because someone gave their time. **How to get involved** If you are considering volunteering: * think about your skills and interests — there are causes that will value what you bring * start small — one-off or short-term roles are a good place to begin * look locally — community centres, libraries, food banks and faith groups often need support * think digital — many organisations welcome help online or over the phone Places to find opportunities: To find volunteering opportunities that match what you enjoy * contact your local Volunteer Centre through the NCVO where staff can help match your skills and interests to local needs * search a range of volunteer and trustee opportunities at Reach Volunteering * find out more about charities or community organisations that align with causes you care about - many have volunteer sections on their websites or dedicated volunteer coordinators you can contact If you’re interested in finding out more about becoming a trustee visit Become a charity trustee - GOV.UK You do not need to be a professional. You do not need to have lots of free time. You just need to care enough to act. Even one hour can make a real difference. **A final word** As Interim Chair of the Charity Commission, I see the impact of volunteers in large national charities and small community groups alike. The sector relies on people who are prepared to step forward. And that is what makes it strong. So to everyone who volunteers, thank you. Your time, your energy, your care — they are seen, they matter and they make the world a better place.