Charity reserves (RS3)
Charity Commission research explores the management of reserves by charities.
Applies to England and Wales
Documents
Details
Charity Commission research carried out in 2001 reveals over 拢5 billion is held as reserves by charities that don鈥檛 have a reserves policy.
Income held back from expenditure plays an important role in the future of the charity and the current beneficiaries.
This report makes recommendations to trustees on developing a reserves policy.