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This guidance is for charities with permanent endowment. It is about:

• the power to adopt a total return approach to investment, and
• the power to further resolve to make social investments with a negative or uncertain return

Read this guidance to understand:

• what total return investment means for permanently endowed charities
• how to adopt the power to use total return investment or to further make social investments with a negative or uncertain financial return
• trustees鈥� duties with regard to using the powers
• allocating total return between income and capital
• what happens if the charity already has a total return investment order from the Commission, or an order authorising social investment with a negative or uncertain financial return

See Charity Commission regulations: charities total return