Research and analysis

Charity reserves (RS3)

Charity Commission research explores the management of reserves by charities.

• From: The Charity Commission
• Published: 1 March 2003

Applies to England and Wales

Documents

Charity reserves (RS3)

PDF, 588 KB, 56 pages

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Charity reserves: key findings

PDF, 200 KB, 2 pages

Details

Charity Commission research carried out in 2001 reveals over £5 billion is held as reserves by charities that don’t 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.

Published 1 March 2003