Something in common

Article Abstract:

Charitable pooled funds are used by United Kingdom charities, especially smaller charities, and these common investment funds (CIFs) are similar to retail unit trusts. Charges tend to be low, and this can help a fund manager's reputation. Charitable funds have been affected by the end of dividend tax credits. Changes in regulations affecting CIFs include the need for corporate trustees in addition to fund managers. CIFs still offer the best investment opportunities for medium charities from a number of points of view.

Portfolio Management

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Gift of the gab?

Article Abstract:

The United Kingdom prime minister, Tony Blair, has expressed support for charities, but there is a reduction in volunteering and donations to individual charities in the UK. The impact of the National Lottery is unclear. There is concern that small charities may waste time making large numbers of applications for lottery funds. The Government is making some changes that should favor charities, such as removing barriers to volunteering for welfare recipients.

Social policy

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If you've got it, flaunt it

Article Abstract:

United Kingdom charities may hold reserves for a number of reasons, though the public may not see reserves in a positive light. The UK Charities Commission has set out guidelines on reserves and how they can be justified. Charities tend to have more need of reserves if their income is unreliable, or demand for their services is unpredictable. Charities need to explian why they hold reserves in order to show that they are operating efficiently.

Analysis, Laws, regulations and rules, Reserves (Accounting), United Kingdom. Charity Commission

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