OSCR publishes guide to reserve policy for small and medium sized charities

This factsheet is aimed at charity trustees of small to medium sized charities looking to produce or update a reserves policy. It explains:

What is meant by the term reserves.

The charity trustee’s responsibility to consider whether their charity needs reserves.

Key points to consider when developing a reserves policy. 

Having a reserves policy is not a legal requirement but it can help you to meet your legal requirements and fulfil your charity trustee duties.

 

This factsheet is aimed at charity trustees of small to medium sized charities looking to produce or update a reserves policy. It explains:

·         What is meant by the term reserves.

·         The charity trustee’s responsibility to consider whether their charity needs reserves.

·         Key points to consider when developing a reserves policy.

Having a reserves policy is not a legal requirement but it can help you to meet your legal requirements and fulfil your charity trustee duties.

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