This guide was written by Coffin Mew LLP and is for general
information only. It was last updated in November 2012. What is
a charity? In order to understand what charity trustees do it is
important to understand the sector in which they function.
Charities are essentially organisations set up for the benefit
of the communities they serve. High profile national charities
such as the Salvation Army, YMCA, Barnardos, The Scout
Association and Shelter are well known but make up less than one
per cent of registered charities. The majority of charities are
based in local communities throughout the country, meeting local
needs with limited resources. However, what they all have in
common is the fact that they have ‘charitable objects’. Most
charities, whether incorporated or unincorporated, have a
governing document of some sort (for example a constitution, a
trust deed, rules or articles of association). It is in this
document that the charitable objects can be found. The governing
document also deals with the way