NEDs in Charity & Nonprofit Boards

What does serving as a Non-Executive Director on a UK charity or nonprofit board actually involve, why is the legally correct term “trustee” rather than NED, what specific responsibilities does the Charities Act 2011 framework allocate to charity trustees, and how should senior business leaders think about whether and when to take on charity trustee appointments alongside their executive careers and corporate Non-Executive Director portfolios?

The UK charity sector is one of the largest and most consequential sectors of UK public life. Approximately 169,000 charities are registered with the Charity Commission for England and Wales, with thousands more registered with the Office of the Scottish Charity Regulator (OSCR) and the Charity Commission for Northern Ireland. The combined annual income of UK registered charities exceeds £90 billion. Charities deliver public services, support vulnerable populations, drive medical research, sustain cultural and sporting life, fund international development, support educational institutions, and maintain religious and faith infrastructure. The sector employs hundreds of thousands of paid staff and is supported by approximately one million volunteer trustees who govern individual charities — and the quality of that trustee governance materially shapes whether the sector achieves its mission and whether public trust in charity is sustained or eroded.

For senior business leaders — current CFOs, former executives, NEDs on commercial boards, and senior professionals approaching the later stages of their executive careers — charity trustee roles represent both a substantive contribution opportunity and a meaningful personal development path. The contribution opportunity is real: charities desperately need trustees with senior commercial, financial, governance, and risk experience, and the difference between a well-governed charity and a poorly-governed one is often the difference between sustained mission delivery and avoidable failure. The development opportunity is real: charity trustee work develops governance instincts, exposes individuals to operating contexts very different from their commercial backgrounds, and frequently produces the most personally rewarding non-executive engagement of an entire career. But charity trustee work also carries genuine personal accountability under English trust law, the Charities Act 2011 framework, and Charity Commission supervisory expectations, and individuals approaching trustee appointments should understand what they are accepting before they accept.

This article sets out what UK charity trustee work actually involves, the legal and regulatory framework that shapes the role, the six specific duties the Charity Commission expects of trustees, the differences between the broad charity types and what trustee work looks like across them, the specific roles of Chair and Treasurer, the time commitment and (typically absent) remuneration realities, the Charity Governance Code and how charities use it, the common mistakes business leaders make in trustee appointments, and how to think about finding the right charity match for individual skills and interests. It is written for senior business leaders considering or already serving as charity trustees, charities seeking to recruit trustees with senior commercial backgrounds, and the senior finance leaders for whom charity trustee work increasingly forms part of a broader portfolio of non-executive engagement.

It is written from the perspective of FD Capital’s team — a specialist senior recruitment firm placing senior finance leaders and Non-Executive Directors into UK growth businesses since 2018, with substantive engagement supporting senior leaders building broader non-executive portfolios that frequently include charity trustee appointments alongside corporate NED roles.

Call 020 3287 9501 or email recruitment@fdcapital.co.uk to discuss senior portfolio careers and the role of charity trustee appointments within them.

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The Terminology Question — NED Versus Trustee

The first thing to understand about UK charity boards is that the legally correct term for board members is “trustee”, not “Non-Executive Director”. The distinction matters more than terminology habit might suggest. Charity trustees are subject to a body of English trust law and statutory framework distinct from corporate directors, and the trustee role carries personal accountability under that framework that operates differently from the Companies Act 2006 framework that governs corporate directors.

The terminology becomes confusing because charities take several different legal forms, and some forms produce dual roles. A charitable company (a company limited by guarantee with charitable objects) has directors under the Companies Act 2006 who are simultaneously trustees under the Charities Act 2011. A Charitable Incorporated Organisation (CIO) has trustees only — there are no separate company directors. A charitable trust under a trust deed has trustees only. An unincorporated charitable association has committee members who are also trustees. Across all these forms, the trustee role is the legally substantive one for charity governance purposes, regardless of what the individuals are titled in the charity’s own constitutional documents.

Charities themselves use varied titles for their boards and board members. Some boards call themselves “the Board of Trustees”. Others call themselves “the Council”, “the Board of Directors” (in charitable companies), “the Governors” (particularly in educational and cultural charities), “the Management Committee”, or other variations. Individual board members may be styled as “Trustee”, “Director”, “Governor”, “Council Member”, “Committee Member”, or other terms depending on the charity’s traditions. The variation is largely cosmetic — the legal status of board members in a registered charity is “trustee” under the Charities Act 2011 regardless of how they are styled.

For senior business leaders coming from corporate NED backgrounds, the practical implication is that “Non-Executive Director” and “trustee” are not direct equivalents. A corporate NED brings independent judgement and oversight to a board that also includes executive directors. Charity boards are typically composed entirely of unpaid trustees, with no executive directors on the board itself — the chief executive of the charity (typically titled CEO, Director, or General Secretary) reports to the trustee board but is not normally a trustee. The whole charity board is, in this sense, “non-executive” in nature. The corporate NED’s role of providing independent challenge to executive directors does not translate directly into the charity context, where the board’s relationship with the executive team operates differently.

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Why Senior Business Leaders Take Charity Trustee Roles

Senior business leaders take charity trustee roles for a combination of substantive contribution motivations and personal development motivations, with the balance varying significantly across individuals.

Substantive contribution. Charities need senior commercial, financial, governance, risk, and digital expertise that they cannot adequately afford to buy and that volunteer trustees can supply. A charity with annual income of £5 million cannot economically employ a CFO of the calibre that a £50 million commercial business would employ — but it desperately needs the financial governance that such a CFO would bring. A senior CFO serving as Treasurer of that charity provides exactly that capability, on a part-time basis, at zero direct cost to the charity. Multiplied across all senior business leaders contributing to charities, the cumulative contribution to the sector’s capability is substantial.

Personal development. Charity trustee work develops governance instincts in environments very different from commercial businesses. The mission-driven decision-making, the resource constraints, the political and stakeholder complexity, the dependence on volunteer staff and donors, and the fundamentally different success metrics produce learning that genuinely sharpens individuals’ broader leadership capability. Many senior business leaders report that the charity trustee work was where they learned the most about governance, ethics, and leadership under constraint.

Network and reputation. Charity trustee appointments connect senior leaders to networks distinct from their commercial networks — other trustees, sector experts, donors, public sector counterparts, and beneficiaries. These connections frequently lead to other opportunities (commercial NED appointments, advisory roles, public appointments) that purely commercial networks would not produce.

Sense of purpose. For many senior leaders, particularly those approaching the later stages of executive careers, charity trustee work provides a sense of purpose and contribution beyond commercial achievement. This is rarely the only motivation but is often a significant one. Senior leaders frequently report that charity trustee work has been the most personally rewarding non-executive engagement of their careers.

Career stage transition. For executives transitioning toward portfolio careers, charity trustee appointments often form part of the broader portfolio alongside commercial NED roles, advisory positions, and selective consulting engagements. The ratio of charity to commercial varies — some senior leaders maintain one substantial charity trustee role and several commercial NED roles; others build portfolios that are heavier on charity engagement, particularly post-retirement from executive roles.

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The UK Charity Legal Framework

The legal framework governing UK charity trustees rests on a combination of primary legislation, regulatory guidance, common law trust principles, and the charity’s own constitutional documents.

Charities Act 2011 is the primary legislation governing the registration and regulation of charities in England and Wales. The Act consolidated and updated earlier legislation and sets out the legal framework for charity registration, the public benefit requirement (the test that any organisation must meet to be a charity), the powers and duties of the Charity Commission, the statutory duties of trustees, the regulation of charity property and accounts, and the regulatory tools available to the Commission when concerns arise about specific charities.

Charities Act 2022 introduced a series of technical amendments to the 2011 Act, particularly around constitutional flexibility for charities, the rules on disposing of charity land, the rules on amending charity governing documents, and various administrative simplifications. The 2022 Act came into force in tranches through 2022-2024.

The Charity Commission for England and Wales is the principal regulator. The Commission registers charities, maintains the public Register of Charities, publishes guidance on trustee duties (including the foundational CC3 guidance “The Essential Trustee”), receives annual returns and accounts, investigates regulatory concerns, and exercises a range of statutory powers when intervention is required. For Scottish charities, the Office of the Scottish Charity Regulator (OSCR) performs the equivalent role under the Charities and Trustee Investment (Scotland) Act 2005. For Northern Irish charities, the Charity Commission for Northern Ireland operates under the Charities Act (Northern Ireland) 2008.

Charity SORP (Statement of Recommended Practice) is the accounting framework charities are expected to follow in preparing their annual accounts. The current SORP (FRS 102) is published jointly by the Charity Commission and OSCR and adapts FRS 102 to the specific needs of charity reporting — including fund accounting, gift aid accounting, governance reporting, and trustees’ annual report content. A SORP update process is underway with revised guidance progressing through stakeholder consultation.

Audit and independent examination requirements vary by charity size. Charities with annual income above £1 million typically require statutory audit; charities below that threshold may qualify for independent examination, which is a less extensive form of external scrutiny. The specific thresholds and requirements are set out in the Charities Act 2011 and the regulations made under it.

Constitutional documents — the charity’s governing document, whether a trust deed, articles of association, CIO constitution, or rules — establish the specific powers of the trustees, the procedures for trustee appointment and retirement, the membership arrangements (where applicable), and the charitable objects. These documents sit alongside the statutory framework and individual trustees should be familiar with their charity’s specific constitution.

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The Six Trustee Duties

The Charity Commission’s core guidance “The Essential Trustee” (publication CC3) articulates six general duties that apply to all charity trustees in England and Wales. These duties are the practical articulation of charity trustee responsibility and are referenced extensively in supervisory engagement, enforcement cases, and trustee training.

Duty one: Ensure the charity is carrying out its purposes for the public benefit. Trustees must understand the charity’s purposes (as set out in its governing document), ensure the charity’s activities deliver those purposes, ensure those purposes are for the public benefit, and not undertake activities outside the charity’s purposes. This is more substantive than it sounds. Many charity governance failures begin with mission drift — the charity progressively undertaking activities that have moved away from its stated purposes — and trustees must be alert to this.

Duty two: Comply with the charity’s governing document and the law. Trustees must follow the charity’s governing document (constitution, trust deed, or articles), comply with charity law and other applicable law (including tax law, employment law, data protection, and sector-specific regulation), and act within the scope of the powers the constitution grants them. Where trustees are unsure of their powers in a specific situation, they should obtain advice rather than acting on assumption.

Duty three: Act in the charity’s best interests. Trustees must make decisions in the charity’s best interests, not their own personal interests or those of any other organisation. This duty engages with conflicts of interest, related-party transactions, and the personal relationships trustees may have with the charity’s contractors, suppliers, employees, or beneficiaries. The duty requires trustees to declare conflicts of interest, withdraw from decisions where they are conflicted, and ensure the charity’s best interests are protected even where this is personally uncomfortable.

Duty four: Manage the charity’s resources responsibly. Trustees must protect and manage the charity’s assets — both financial and non-financial — and ensure resources are used only to deliver the charity’s purposes. This duty engages with financial management, investment management, property management, the management of the charity’s reputation as a non-financial asset, and the management of staff and volunteers as the charity’s principal operational resource.

Duty five: Act with reasonable care and skill. Trustees must exercise reasonable care and skill in their trustee role. The standard expected is calibrated to the trustee’s actual skills and experience — a trustee who is a chartered accountant is held to a higher standard on financial matters than a trustee without financial background, because the chartered accountant has the skills to engage substantively. This is one of the operationally important duties for senior business leaders taking charity trustee roles: their commercial expertise raises the standard expected of them on matters within their professional competence.

Duty six: Ensure the charity is accountable. Trustees must ensure the charity meets its statutory accountability obligations — annual returns to the Charity Commission, accounts and trustees’ report, public access to the Register of Charities — and the broader accountability expectations of beneficiaries, donors, regulators, and the public. This duty has expanded materially over recent years as public expectations of charity transparency have intensified.

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Charity Types and What Trustee Work Looks Like

The trustee experience varies materially across charity types. Senior business leaders considering charity trustee appointments should understand which type of charity matches their interests and expertise.

Major operational charities are the largest organisations in the sector — charities with annual income over £100 million such as the major medical research charities, international development charities, social welfare charities, and educational charities. Trusteeship at this level resembles corporate non-executive work in many respects: substantial professional executive teams, sophisticated governance, formal committee structures including audit and finance committees, multi-million pound budgets, and complex operational and reputational risks. Trustees are typically expected to have substantial senior professional backgrounds and to commit significant time. Personal liability is well managed through extensive trustee indemnity insurance and robust governance processes.

Mid-sized operational charities — annual income £5 million to £100 million — represent a substantial part of the sector. These charities typically have professional executive teams but with less depth than the largest charities, and trustee contribution often makes a more material difference to the charity’s effectiveness than at the largest organisations. Senior business leaders frequently find these mid-sized charities the most rewarding trustee opportunities — substantial enough to have professional structures, small enough that individual trustee contribution genuinely shapes outcomes.

Grant-making foundations — including the major UK foundations such as the Wellcome Trust, the Garfield Weston Foundation, the Wolfson Foundation, the National Lottery Community Fund, and many others — operate differently from operational charities. The trustee work focuses on grant-making strategy, due diligence on grantees, investment policy and performance, and the relationship with the foundation’s executive team. Financial expertise is particularly valuable on foundation boards given the typically substantial endowed assets and the investment policy considerations.

Membership organisations and federations — professional bodies, trade associations with charitable status, sector federations — have their own governance characteristics including the relationship with members, the political dimensions of representing member interests, and the federation governance where local member organisations relate to a national body.

Smaller charities — annual income below £1 million — are the most numerous but the least likely to attract senior business leader trustees. The work tends to be more operationally hands-on (trustees often participate in operational matters that mid-sized charities would delegate to executives), the governance less formal, and the personal accountability potentially more exposed given less developed risk management. Senior business leaders considering smaller charity trusteeships should ensure the charity has appropriate governance, indemnity insurance, and risk management before accepting.

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The Treasurer Role Specifically

The Treasurer role on a charity board is the position where senior finance leaders most often contribute, and where their contribution is most distinctive. The Treasurer is the trustee with specific responsibility for financial oversight of the charity — typically the chair of the finance committee where one exists, and the principal liaison between the trustee board and the charity’s finance executive. The role is not the equivalent of a corporate CFO (which sits within the executive team, not on the trustee board) but rather the trustee-level oversight of the financial management the executive team performs.

The Treasurer’s substantive responsibilities typically include: chairing the finance committee where one exists; reviewing monthly or quarterly management accounts and providing trustee-level commentary to the full board; leading trustee engagement with the annual budget and reforecasts; overseeing the relationship with the external auditor or independent examiner; providing trustee-level oversight of the annual accounts and trustees’ annual report; engaging with investment management for charities with material investment portfolios; engaging with reserves policy and reserves management; supporting the executive team on specific financial questions where trustee input is needed; and providing the trustee voice on financial matters in board discussions.

The Treasurer role is particularly suitable for senior finance leaders — current or former CFOs, FDs, audit partners, treasury professionals, and senior accountants. The combination of technical financial expertise, governance experience, and credibility with the external auditor produces particularly effective Treasurer contribution. Many charities specifically seek Treasurer candidates with chartered accountancy qualification (ICAEW, ACCA, ICAS, CIMA) and substantive senior financial leadership track record.

Time commitment for Treasurer roles typically runs 15-30 days per year for medium-sized charities, more for larger organisations. The work is concentrated around management accounts cycles, year-end close, audit, and budget setting, with lighter engagement at other times. Treasurer roles are generally unpaid (consistent with the broader UK charity convention that trustees are unpaid volunteers), though reasonable expenses are reimbursed.

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The Chair Role Specifically

The Chair of a charity board carries the additional responsibility of leading the trustee board, owning the relationship with the chief executive, representing the charity externally, and providing the strategic leadership that complements the executive team’s operational leadership. The Chair role is materially more demanding than ordinary trustee membership, with time commitment of 40-80 days per year typical for substantial charities, and 100+ days per year for the largest organisations.

Senior business leaders considering charity Chair appointments should understand that the role differs from corporate board chair roles in several respects. The relationship with the chief executive is typically more developmental and less formal than the relationship between corporate Chair and CEO. The external representational dimension is typically more substantial — Chairs of charities are frequently expected to engage with major donors, public officials, sector counterparts, and the media in ways that corporate Chairs rarely are. The personal exposure to reputational risk is typically greater because of the heightened public scrutiny of charity governance.

The Chair role also typically requires substantive sector understanding. While ordinary trustees can contribute their commercial expertise alongside other trustees who bring sector understanding, the Chair role benefits from genuine sector engagement. Senior business leaders without prior sector connection often serve effectively as ordinary trustees first, with the Chair role following only after substantive engagement with the sector and the specific charity has developed.

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Time Commitment, Remuneration, and Indemnity

Time commitment for ordinary trustees typically runs 8-15 days per year for smaller charities, 15-25 days for mid-sized organisations, and 25-40 days for larger charities. Specific committee responsibilities (Treasurer, audit committee chair, remuneration committee chair) add to this base commitment. The work is generally less concentrated than corporate board work — charity boards typically meet 4-6 times per year for substantive meetings, with committee meetings between, and ad hoc engagement around specific issues.

Remuneration. The strong UK convention is that charity trustees are unpaid volunteers. The convention is reinforced by the Charity Commission’s general view that trustee remuneration requires specific authorisation in the charity’s governing document or specific Charity Commission consent, and is appropriate only in limited circumstances. The substantial majority of UK charities therefore have entirely unpaid trustees. Reasonable out-of-pocket expenses (travel, accommodation when required, sundry costs) are routinely reimbursed; remuneration for the trustee role itself is rare. A small minority of large or complex charities — particularly some grant-making foundations and some operationally complex charities — do pay their trustees, but this remains the exception.

Senior business leaders considering trustee appointments should accept the unpaid nature of the role as a feature rather than a bug. The unpaid status is part of what defines charity trusteeship and contributes to public trust in the sector. Individuals seeking paid non-executive engagement should focus on commercial NED roles rather than charity trustee appointments.

Trustee indemnity insurance. Most established UK charities maintain trustee indemnity insurance covering the trustees against personal liability arising from their trustee work. The cover typically extends to defence costs and damages arising from claims against trustees in their trustee capacity, subject to specific policy exclusions. Senior business leaders should confirm that any charity they are considering joining has appropriate trustee indemnity cover, and should review the policy summary before accepting an appointment. Indemnity cover does not protect trustees from liability for fraud, dishonesty, or wilful misconduct, and trustees remain personally responsible for their conduct regardless of insurance arrangements.

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The Charity Governance Code

The Charity Governance Code is the sector’s principal voluntary governance standard, published by a steering group of charity sector bodies and endorsed by the Charity Commission. The Code applies on an “apply or explain” basis — charities are expected to apply the Code’s principles and recommendations or to explain why specific elements have not been applied. The Code has versions for larger charities and for smaller charities, recognising that proportionate application is appropriate.

The Code is structured around seven principles: organisational purpose; leadership; integrity; decision-making, risk and control; board effectiveness; equity, diversity and inclusion; and openness and accountability. Each principle is supported by recommended practices that charities can adopt to give effect to the principle. The Code is referenced extensively in trustee training and in supervisory engagement, and well-governed charities typically take Code application seriously.

For senior business leaders coming from corporate backgrounds, the Code provides a useful framework for understanding charity governance expectations. Some elements parallel corporate governance closely (board effectiveness, risk and control); others are more sector-specific (organisational purpose, openness and accountability in the charity context). Familiarity with the Code is increasingly expected of charity trustees and is a useful starting point for board members coming from outside the sector.

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Common Mistakes Senior Business Leaders Make as Charity Trustees

Mistake one: Underestimating the time commitment. Senior business leaders sometimes accept charity trustee appointments alongside demanding executive roles or extensive corporate NED portfolios without adequately budgeting time for the charity work. The result is inadequate engagement, missed meetings, unread board papers, and ultimately diminished contribution. Senior leaders should be honest with themselves about available time before accepting.

Mistake two: Trying to apply commercial logic too directly. Charity contexts differ from commercial contexts in important respects — the mission focus, the volunteer dimension, the donor and beneficiary relationships, the public benefit requirement, the political and stakeholder complexity. Senior business leaders who try to apply commercial efficiency frameworks too directly often produce suggestions that miss what makes the charity work. The contribution senior leaders bring is most effective when it complements rather than substitutes for sector understanding.

Mistake three: Neglecting the legal and regulatory dimensions. Charity trusteeship carries personal accountability under specific charity law and regulatory frameworks distinct from commercial directors. Senior leaders sometimes assume that their commercial governance experience translates directly without engaging with the specific charity dimensions. Reading the Charity Commission’s CC3 “The Essential Trustee” guidance is the minimum starting point, and substantial trustee onboarding makes a material difference to subsequent contribution.

Mistake four: Not declaring or managing conflicts of interest properly. Conflicts of interest are particularly important in charity governance, and the standards are higher than in commercial contexts. Senior business leaders with broad commercial connections sometimes fail to recognise conflicts that should be declared, or to withdraw from decisions where they are conflicted. Disciplined conflicts management protects both the charity and the individual.

Mistake five: Confusing trusteeship with consulting. Trustees are not unpaid consultants providing professional advice on call. The trustee role is governance — strategic oversight, risk management, accountability — rather than detailed operational input. Senior leaders who treat the charity as a consulting engagement frequently overstep their trustee role, frustrate the executive team, and undermine the governance framework. The appropriate posture is governance contribution within the trustee remit, with operational matters left to the executive team.

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Finding the Right Charity Match

Finding the right charity trustee appointment is more important than finding any charity trustee appointment. The right match depends on personal interests, available time, professional skills, sector connection, and the specific governance style of the charity in question.

Useful starting points include: Reach Volunteering (reachvolunteering.org.uk), the principal UK platform for trustee recruitment with thousands of current trustee opportunities across the sector; Trustees Unlimited (trustees-unlimited.co.uk), a specialist trustee recruitment firm; Getting on Board (gettingonboard.org), a charity that supports diverse trustee recruitment and provides training; NCVO (National Council for Voluntary Organisations) and similar umbrella bodies that maintain trustee opportunity listings; and direct engagement with charities whose work the individual cares about, recognising that charity trustee recruitment frequently happens through informal networks alongside formal processes.

Senior business leaders should be willing to take time finding the right fit. Trustee appointments typically run for three to six year terms, often renewable, so the commitment is substantial. Investing time in the search produces better outcomes than accepting the first opportunity that arises.

Charities themselves increasingly run formal trustee recruitment processes including written role descriptions, formal application and interview processes, due diligence on candidates, and structured onboarding. Senior leaders should expect and welcome this — it is a sign of good governance — and should treat the application process with the same seriousness they would apply to a commercial NED appointment.

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How FD Capital Engages with Senior Career Portfolios

FD Capital does not directly recruit charity trustees — charity trustee recruitment is genuinely well served by Reach Volunteering, Trustees Unlimited, Getting on Board, and the charities’ own direct recruitment processes. What FD Capital does engage with is the broader question of how senior business leaders construct portfolio careers that combine commercial NED appointments, advisory roles, and where appropriate charity trustee positions.

For senior leaders thinking about portfolio composition, charity trustee work typically forms one element alongside commercial NED roles, advisory positions, and selective consulting engagements. The proportions vary by individual — some senior leaders maintain primarily commercial portfolios with one or two charity trustee positions; others build portfolios that are heavier on charity engagement, particularly as they transition away from executive roles. There is no single right answer, but the question is worth thinking through deliberately rather than letting the portfolio assemble itself opportunistically.

Adrian Lawrence FCA personally engages with senior leaders thinking through these questions. Initial consultation is confidential and at no charge. Call 020 3287 9501, or email recruitment@fdcapital.co.uk.

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Related Reading

• First-Time NED Appointments: A Founder’s Guide — when to make the first NED appointment and how to structure the role
• NEDs for International Expansion — internationally-experienced NED appointments for UK businesses
• NEDs on Audit Committees — the most demanding committee responsibility in UK corporate governance
• CFO and FD Boardroom Influence — how senior finance leaders contribute at board level
• The Modern CFO: Strategic Leadership Beyond the Numbers — the strategic dimensions of senior finance leadership
• CFO Career Progression — how senior finance careers develop including portfolio transitions

FD Capital Recruitment Services

• NED Recruitment — Non-Executive Director recruitment for UK growth businesses
• Chairman Recruitment — Chair appointments for UK boards
• Hire an FD or CFO — senior finance recruitment
• Private Equity CFO Recruitment — CFO recruitment for PE-backed businesses
• Fractional CFO Services — part-time CFO appointments
• Interim CFO and FD Recruitment — interim senior finance appointments

External References

• Charity Commission for England and Wales — the principal regulator for charities in England and Wales
• CC3 — The Essential Trustee — the foundational guidance on charity trustee duties
• Charities Act 2011 — the primary legislation governing charity registration and regulation in England and Wales
• Charities Act 2022 — the recent amendments to the 2011 Act
• Office of the Scottish Charity Regulator (OSCR) — the Scottish charity regulator
• The Charity Governance Code — the sector’s voluntary governance standard
• Reach Volunteering — the principal UK platform for trustee recruitment
• National Council for Voluntary Organisations (NCVO) — the umbrella body for the UK voluntary sector
• ICAEW — professional body for Chartered Accountants

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