Trustees serve the governing body of the charity and are responsible for its management and administration. To understand the role of trustees, the factsheet first defines the concept, function and regulations surrounding charities, looking at Charitable Incorporated Organisations, regulation by the Charity Commission, payments made to parent charities by trading subsidiaries, the Hodgson review, and the Charity Commission and ICAEW Strategic Review Project.

The factsheet also explores the responsibilities, duties and liabilities of trustees, the latter of which includes third-party losses or losses caused by a breach of trust or negligence. It looks at the rewarding aspects of trusteeship and the structure of a board of trustees, including the role of the chair of trustees. The factsheet concludes by examining the induction and training of trustees - a critical process needed to develop good trustees.

What is a charity?

What is a trustee?

What liabilities are trustees likely to face?

What about the rewarding aspects of trusteeship?

How should a board of trustees be structured?

Induction and training of trustees

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