Cluster
Charities and CIOs
For trustees of the UK’s small registered charities, CIOs and charitable trusts — the practical end of trustee duties, structure, insurance and compliance.
Trustee liability and indemnity
The decision aid most trustees actually want: do you genuinely need trustee indemnity insurance, what does it cover, and what does it cost?
What is trustee indemnity insurance? →
What it covers, how it fits with your other policies and typical costs, with links to the detailed guides.
How much does trustee indemnity insurance cost? →
Real specimen pricing by income band. The pricing levers brokers don’t volunteer.
Trustee indemnity insurance: six UK providers compared →
Six UK providers compared on underwriter, sub-limits, run-off cover and target charity size.
Legal structure
Foundation CIO has been the default new-charity registration route since 2016. Association CIO suits membership organisations. Unincorporated charities and charitable trusts are still common for smaller and legacy entities. Charitable companies (CLG) remain common for established and trading charities.
Comparing structures
CIC vs charity: which structure actually fits? →
The two-way comparison most founders search for.
Charity vs CIC vs CIO — the three-way comparison →
Side-by-side: tax, regulation, asset lock, funding access.
CIO explained — Foundation vs Association →
The default new-charity form since 2016; the November 2023 model constitution; banking realities.
Charitable trust explained →
The classical unincorporated form — common for grant-making trusts and legacy funds.
Trustee indemnity in depth
Compliance for trustees
Community group governance basics →
CC3 six duties, conflicts, AGMs, Charities Act 2022 changes.
Safeguarding for small charities →
Policy, RSI duty, DBS, safer recruitment.
GDPR for community groups →
ICO fee, lawful basis, the new 2026 charitable-purpose soft opt-in.
Charity accounting and audit thresholds →
R&P vs accruals, IE and audit — current and 30 September 2026 year-end regimes.
Independent examination →
Finding an examiner, what they need, the SORP 2026 changes.
Gift Aid for community groups →
Mechanics, donor-benefit rules, the £8,000 GASDS scheme.
GASDS calculator — small-donations top-up →
Free standard-method calculator with matching, penalty, community-building and connected-organisation checks.
Compliance hub →
All compliance guides on one page.