Part 8

Charity accounts, reports and returns
CHAPTER 4

Annual reports and returns and public access to accounts etc.

Annual reports etc.

Annual reports: fund-raising standards information
162A
1
If section 144(2) applies to a financial year of a charity, the annual report in respect of that year must include a statement of each of the following for that year—
a
the approach taken by the charity to activities by the charity or by any person on behalf of the charity for the purpose of fund-raising, and in particular whether a professional fund-raiser or commercial participator carried on any of those activities;
b
whether the charity or any person acting on behalf of the charity was subject to an undertaking to be bound by any voluntary scheme for regulating fund-raising, or any voluntary standard of fund-raising, in respect of activities on behalf of the charity, and, if so, what scheme or standard;
c
any failure to comply with a scheme or standard mentioned under paragraph (b);
d
whether the charity monitored activities carried on by any person on behalf of the charity for the purpose of fund-raising, and, if so, how it did so;
e
the number of complaints received by the charity or a person acting on its behalf about activities by the charity or by a person on behalf of the charity for the purpose of fund-raising;
f
what the charity has done to protect vulnerable people and other members of the public from behaviour within subsection (2) in the course of, or in connection with, such activities.
2
The behaviour within this subsection is—
a
unreasonable intrusion on a person's privacy;
b
unreasonably persistent approaches for the purpose of soliciting or otherwise procuring money or other property on behalf of the charity;
c
placing undue pressure on a person to give money or other property.
3
In this section—
a
“commercial participator” and “professional fund-raiser” have the meaning given by section 58 of the Charities Act 1992 (control of fund-raising: interpretation));
b
“
fund-raising
” means soliciting or otherwise procuring money or other property for charitable purposes.
4
Section 58(6) and (7) of the Charities Act 1992 (references to soliciting money
etc
) apply for the purposes of this section as they apply for the purposes of Part 2 of that Act.
Pt. 8 applied (with modifications) (2.1.2013) by The Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations 2012 (S.I. 2012/3013), regs. 1, 41
S. 162A inserted (1.11.2016) by Charities (Protection and Social Investment) Act 2016 (c. 4), ss. 13(4), 17(4); S.I. 2016/815, reg. 4(c) (with reg. 5)