These templates cover key areas such as governance, human resources, sample compliance record form, financial management, minutes, planning and risk, trustee duties and roles, offering a strong foundation for effective board practices and regulatory adherence to help you comply with the Charities Governance Code.

Whether you’re creating a new policy manual or refining existing policies, the templates and guides help save time while promoting best practices.

These free templates and guides offer a foundation that you can customise to fit the specific governance needs of your charity. You can’t (or shouldn’t) rely on sample policies and procedures alone. Use them as a starting point to develop custom policies tailored to the unique requirements of your charity.

We recommend adopting policies at a board level, while procedures are developed/signed off by the organisation’s CEO.

Adaptable for not-for-profits, these policy templates guide you in creating governance standards that align with your board’s goals, regulatory requirements and assist you in complying with the Charities Governance Code.

Check out https://www.charitiesregulator.ie/en/information-for-charities/guidance-documents

What is your Charity’s Compliance Record Form?

The document is the Charities Governance Code Compliance Record Form, which all registered charities must complete annually to demonstrate compliance with the Charities Governance Code. It provides a structured format for charities to document actions taken and evidence supporting their adherence to governance standards.  It’s not submitted to the Charity Regulator but you need to maintain it in case the Regulator asks for a copy.

Each section includes space for charities to document actions taken and evidence proving compliance.

Key Points of the Document:

1. Basic Charity Details – Name, Registration Charity Number (RCN), Annual Reporting Period, and Board Approval Date.
2. Purpose of the Form – Charities use it to record their compliance with governance standards and retain it for potential review by the Charities Regulator.
3. Guidelines for Compliance – Expectations vary based on the complexity of the charity (volunteer-only, staff-run, or complex organizations).
4. Six Governance Principles & Compliance Areas:
   • Advancing Charitable Purpose – Clarity on mission, strategic planning, resource management, and periodic review.
   • Behaving with Integrity – Establishing core values, conflict of interest policies, and board conduct codes.
   • Leading People – Defining roles, volunteer/staff management, and operational policies.
   • Exercising Control – Legal compliance, financial controls, risk management, and insurance.
   • Working Effectively – Board responsibilities, meeting procedures, decision-making, and trustee recruitment.
   • Being Accountable – Stakeholder communication, complaint procedures, financial reporting, and transparency.

The Charities Amendment Act 2024 has been enacted, introducing significant regulatory updates to the Charities Act. While most registered charities will continue their operations as usual, several key revisions require attention.

The Charities Regulator has provided an overview  (https://www.charitiesregulator.ie/media/1aioqohj/charities-amendment-act-2024.pdf) of upcoming changes, covering areas such as:

• Registration
• Charity Trustee definitions and duties
• Financial regulations
• Agreements and appointments
• Annual report
• Charity services functions

The first changes, effective January 27, 2025, include an important governance update: company secretaries will no longer automatically be charity trustees unless they also serve as company directors. If this change applies to your charity, ensure that you update the Register of Charities.

Further guidance will be issued by the Charities Regulatory Authority to support implementation over the coming months.

Compliance Calendar for Charities to help with Annual Reporting

The Charities Regulator has usefully complied a Compliance Calendar (which I am reproducing here) to help Charities comply with their obligations to complete and file an online annual report with the Charities Regulator within 10 months of their financial year-end. For the majority of charities, their year-end is 31 December which means their annual report is due on or before the 31 October.

January

Start to prepare your charity’s financial accounts for 2024. If you are using the services of a third party, such as an accountant, for example, to prepare these accounts, check what information they need and when if you are not sure.

Agree the board meeting when the accounts will be approved by the charity trustees.  The accounts will need to be ready ahead of the meeting so they can be circulated to board members to give them the opportunity to review them.

Make sure to notify whoever is preparing your accounts (especially if you are using the services of a third party) of the date the accounts need to be ready for circulation and inform them, as they may not be aware, that it’s an offence for a charity to file its annual report late to the Charities Regulator after the deadline.

April

Draft financial accounts for 2024 are ready and circulated to all trustees of the charity.

May

Draft financial accounts are reviewed at the board meeting and approved by the charity trustees. If charity trustees have questions on the accounts that need to be clarified or are seeking further details, approval of the accounts can be deferred to the next meeting so the necessary information can be obtained and shared with charity trustees.

June

Financial accounts for 2024 are approved by the board. Begin to draft the annual report on finances and activities for the Charities Regulator.

August /September

Ahead of September board meeting, circulate the draft annual report to the charity trustees for their review.

September

Charity trustees review and approve the annual report to be submitted to the Charities Regulator. The report is now ready to be submitted. However, if further discussion is required, the decision to approve can be deferred to the October board meeting.

October

The report is submitted to the Charities Regulator.

Remember that if a Charity does not file its annual report on time it could ultimately be removed from the Charities Register and prosecuted in the district courts.