Charity News: Fundraising disclosures

Fundraising disclosures

It is a legal requirement for charities in England and Wales with gross income of over £1 million to include disclosure of their fundraising activity as part of their trustees’ report. Charities based elsewhere in the UK may like to include equivalent disclosure on a voluntary basis to provide transparency over their fundraising activities.

A recent review undertaken by the Fundraising Regulator has found that only 21% of charities were fully compliant with these requirements. Although over 80% of annual reports reviewed contained a statement on the charity’s fundraising approach there were much lower rates of compliance on the need to include a statement of third-party monitoring and on protecting vulnerable people.

To help improve rates of compliance the Fundraising Regulator has updated its guidance on the disclosure requirements, and has also set out the following four overarching points to consider when drafting the annual report:

  1. Know the requirements
  2. Explain how your fundraising is fair
  3. Include clear and relevant detail
  4. Use your charity’s unique voice.


Our full Charity Newsletter can be found here.

For more information on our charity services please visit our website or contact Frank Harling on 01932 830664 or

About the author

Frank manages a portfolio of both audit and non-audit clients in a range of different sectors and industries, as well as assisting with the running of the corporate services department. He has extensive experience of providing Audit, Accounts preparation, Corporation Tax, VAT, CIS and Payroll. Frank also holds a solid experience with regards accounting and audit in a number of specialist areas, including charities, solicitors and pension schemes.

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