Updated fundraising guidance for Charity Trustees

Understanding the Charity Commission updates to its fundraising guidance for Trustees

The Charity Commission has this month (3 February 2026) updated their ‘Charity fundraising – a guide to trustee duties’ resource.

The guidance covers in detail the responsibilities of trustees to comply with the law and follow the fundraising code.

The guidance highlights the Code of Fundraising Practice and the standards that charities and fundraisers should follow including:

• Different types of fundraising
• Fundraisers conduct, especially when working with children
• Trustee responsibilities to their volunteers who fundraise

It also encourages trustees to take reasonable steps by reading additional guidelines or getting professional advice to find out what laws apply to the type of fundraising they are doing and how it must be reported in the trustees’ annual report.

Why Charities need a written fundraising plan

Trustees should plan their fundraising so as not to unintentionally create a ‘restricted fund’ and they should understand how much can be spent on fundraising activities.

Charities are encouraged to write a plan and to think about what impact they want to achieve, how much is needed to deliver the impact, taking into account the charity’s other sources of income, the resources it has to fundraise and the risks.

The written fundraising plan should include the methods that will and won’t be used, the values that will influence the approach and fundraisers’ conduct, how much will be spent, how it will be monitored and other resources. Some charities will need to explain their fundraising approach in their trustees’ annual report.

Whilst there is no set amount that a charity should spend on its fundraising activities and there is a decision-making guide which can be used to help them to make decisions in the charity’s best interest.

Identifying and managing fundraising risks

There is an emphasis on identifying, reviewing and managing charity fundraising risks. This includes:

• Not having the skills within the charity to run effective or compliant fundraising campaigns
• Investing in a campaign which is not as successful as expected
• Working with vulnerable groups and children
• The use of emotive campaigns
• Spending funds on purposes for which they were not raised
• Fundraising fraud
• Handling donors’ personal data

Legal compliance and reporting requirements for Charity fundraising

Another aspect which trustees need to consider is where fundraising can significantly exceed expectations and issues such as how they will handle and keep a large amount of money safe, the impact this may have on the charity’s financial reporting and governance systems and whether these rules will now change.

Also covered in detail within the guidance is the use of solicitation statements, producing fundraising material and working with professional fundraisers or commercial participators and the need for due diligence. All agreements in relation to these activities should be monitored and checked so that laws and standards are being met and that they remain in the charity’s best interests.

Rules for Trustee or Connected Person Involvement in fundraising

Where trustees or connected people are fundraising, they must not charge for their services unless they comply with the rules around being paid and managing conflicts of interest. Where trustees or connected people are being paid for fundraising then they may be required to make a solicitation statement.

Where fundraising is carried out by a charity’s subsidiary, oversight is still needed to ensure trustees are acting in the best interests of the charity.

Trustees have a legal duty and protect funds and assets raised. The charity commission has policies which covers issues such as:

• Cash donations
• Claiming Gift Aid
• Tainted charity donations
• Donations of crypto assets

Trustees must be alert to issues of fundraising fraud including theft, fraudulent use of the charity’s name or materials and phishing emails. They also need to encourage staff and volunteers to look out for suspicious donations such as large, unexpected donations or those with unusual conditions attached. These should be reported immediately to the right people within the charity and possibly the Police and Charity Commission. There are rules on returning or refusing a donation which must be followed.

There is also guidance on practical issues such as keeping donor and appeal information secure, being open and accountable about fundraising activities and also dealing with complaints about these activities.

Detailed information about the guidance and where further information is available can be found here. If you’d like to discuss your circumstances in more detail, please contact us today and speak to a member of our charities and not for profit team.