NHS charities: independence, guidance and governance

August 2009

Whilst much of the general guidance on trustee duties, good governance, and accounting and reporting applies equally to NHS charities as to any other charity, there are a number of issues where NHS specific guidance is necessary.

The Department of Health and Monitor have advised NHS Trusts and NHS Foundation Trusts to consider whether any associated charities are subsidiaries to be consolidated into their accounts. The Commission's view is that this highly unlikely to arise and for more information read our guidance Maintaining independence.

In managing and operating their charity trustees need to be independent, and all NHS trustees are recommended to view our guidance: NHS charities and independence, indicators and evidence

A Guide for NHS charities sets out guidance on a range of governance related issues specific to NHS charities, together with accounting and auditing information that is specific to NHS charities.

NHS charities in common with all registered charities must consider public benefit when preparing their trustee annual reports for years beginning on or after 1 April 2008. To assist NHS charities the following model examples have been prepared.

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