Resource library · free toolkits, templates and guides

The practical library for people who build nonprofits

211 really practical toolkits, templates and guides for nonprofit and NGO leaders, and the consultants and funders who support them. A mix of the classics and newer methods.

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211 resources · 15 topics · 137 publishers · 197 free to use

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  • Search: cc35
  • 15.2C192

    Trustees, trading and tax: how charities may lawfully trade (CC35)

    Regulator guidance for charity trustees on selling goods and services. It explains when a charity can trade directly and when it should set up a separate trading subsidiary. It also covers the basic rules on using trading income for charitable purposes and how corporation tax applies to trading profits. Trustees and advisers use it when planning earned income or a charity shop.

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