It’s commonplace for charities to feel uncertain about what is expected or required in their charity reserves. Assumptions that surrounded charity reserves have clouded the thinking and practice of many charities, restricting the potential for more appropriate and proportionate approaches.
In this short guide, we share key messages for charities on strategic charity reserves management: what it is, the benefits it provides, and how your charity can begin to implement it.
This work draws on our research ‘Thinking about… charity reserves‘ commissioned by the Scotland Funders’ Forum.
