Charity Commission issues Coronavirus guidance for sector

The Charity Commission has now published its Coronavirus guidance for charities, addressing particular queries it has been frequently receiving since the onset of the pandemic.

It highlights the government grants available to all businesses, including charities, to pay wages to employees during the outbreak, and the need to maintain safeguarding of beneficiaries, volunteers and staff.

It also advises that where necessity drives a charity:

  • to postpone or cancel AGMs or other critical meetings, or
  • to use video, teleconferencing and the internet in place of face-to-face meetings, in the absence of a provision in the charity’s governing document permitting virtual meetings

the charity should record this decision and the reason that it has been made, to demonstrate good governance.

In addition, it gives advice on financial issues, such as the use of reserves during the outbreak. In relation to reserves, it concludes that these “can be spent to help cope with unexpected events like those unfolding at present”. 

It also suggests that trustees should look at their charity’s assets or funds and, provided they are not only for a particular and defined purpose, and can be spent at the trustees’ discretion, trustees may decide to “re-prioritise” those assets or funds.

Finally, it links to the most recent guidance for charities from the Charity SORP about what and how to report in their accounts.

For more on charities and guidance relating to the Coronavirus to date, see our article, and visit our Coronavirus hub.

Our content explained

Every piece of content we create is correct on the date it’s published but please don’t rely on it as legal advice. If you’d like to speak to us about your own legal requirements, please contact one of our expert lawyers.


Mills & Reeve Sites navigation
A tabbed collection of Mills & Reeve sites.
My Mills & Reeve navigation
Subscribe to, or manage your My Mills & Reeve account.
My M&R


Register for My M&R to stay up-to-date with legal news and events, create brochures and bookmark pages.

Existing clients

Log in to your client extranet for free matter information, know-how and documents.


Mills & Reeve system for employees.