Reimbursement of Trustees' expenses
Charities Act 2006 now in force
Booklet CC11, available on the Charity Commission website, gives guidance on the implications of the changes. It covers the definition of allowable expenses, the conditions to be met when paying trustees,and the issues that need to be addressed by the board of trustees.
Charities should be careful to comply with their own trust deed or constitution, as this may override the requirements of CC11, if the constitution of ther charity is more restrictive. Failure to comply with the constituion may be a breach of trust, and can have serious implications.