Welcome from the editor
Welcome to the latest edition of our International and Fundraising Briefing, where we share insights and updates on accounting, tax, governance, risk and regulatory matters affecting international and fundraising charities.
The operating environment for charities continues to evolve at pace. Economic uncertainty, geopolitical instability, increasing regulatory expectations, technological change and growing scrutiny from donors and regulators all present challenges for organisations across the sector. At the same time, these developments create opportunities for charities that are prepared to adapt, strengthen their governance and embrace innovation.
In this edition, we begin with an article from Nicky Whitehead, Director, who explores the importance of establishing clear governance arrangements when operating internationally through overseas subsidiaries or branch structures. Nicky outlines the key role that Memoranda of Understanding play in protecting charitable assets, maintaining accountability and ensuring overseas operations remain aligned with the parent charity’s objectives.
We then turn to Gift Aid, where Alice Palmer, Senior Manager, considers some of the often-overlooked opportunities and challenges that arise when dealing with overseas donors and international charities. Her article highlights circumstances where Gift Aid may still be available and provides practical guidance on areas that charities should consider when assessing eligibility.
The growing influence of digital technologies continues to shape the way charities operate and govern themselves. In my article, I explore how trustees can effectively balance innovation, risk and opportunity in an increasingly digital world. As artificial intelligence and other technologies become embedded within organisational processes, boards must ensure that governance frameworks evolve accordingly and that digital considerations become an integral part of strategic decision-making.
Resilience has become a critical priority for organisations operating in today’s complex risk landscape. Rakesh Vaitha, Director, Risk Assurance & Advisory Services, examines the importance of business resilience and third-party risk management, offering practical guidance on how charities can strengthen oversight of partners, suppliers and service providers.
Steve Harper, Partner and Head of Social Purpose, provides an overview of the forthcoming Charities SORP 2026. With changes to income recognition, lease accounting, reporting tiers and trustees’ reporting requirements on the horizon, Steve outlines the practical steps charities should be taking now to prepare for a smooth transition.
Finally, Nick Bustin, Director and Head of Employment Tax, considers immigration compliance and National Minimum Wage requirements. His article highlights common risk areas, the potential consequences of non-compliance and the practical measures organisations can take to strengthen their controls and governance arrangements.
I hope you find this edition informative and useful. If any of the topics raise questions for your organisation, please do get in touch with the article authors, me, or your usual contact. We would be delighted to discuss how these developments may affect your charity and look forward to sharing further insights with you in our next edition.
