UK charity glossary for writers and editors

Charities are not just businesses that don't mind whether they make money or not. They are their own world with specific laws, conventions, practices, goals and worries. This UK charity glossary can help you to respect those particularities, using the right words in the right contexts.

This is a glossary of terms commonly used in or relating to the charity sector in the UK. It's based on the knowledge I've built up working with some major names in the charity sector over more than ten years. These are all terms I help my clients to use accurately on a day-to-day basis.

How this UK charity glossary can help you

For charities

Sometimes, there are legal implications to using the right words (for example, you definitely need to know the difference between trustees and staff). And it's always vital to ensure those who engage with your publications – whether your clients, your funders or other stakeholders – are given an accurate picture of your charity's operations and activities.

Using the right words ensures your publications will be clear and easy to follow. This helps your supporters to trust you and support your work.

For writers and editors

Over ten-plus years of editing text by and about charities, I've seen how varied and precise the sector's terminology often needs to be. Sometimes when working with charity materials, you may not realize that something is a technical term that cannot be changed (for example, public benefit has a specific meaning). Even seemingly simple words like must and should can be minefields.

Whether you're writing or editing content relating to charities, it's vital to understand these nuances so you accurately represent individual charities and the charity sector.

UK charity glossary for writers and editors

accrual accounting

The default method of accounting, open to any charity. Receipts and payments (R&P) accounting is open only to smaller and unincorporated charities (see incorporation). In accrual accounting, transactions are recorded when the charitable activity relating to them takes place. For a technical explanation, see this guidance from the Charity Commission for England and Wales.

It's accrual accounting, not accruals accounting. However, your charity will almost certainly have accruals (amounts of money going in and out). Also, it's the accrual basis not an accrual basis.

activities

A charity's activities are everything it does to fulfil its charitable objects. Examples include programmes of support, fundraising campaigns and events.

When many different people are writing about a charity's activities, it's easy for terminology to drift. Consider creating a list of the approved terminology (exact spellings, spacing and capitalization) for all your activities.

annual accounts

Part of the annual return that many charities must make to their regulator.

beneficiaries

Charities use various terms for the people, animals and entities they support. Beneficiaries was historically used and is still common, although some charities avoid it in favour of less hierarchical terms. Alternatives include clients, service users and users.

If you work for a charity, encourage your colleagues to think about which term would be most appropriate for whoever or whatever you support, and then be consistent in the term you use. If you're writing about a charity, check whether the charity prefers a specific term.

board

The body made up of a charity's trustees.

Whether you use the board or the Board is entirely a style choice. There is no need to capitalize, but you may choose to do so (e.g. to make this word easier for readers to pick out in text). Just make sure you're consistent.

business model

Although charities are not businesses, many will refer to their business model, meaning the way they generate income to spend helping their beneficiaries.

CCEW

The Charity Commission for England and Wales, one of the three UK charity regulators.

Usually appears without the when the abbreviation is used on its own – for example, the Charity Commission for England and Wales was established in 1853 but CCEW was established in 1853.

Often simply referred to as the Charity Commission. This is fine as long as the meaning will be clear in context. However, if in doubt, use the full name the first time you mention this regulator in a document.

CCNI

The Charity Commission for Northern Ireland, one of the three UK charity regulators.

Usually appears without the when the abbreviation is used on its own – for example, the Charity Commission for Northern Ireland was established in 2009 but CCNI was established in 2009.

chair

The person who heads up a charity's trustees.

It is now standard to use chair rather than chairperson (or chairman) to refer to the position in general. When you're referring to the person who holds the role, chair is still common. However, if the person prefers to be referred to as the chairman, chairwoman or chairperson, that's fine too.

charitable objects

A charity's expression of its charitable purpose(s) in the 'Objects' section of its governing document. Take care to distinguish between general objectives and the specific objects that underpin a charity.

charitable purposes

There are 13 charitable purposes, set out in the Charities Act 2011. Charities must have one or more charitable purposes. Charities set out their charitable purposes in their charitable objects. Whenever the word purpose is used in the charity context, ensure it's clear whether it means a general sense of purpose or a legal charitable purpose.

charites

These are not the charities you're looking for. Watch out for this common typo for charities (unless, of course, your charity was set up for the benefit of Greek goddesses).

(Yes, this is a Star Wars reference.)

Charities Act 2011

One of the many important acts that specify how UK charities must operate. For this and all other acts, decide whether you will put the year before or after the act name and, if after, whether you will use brackets. In other words, pick one of these formats for all the acts you mention:

• Charities Act 2011
• Charities Act (2011)
• 2011 Charities Act

Then don't deviate from your decision!

Charities SORP

See SORP.

charity

Before you describe an organization as a charity, check how it describes itself. Not all voluntary organizations are charities, and small charities may or may not be registered. Check out this article from NCVO for more information on charity status, and see this glossary's entry on the third sector.

You may wonder whether you should capitalize the word charity when referring to a specific charity (e.g. the Charity supports veterans vs the charity supports veterans). There is no need to, but it's fine if you want to. Just ensure the context makes clear which charity you mean (even if it's your own). And, once you've made a decision, be consistent!

charity coordinator

The person (a paid member of staff) who runs a charity on a day-to-day basis. This term is usually only used in smaller charities. The role is equivalent to a chief executive in a larger charity. A charity coordinator may be the only member of staff in their charity, in which case they may do everything from book-keeping to grant-writing to event planning.

If in doubt about which term is appropriate for a specific charity, check what the top-level staff member is called and use the title consistently.

charity sector

See third sector.

charity shop

A shop where a charity sells goods (often donated) to raise money to spend on its activities. Known as thrift stores, goodwill stores, opportunity shops and second-hand stores (among others) in other countries.

See also trading company.

chief executive, chief executive officer or CEO

The person (a paid member of staff) who heads up the executive. In smaller charities, this person might be called something like charity coordinator.

clients

See beneficiaries.

committee

Committees can be made up of trustees, staff, independent experts, beneficiaries and anyone else, depending on the committee's function.

A charity may also have sub-committees (or subcommittees). Either spelling (with or without the hyphen) is fine – just be consistent.

deficit

What businesses call a loss. Usually loss is not an appropriate term to use in the charity sector. You should generally use deficit when talking about a charity's outgoing money exceeding its incoming money. However, if a charity owns a trading company (for example), it might be said to have made a loss.

See also surplus.

delegation

An important concept in charity governance. The trustees are ultimately always responsible for everything their charity does. However, they will usually delegate specific areas of responsibility to the executive.

England and Wales

In the UK, charities are registered in one or more of the following jurisdictions:

• England and Wales (combined)
• Scotland
• Northern Ireland

Therefore, it is usually not appropriate to change England and Wales, Scotland and Northern Ireland to England, Wales, Scotland and Northern Ireland in the context of charity registration.

See also regulator.

executive

The highest level of a charity's staff, responsible for 'executing' the directions of the trustees.

fund

Usually a pot of money set aside by a charity for a specific purpose. Sometimes a fund will have legal restrictions on how it can be used. The word funds may also be used to refer to a charity's money in general. If in doubt, check whether a specific pot of money is meant.

Generally Accepted Accounting Practice

Rules for accounting. In the UK, it's Practice, not Principles. You might also see the term abbreviated as UK GAAP.

Gift Aid

A scheme where UK taxpayers can allow charities to reclaim tax on donations. You can just refer to it as Gift Aid, as in the charity reclaimed tax under Gift Aid. However, if you prefer to include the word scheme (or similar), make sure to use the Gift Aid scheme, not the Gift Aid Scheme or the gift aid scheme.

governance

A broad concept encompassing the chains of authority around how a charity is governed. The trustees are ultimately responsible for governance, but they may delegate to other people, such as staff and volunteers.

governing document

The document that sets out how a charity is run. It is a single legal document, so the term is always singular (never governing documents).

guidance

Guidance is just that – guidance. It is published by the regulators and is not law.

impact

The term generally used to refer to the outcomes of a charity's activities. Whereas a company will seek to maximize its profit, a charity will generally seek to maximize its impact. This may involve achieving a surplus, but not always.

incorporation

The process by which a charity can become a separate legal entity from its trustees, just like a limited company is a separate legal entity from its directors.

Ireland and Northern Ireland

Ireland and Northern Ireland are separate countries in their own right, and Northern Ireland is one of the four countries of the UK. Take care to distinguish the countries clearly whenever you're talking about charity jurisdictions.

jurisdiction

A geographical area covered by specific laws. The UK has three jurisdictions (England and Wales, Scotland and Northern Ireland), each covered by a different regulator.

law

Be sure to distinguish between laws (which must be followed) and guidance (which is issued by the regulators and, technically speaking, is only advisory).

leadership

Take care to clarify whether you mean the trustees, the executive or both. The trustees are the true leaders of a charity, but the executive often take the lead according to how trustees delegate tasks to them.

legacy fundraising

A legacy fundraising campaign is a campaign to generate income from donations in wills, not a fundraising campaign that was begun in the past. The term is generally not hyphenated.

loss

In reference to money, this is not a term that is usually used in the charity sector. See deficit.

management

Another word for the executive, possibly also including the lower ranks of the staff (i.e. those below the executive). It may also be used to refer to the operations (as opposed to the governance) of a charity.

must

See should.

non-profit

All charities are non-profits, but not all non-profits are charities. To add to the confusion, a charity may be registered or not. If in doubt, check a charity's status.

See also third sector.

objects

See charitable objects.

operations

How a charity is run from day to day. In smaller charities without staff (or with few staff), the trustees may have operational responsibilities. In larger charities, the trustees will generally delegate the operations to the staff.

OSCR

The Office of the Scottish Charity Regulator, one of the three UK charity regulators.

Usually appears without the when the abbreviation is used on its own – for example, the Office of the Scottish Charity Regulator was established in 2003 but OSCR was established in 2003.

participant

If you conduct focus group discussions or similar, the people who take part are participants (not respondents).

See also respondent and take a look at my resource on editing text from interviews and surveys.

profit

Not a term that is generally used in the charity sector. See surplus.

public benefit

The Charities Act 2011 lays down the public benefit requirement, which is the fundamental principle that an organization must deliver a public benefit to be classed as a charity. This publication from the Charity Commission for England and Wales provides more information.

purposes

See charitable purposes.

receipts and payments (R&P) accounting

A method of accounting open to smaller and unincorporated charities (see incorporation). Larger charities must use accrual accounting. Essentially, R&P accounting is 'cash in, cash out' – transactions are recorded when they happen. For a technical explanation, see this guidance from the Charity Commission for England and Wales.

It is usually abbreviated as R&P, not R and P, Rs & Ps, R&Ps or anything else.

registered

See charity.

regulator

Three bodies that oversee UK charities' operations and ensure they comply with relevant laws. UK charities may be registered with one or more regulator, depending on where they carry out their activities. Each regulator is associated with a geographical jurisdiction.

When the three UK charity regulators are listed, they generally appear in accordance with the sizes of the populations they serve: the Charity Commission for England and Wales, the Office of the Scottish Charity Regulator and the Charity Commission for Northern Ireland.

See also England and Wales.

reserved to the board

As it sounds: matters reserved to the board are matters that cannot be delegated to the staff. Note that it's usually reserved to, not reserved for. This isn't a restaurant booking.

respondent

If you carry out a survey, the people who respond are respondents (not participants).

See also participant and take a look at my resource on editing text from interviews and surveys.

return on investment

This concept (commonly abbreviated to ROI) may have originated in business but it is essential to how charities calculate the value they generate with the money they spend. See Investopedia for a technical explanation.

You can express ROI in various ways, such as a percentage (180% ROI), values (£1.80 raised for every £1 spent) or a ratio (1:1.8). Be consistent and ensure the presentation you pick is suitable for your intended readers.

SCIO

A Scottish charitable incorporated organization (a type of charity). It's a SCIO not an SCIO, as the abbreviation is usually pronounced as a word (skee-oh).

service users

See beneficiaries.

should

Just as in any other sector, there are some things that charities should do (often stemming from guidance) and some things they must do (usually stemming from law). When writing about charities, it is important to ensure must and should are properly used.

SoFA

I'm sure every possible joke about charity personnel hiding cash down the back of the sofa has now been made, so I'll refrain here. The SoFA is the Statement of Financial Activities, which is a standard financial return that many charities must submit.

Some publications lowercase the 'o' and some don't. Either is fine – just be consistent.

See also SORP.

SORP

A SORP is a statement of recommended practice. The Charities SORP provides guidance to charities on how to prepare their accounts, including how to fill out the SoFA.

There are various different SORPs, so in technical contexts (e.g. where you're discussing accounting practices) it's often best to refer specifically to the Charities SORP. When you're referring to a specific SORP in full, it is usually capitalised – i.e. the Charities Statement of Recommended Practice.

The 'O' in SORP is conventionally always capitalized.

staff

Charities typically have three types of personnel: trustees, staff and volunteers. Staff are paid, unlike the other two categories. The upper levels of staff are often called the executive. The highest ranked member of staff (the chief executive) reports to the trustees.

surplus

What businesses call profit. Usually profit is not an appropriate term to use in the charity sector (because charities don't operate for financial gain). You should generally use surplus when talking about a charity's incoming money exceeding its outgoing money. However, if a charity owns a trading company (for example), it might be said to have made a profit.

See also deficit.

team

It's great to use phrases such as the team to convey a sense of everyone at a charity working together. However, in some contexts this can be confusing (for similar reasons to those explained under leadership). Take care, where appropriate, to clarify whether you mean the staff, the trustees or both (or indeed a specific team or committee within either).

third sector

The wide range of organizations that are neither private sector (operating primarily for profit) nor public sector (within the purview of the government). In addition to charities, the third sector includes social enterprises, voluntary organizations, cooperatives and others.

The term voluntary sector is sometimes used to mean the same thing as third sector, but many people who work in the third sector are not volunteers (e.g. charity staff). Another commonly used term is charity sector, which would technically exclude all third sector organizations that are not charities.

There is also the term non-profit sector. This could technically be deemed to include public sector organizations, but it is generally used to mean the same thing as third sector.

If you're writing about a range of organizations, it may be necessary to think carefully about the most appropriate term to use.

trading company

A company that a charity sets up to trade (buy and sell things, e.g. via charity shops) to generate income.

trustees

Charities typically have three types of personnel: trustees, staff and volunteers. The trustees have overall legal responsibility for the charity and make all key decisions about how it is run, but they are not paid. The trustees are led by the chair and together make up the board.

Take care about how you use the when referring to trustees:

• Probably incorrect: At the latest board meeting, trustees debated whether to apply for a new grant.
• Probably correct: At the latest board meeting, the trustees debated whether to apply for a new grant.

In this example, it's very likely the writer means the trustees of a specific charity – not just any old group of trustees.

Here's how to decide whether you need the (or another word, such as our):

• When you mean a specific set of trustees as a whole, use the trustees or our trustees. For example: The trustees commend the fundraising team on exceeding this year's targets.
• When you mean a subset of a specific set of trustees, it is usually clearest to say something like some of the trustees (or name the specific sub-committee if appropriate). For example: Half of the trustees were absent from May's board meeting.
• When you mean trustees in general (as a role in any charity), then you can drop the the and just use trustees. For example: Trustees should regularly review the risks their charity faces.

You'll see the third kind of usage all the time in the regulators' guidance, but that doesn't necessarily mean you should copy it. The regulators are almost always talking about trustees in general (i.e. all trustees in the UK). If you're referring to your own trustees or the trustees of a specific charity, you need our or the.

Also note: if you have one trustee (rare), it's the trustee's time. If you have more than one, it's the trustees' time.

trustees’ annual report and accounts

The annual return that charities prepare to summarize their financial position and activities. It's always trustees' annual report and accounts, never trustee's annual report and accounts or trustees annual report and accounts.

users

See beneficiaries.

VAT

It is a myth that charities in the UK don't have to pay VAT. Often they do, but the rules are many and complex. Always check the context before writing about VAT in relation to charities.

voluntary sector

See third sector.

volunteers

Charities typically have three types of personnel: trustees, staff and volunteers. The trustees are technically volunteers as they are not paid, but usually volunteers refers to people who carry out the charity's activities on a day-to-day basis without being paid.

who

A charity is an object, not a person. In all but the most informal contexts, consider using a charity that or a charity which rather than a charity who. Similarly, usually you don't help a charity understand something, you help a charity's personnel understand something.

Note: the distinction between that and which is a whole other topic outside the scope of this glossary, but this article from Mignon Fogarty (Grammar Girl) is enlightening (or get in touch to discuss how I can help you disentangle your whiches and thats!).

will

Many charities raise money through legacy fundraising, which means the word will will be a regular occurrence in their copy. Some choose to capitalize this word to distinguish it from the regular sense (as in we will approach the local authority for funding). Another reason is to avoid awkwardness of the kind I've deliberately included in the first sentence of this definition (will will). The word is also commonly capitalized in legal contexts.

But a will is just a thing like an armchair or a plant pot. You don't have to capitalize it, but be consistent if you do.