We produce regular in depth bulletins and updates for clients who subscribe to the Kubernesis Charity Advice Service and Prof Gareth Morgan is also frequently requested to contribute articles to external publications.

This page includes some recent articles which we are pleased to make available to others.

Leaving the EU: One year to go – Action for Charities Kubernesis Bulletin 2018-02(PDF 4 pages). From 29 March 2018 it is exactly 12 months until the UK formally leaves the EU.  We believe there are massive issues for charities in terms of the impact on society and hence on beneficiaries/service users.  We suggest this needs to be on the agenda for every trustees meeting and offer 10 key questions to help discussions.

Conversion of charitable companies and CICs to CIOs Kubernesis Bulletin 2017-03 (PDF 4 pages).  From 1 January 2018 it is possible for a charitable company in England & Wales to convert directly to become a charitable incorporated organisation (CIO) and from September 2018 it will also be possible for a community interest company (CIC) to convert directly to a CIO.  This Bulletin explains the processes – including the equivalent process for a Scottish charitable company to convert to a SCIO – and how Kubernesis can help.

Leaving the EU: What it means for charities Kubernesis Bulletin 2016-06.   (PDF 4 pages). This Bulletin includes some reflections on the next steps following the outcome of the EU Referendum on 23 June 2016, clarifying the formal stages ahead and some of the specific implications for charities across the UK.  Please note that it was written to be issued less than a week after the referendum: as time goes on the issues and circumstances may change.

The Charities (Protection & Social Investment Act 2016 Kubernesis Bulletin 2016-02 (PDF 3 pages).

A No Nonsense Guide to the New 2015 Charities SORPs Kubernesis Bulletin 2015-06 (PDF 5 pages).

The End of Charity?  In December 2015 Gareth Morgan was invited to give a valedictory lecture at Sheffield Hallam University before stepping down as Professor of Charity Studies. He raised eight fundamental issues which, he argued, could lead to the end of charitable status as we know it in England and Wales if not addressed. We are grateful to the University for allowing the booklet of the lecture to be reproduced here. (PDF 1.3Mb 28 pages)

Proposed withdrawal of FRSSE and FRSSE SORP and SORP Update Bulletin Consultation Response. Professor Gareth Morgan responded in September 2015 to the SORP Committee Consultation on the proposed withdrawal (from Jan 2016) of the FRSSE and the FRSSE SORP and the associated Update Bulletin which would extend the FRS102 SORP to smaller charities.  In his he expressed major concerns regarding the impact on smaller charities subject to the SORPs.  (He draws both on his academic work and his work with Kubernesis clients.)

SORP 2015 Now in Force! Kubernesis Bulletin2015-02 (PDF 2 pages)

Proposed Increase in Charity Audit Threshold Kubernesis Bulletin 2015-01 (PDF 1 page)

Cabinet Office’s Consultation on Increasing the Upper Limit for Independent Examination of a Charity’s Accounts to £1M Income Consultation Response Professor Gareth Morgan in his response supported the increase, but also made a strong call for removal of the confusing ‘asset test’ which can sometimes force a charity into audit even though its income is well below the normal audit threshold. (The response is drafted from the perspective of his academic work, but also draws on his extensive experience of acting as an independent examiner (IE) to various Kubernesis clients and advising others who act as IEs.) Note: This increase was implemented for charities in England and Wales for financial years ending on or after 31 March 2015, but the ‘asset test’ was not removed.

End of Year Roundup of Charity Issues – A note at the end of 2014 covering: The 2015 Charities SORPs, the Draft Protection of Charities Bill for England & Wales and some charity-specific observations on the Chancellor’s Autumn StatementKubernesis Bulletin 2014-07 (PDF 3 pages)

Professor Gareth Morgan contributed to the Parliamentary Joint Committee regarding the Draft Protection of Charities Bill. This is his written submission raising broad comments about the Bill.  For a transcript of the session on 25 November 2014 when he was called to give evidence, see the Parliament website (he was questioned alongside Prof Debra Morris of Liverpool University, and following earlier questions by the Committee to Sir Stuart Etherington of NCVO).

Converting a Charitable Trust to a CIO Kubernesis Bulletin 2014-01 (PDF 5 pages)

The Autumn Statement 2013 – Issues for Charities Kubernesis Bulletin 2013-06 (PDF 3 Pages)

SORP Consultation 2013 – In summer/autumn 2013, the Charity Commission and OSCR held a major consultation on the new standard for charity accounting due to take effect from January 2015.  The Kubernesis response to the consultation highlights many key issues for small/medium charities and draws on the opinions expressed at the seminar we held in October 2013. (PDF 9 pages)

New Charities SORP published for comment Kubernesis Bulletin 2013-03 (PDF 4 pages)

We put our faith in UK charities… but now we must sort them out – opinion article by Gareth Morgan published in the Yorkshire Post June 2013 (link to external site).

Budget 2013 Update for Charities Kubernesis Bulletin 2013-01 (PDF 3 pages)

Charitable Incorporated Organisations: The Reality Kubernesis Bulletin 2012-09 (PDF 5 pages)

Charity Regulation Update for England & Wales: Autumn 2012 Kubernesis Bulletin 2012-06 (PDF 5 pages)

Budget 2012 update for charities.  Kubernesis Bulletin 2012-03 (PDF 3 pages)  Note that the Chancellor has now abandoned the proposed limit on Gift Aid donations mentioned in this Bulletin, but other points remain relevant.

Charities Act 2011 – what it means in practice. Kubernesis Bulletin 2012-01 (PDF 2 pages)

Scottish Charitable Incorporated Organisations (SCIOs) – Implementation confirmed from 1 April 2011. Read Gareth Morgan’s briefing note here (PDF 3 pages 101Kb).

The 2010 Spending Review – What does it mean for charities? Read Gareth Morgan’s article here (PDF 6 pages 135Kb).

Cross-Border Charities – read Gareth Morgan’s article in Charity Finance magazine (April 2007) on the issues for charities registered both with the Charity Commission for England and Wales and with OSCR in Scotland (PDF 1 page).

Professor Gareth G Morgan has also published much more on charity issues in his former work in the Centre for Voluntary Sector Research at Sheffield Hallam University – see www.shu.ac.uk/cvsr You can also follow his comments on  Twitter on charity issues and events.

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