Guide to churches making payments overseas

UK churches often work in partnership with overseas churches and other organisations to increase their 'reach' in sharing the Gospel and improving social justice. With many countries not sharing the UK's well-developed regulatory regime, developing partnerships in such a way as to meet the demands of UK regulators can be challenging. This paper provides a guide to help churches meet that challenge.

Topics covered:

• The nature and purpose of overseas grants;
• How well do you know who you are dealing with?
• What makes a grant more risky?
• Does the payment constitute charitable expenditure?
• What is HMRCs advice to churches and other charities making grants overseas?
• 'Don't you trust me?' Working with mission partners in less developed regulatory regimes;
• Case studies - applying the principles.