Policies for churches/charities – trustee expenses

The area of trustee expenses is a particular focus of the Charity Commission. Where this area is managed well, it serves to protect the reputation of the church/charity, and the individuals for whom expenses are paid. It also alleviates public concern on abuse in positions of authority. A good policy will support the trustees as they volunteer for the church/charity, and will set clear expectations for reimbursement of appropriate expenses. This template policy and its associated guidelines provide the basis of a trustee expenses policy and can be easily adapted by churches and charities to fit their own particular situation.

Topics included:

• Why is it important for churches and Christian charities to have a trustee expenses policy?
• What type of payments should NOT be paid to trustees and what constitutes a legitimate expense?
• What processes should the church/charity put in place to authorise, manage and report trustee expenses?
• What constitutes an appropriate level for the different categories of expense?
• What steps should churches and charities take in training their trustees, finance team and managers/leaders in the area of trustee expenses?

Updated July 2023