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.
- 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
Quarterly emails for trustees, treasurers and Church and Charity Leaders. Practical tools, technical resources and expert guidance to safeguard your mission and ministry.