C – D

Campaigning A wide range of activities, aimed at

  • raising public awareness and education on a particular issue;
  • influencing and changing public attitudes; and
  • political activities which are intended to influence Government policy or legislation, and which may involve contact with political parties.

Much campaigning work involves acting as an advocate for their service users or beneficiaries. It may, or may not, involve political campaigning.

Capacity Building Activities aimed at strengthening the ability of organisations to build their structures, systems, people, and skills so that they are better able to:

  • define and achieve their objectives
  • engage in consultation and planning
  • manage projects
  • take part in partnerships, social enterprise and service delivery.
Cash Flow Projection The movement of cash in and out of an organisation from day-to-day direct activity and other non-trading or indirect effects, such as capital expenditure and tax payments.
Casual Employees Employees engaged for a limited number of hours or sessions with no obligation on the member of staff to take further work or on the employer to offer it. Some important points to note are:

  • As the casual employee is employed whilst he/she is working, Income Tax and/or National Insurance should be deducted.
  • There is no ‘mutuality of obligation’ and no continuing relationship, simply a one-off contract, although it may be repeated. If the arrangement continues or is regularly repeated however, there is a risk that the employee will acquire rights to continuity of employment.
  • Organisations should set out the basis on which casual employees are employed and the anticipated duration of their employment.
Chair The trustee or other person who leads the charity/organisation meetings. In addition to chairing meetings, the chair has responsibilities to plan meetings as well as acting as the link between the board and staff and representing the organisation at appropriate events. The charity’s governing document often gives the Chair a casting vote in the event that votes are tied.
Change Management Any activities, systems or approaches that organisations put in place to make a difference to the way change impacts on the organisation.
Charitable Company means a company formed and registered under the Companies Act 2006 and its predecessors or one to which the provisions of that Act apply, and which is established for charitable purposes.
Charitable Objects
Charitable Trust An organisation set up to manage money or property, for specific charitable purposes as set out in the Trust Deed. The Trustees hold the trusts assets on trust for the beneficiaries, who are the people or purposes that can benefit from the assets of the organisation.
Charity A Charity is an organisation that is established for exclusively charitable purposes in accordance with the law of Scotland
Charity Accounting See SORP
Charity Reserves Income that becomes available to the charity and is to be expended at the trustees’ discretion in furtherance of any of the charity’s objectives (‘general purpose’ income), but which is not yet spent, committed or designated.
Charity reserves excludes the following:

  • Permanent endowment;
  • Expendable endowment;
  • Restricted funds;
  • Designated funds; and
  • Income funds that could only be realised by disposing of fixed assets held for charity use.
Citizens’ Jury Citizens’ Juries are small representative groups of citizens (usually around 12 people), brought together to consider a particular issue. Citizens’ Juries receive evidence from, and question, expert witnesses. The process may last for a number of days, at the end of which a report is prepared setting out the views of thejury, including any differences of opinion. Juries’ views are intended to inform  decision-making.
Citizens’ Panel Citizens’ Panels are ongoing panels that function as a ‘sounding board’.  Panels are polled on specific service or policy issues, or on wider strategy. Panels are made up of a statistically representative sample of citizens, usually between 1,000 – 1,500 people, whose views are sought several times a year.
Code of Conduct A set of written and agreed procedures and rules which govern how the trustees of a Board, or Management Committee, conduct themselves.
Committee A group of people who come together to form an organisation or run a project for the benefit of themselves and others.
Community The web of personal relationships, groups, networks, traditions and patterns of behaviour that exist amongst those who share physical neighbourhoods, socio-economic conditions or common understandings and interests
Community Activists People who are active on a voluntary basis in the development of their communities.
Community Business Businesses owned and controlled by the communities they serve. The primary aim is to meet the needs of local communities by providing products or services. Many will involve local people and organisations jointly setting up a business, create jobs and retain wealth locally.
Community Council Locally-based structures that have an interest in the well-being of their community. They consult the local community and make known to public bodies the views of local people on all matters affecting them. Local authorities have a duty to consult community councils on how local services are delivered and other issues affecting their neighbourhoods. Community councils are arranged according to issues in local areas.
Community Development The development of communal activity to improve quality of life through working with people on a neighbourhood or community basis that promotes self-help, mutual support and collective action.
Community Empowerment The term refers to the development of strong, active and empowered communities, in which people are able to do things for themselves, define the problems they face, and tackle them in partnership with public bodies. Community empowerment involves three essential elements: active citizenship, strengthened communities and partnership in meeting public needs. Its practical process is community engagement.
Community Engagement The process of working collaboratively with and through groups of people affiliated by geographic proximity, special interest, or similar situations to address issues affecting the well being of those people
Community Groups Voluntary organisations that arise out of communities or localities or interests that are mainly controlled by their users.
Community Involvement Involving people in community activities in a variety of different ways. Community involvement often starts with agendas and programmes that originate outside the community.
Community of Interest A group of people with a characteristic, cause or need or experience in common
Community Planning Community planning is a process that encompasses many aspects. However, the essence of Community Planning is recognition that the needs of individuals and communities must be addressed collectively by a range of organisations, if they are to be addressed successfully.
Community Sector The whole range of autonomous collective activity undertaken by neighbourhoods or communities of interest, to improve collective life and conditions.  It is a spectrum that extends from informal activities, to more organised community groups
Compact A document that describes the working relationship between the Voluntary Sector and the Statutory Sector, and explains what each group can expect of the other
Company Limited By Guarantee A type of incorporation used primarily for non-profit organisations that require corporate status. A Company Limited by Guarantee does not have a share capital, but has members who are guarantors instead of shareholders. The guarantors give an undertaking to contribute a nominal amount towards the winding up of the company in the event of a shortfall upon cessation of business. It cannot distribute its profits to its members, and is therefore eligible to apply for charitable status if necessary.
Companies House The company registration body in the UK its main functions are to:

  • incorporate and dissolve limited companies;
  • examine and store company information delivered under the Companies Act and related legislation; and
  • make this information available to the public
Company Records Every company must keep official records of the company, the Company Secretary is usually responsible for this duty and ensuring that they are securely stored. The records will include:

  • registers of present and past directors and company secretaries
  • minutes of board meetings and general meetings
  • the Certificate of Incorporation recording the formation of the company
  • the Memorandum and Articles of Association
  • copies of the accounts
Company Seal An embossing press used to indicate the official signature of a company when accompanied by the signatures of two officers of the company. Since 1989 it has been possible for a company to indicate its agreement without use of the seal, by two signatures from the directors or company secretary plus a formal declaration.
Company Secretary The officer of a charitable company with duties set out in company law to ensure compliance with the charity’s governing document and other legal requirements.
Competence Having the ability or capacity to do what is required, to the standards required
Confidentiality The right of individuals, whether trustees, staff, volunteers or service users, to have information about them held in confidence by the charity. Where information is original and not publicly known, it may be considered to be confidential information. A written confidentiality policy will provide assurances about confidentiality.  See also Data Protection.
Conflicts of Interest Conflict may be actual or perceived and arises where a trustee’s personal interests, or interests which they owe to another body, and those of the organisation arise simultaneously or appear to clash.
Constitution The governing document or the rulebook of your organisation. You must comply with what it says.
Consultation Consultation is the level of participation at which people are offered some choices on what is to happen, but are not involved in developing additional options.
Contents Insurance Insurance covering the contents of a building such as furniture, equipment and cash. Charities should have a suitable insurance policy covering all possible losses. It may include cover for equipment used away from the building, for example laptop computers.
Co-operative A co-operative is an autonomous association of persons united voluntarily to meet their common economic, social, and cultural needs and aspirations through a jointly owned and democratically controlled enterprise (EC).
Co-opt A person is added to a Trustee Board or other committee at a time other than at the Annual General Meeting (AGM). This is usually done by the existing members of the Board or committee voting for the person to join them. A person co-opted onto a Board or committee only serves until the next time that elections to the Board or committee are held, i.e. the next AGM. If they are to stay on the Board, they would need to be formally elected at the AGM.
Corporate Social Responsibility A concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis
Cost-effectiveness A measure of comparison between the costs of a project or activity and its results.
Credit Union. A financial cooperative, which is owned and controlled by its members. Usually based in local areas, members make regular contributions to the credit union, which is then able to make very cheap, small-scale loans to other members – usually for ethically sound, or sustainable projects.
Creditor People or organisations to whom your organisation owes money


Data Protection A legal requirement under the Data Protection Act 1998 which came into force on 1st March 2000 which requires organisations holding personal data on members or service users to be registered with the Data Protection Commissioner and to make sure proper policies and procedures around use and storage are in place
Declaration of Interest A list of any personal interests that a person has outside the organisation. Details of these are usually kept in a register and are updated at least annually. A personal interest is usually considered to be one that affects the person individually or a person/ body he/she has a close connection with. If a person has a personal interest in any item on the agenda of a meeting he/she should declare the interest at the start of the meeting.  The person must then decide if they are going to remain in the meeting for the agenda item concerned or if they will withdraw from the meeting for the item concerned. The decision as to whether to stay is likely to depend on whether it could be thought that the personal interest in the item being considered is so great that it is likely to prejudice your judgement over the item.
Debtors People or organisations which owe your organisation money.
Demographics Population statistics, such as the age, educational attainment, household income, martial status, labour force status, and sex/gender
Depreciation Apportionment of cost of a (usually large) capital item over an agreed period, (based on life expectancy or obsolescence), eg. a piece of equipment costing £10k with a life of 5 years might be depreciated over 5 years at a cost of £2k per year.
Development Trust Development Trusts are community owned partnerships involving public, private and voluntary sectors in regeneration through economic and enterprise activities
Director A person elected by the members at the Annual General Meeting of an incorporated charity. They direct the organisation and typically make only major business decisions, policy changes and monitor the day-to-day activities of the employees.
Disciplinary Procedure This is used when an employer has concerns about an employees’ conduct or performance. Good disciplinary procedures will help you handle these matters in a fair and consistent way and avoid claims in the employment tribunal.  In October 2004, new laws were introduced requiring all employers, regardless of their size, to have a disciplinary procedure. The statutory procedure involves the following three steps:

  • a statement in writing of what it is the employee is alleged to have done;
  • a meeting to discuss the situation; and
  • the right of appeal.
Discretionary Powers Directors provide the main leadership function, however to ensure that actions can be undertaken in a timely manner, discretionary power is often given to sub-groups, staff etc. In general permissions fall into 2 broad categories:Mandatory: powers which must lie with certain individuals or groups eg. Chair responsible for board level issues, Staff Manager responsible for day to day staff management and operations

Discretionary: where the Board devolve certain levels of power to sub-groups in the interests of their work.

Discrimination Making an adverse distinction between people and groups based on prejudice and/or stereotyping
Duty of Care This is the duty of trustees to:

  • Use reasonable skill and care in their work as trustees, using their personal skills and experience as needed to ensure that the charity is well-run and efficient.
  • Consider getting external professional advice on all matters where there may be material risk to the charity, or where the trustees may be in breach of their duties.