How Charities Work
Reading a Set of Charity Accounts Without an Accounting Degree
Published charity accounts follow a predictable structure in most countries. Four things in them answer almost every question a…
How Charities Work
Overheads, accounts, ratings and reading an annual report honestly.
21 articles · updated August 11, 2026 · page 1 of 2
How Charities Work
The Overhead Ratio Is a Bad Measure, and Here Is What to Read Instead
The proportion of a charity's spending that goes on administration is the most cited and least informative figure in the sector. Better indicators exist and are public.
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How Charities Work
Why a Charity Sitting on Money Is Not Necessarily Hoarding
Reserves attract criticism whenever they are visible and save organisations whenever they are needed. The judgement is about the…
How Charities Work
What a Charity Regulator Actually Regulates
Regulators register organisations, enforce reporting and investigate serious concerns. They do not assess whether the work is any…
How Charities Work
Trustees, Staff and Who Is Actually in Charge
Charities separate governance from management, and the boundary is where a large share of organisational trouble originates.
How Charities Work
Why a Fully Funded Charity Can Still Run Out of Money
Income and cash are different things, and the gap between them closes several organisations a year that were solvent on paper.
How Charities Work
Why Charity Rating Sites Disagree With Each Other
Two evaluators can look at the same organisation and reach opposite conclusions. The disagreement is usually about what they…
How Charities Work
The Grant Cycle and Why Small Charities Live in Twelve-Month Chunks
Most grant funding runs for a year at a time, which shapes hiring, planning and what organisations are able to attempt at all.
How Charities Work
Charity Mergers Happen Less Often Than They Probably Should
Dozens of organisations frequently pursue the same purpose in the same place. Combining them is rational, rare, and blocked by…
How Charities Work
What Non-Profit Does and Does Not Mean
The term describes what happens to surplus, not whether an organisation makes one, pays well, or pursues anything charitable.
How Charities Work
Fundraising Costs Money, and the Sector Is Bad at Saying So
Raising a given sum has a price, and pretending otherwise has shaped donor expectations in a way that damages the organisations…
How Charities Work
Impact Reporting: Outputs, Outcomes and the Gap Between Them
Most published impact figures count activity rather than change. Telling the two apart is the most useful thing a reader of charity…