Spending NHS charitable funds

Debbie Paterson

30 April 2020


During the Covid-19 pandemic NHS charities are being offered unprecedented levels of donations and gifts. This show of support from the nation is greatly appreciated. However, all charitable expenditure must be for a charitable purpose for the public benefit. This briefing sets out what this means in practice and includes a checklist of issues to consider when spending charitable funds.

The briefing sets out the legislative background for each of the four nations as well as the guidance from each regulator. It sets out the issues that NHS charities should consider when making payments and highlights guidance from the Charity Commission in England and Wales on how charities can work with public service providers. It concludes with some examples of how the public’s generous donations to the NHS might be appropriately spent. 
Spending NHS charitable funds

April 2020 (PDF 313KB)

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