A key duty of a charity trustee is to avoid conflicts of interests and to make decisions in the best interests of fulfilling the charitable purposes. Conflicts of interests and loyalty, however, are natural. It is therefore important that trustees can identify, avoid and manage them in an appropriate manner.
This guidance note covers registered charities in England and Wales. Whilst principles of good governance transcend national borders, it is important to bear in mind the specific differences in charity legislation for those charities operating in Scotland, Northern Ireland, and elsewhere.
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