- Related Guides of Charitable Fund-raising Activities

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Related Guides of Charitable Fund-raising Activities

	Good Practice Guide on Charitable Fund-raising
	The Social Welfare Department (SWD), the Home Affairs Department and the Food and Environmental Hygiene Department have jointly issued the “Good Practice Guide on Charitable Fund-raising" (Good Practice Guide) to replace the “Reference Guide on Best Practices for Charitable Fund-raising Activities” previously published by the SWD for voluntary adoption by the charitable organisations and reference of the public.
	The Good Practice Guide is developed based on the observations and recommendations in Chapter 2 of the Director of Audit’s Report No. 68, and the report of the Public Accounts Committee of the Legislative Council. The Good Practice Guide covers areas on donors' rights, fund-raising practices and financial accountability issues. The public may make use of the Good Practice Guide to measure against the practice of a charity in fund-raising.
	Charitable organisations and the public may download the Good Practice Guide here.

	Guidance Note on Internal Financial Controls for Charitable Fund-raising Activities
	The SWD has prepared a “Guidance Note on Internal Financial Controls for Charitable Fund-raising Activities” for charitable organisations’ reference. The Guidance Note can be downloaded here.

	Management of Charities and Fund-raising Activities
	The Independent Commission Against Corruption (ICAC) has launched the Best Practice Checklist – "Management of Charities and Fund-raising Activities" for reference by charitable organisations. Organisations may visit ICAC Homepage to browse or download the document.

Guidelines on Preparing the Income and Expenditure Account and Corresponding Internal Control Measures of the Public Subscription Permit (Solicitation of Signed Authorisation Forms)

The SWD has prepared a set of guidelines – “Guidelines on Preparing the Income and Expenditure Account and Corresponding Internal Control Measures of the Public Subscription Permit (Solicitation of Signed Authorisation Forms)” (Guidelines) which stipulates the related accounting and financial control requirements for monitoring the Permittee of a Public Subscription Permit for Solicitation of Signed Authorisation Forms (SSAF) in its preparation of the income and expenditure account and management of its internal control measures in respect of SSAF. The Guidelines can be downloaded here.