The Charity Commission guidance has been updated:
Coronavirus continues to have a major impact on charity events and trustees need to consider how and if they can hold meetings.
Trustees need to check if their charity’s governing document allows them to hold meetings online or by telephone. Where it does not, an alternative may be to amend it to allow meetings to be held in this way.
We recognise that for some charities virtual meetings are not a viable solution, nor are socially distanced face-to-face meetings. In such instances trustees may consider they have no choice but to cancel or postpone their AGMs and other critical meetings.
If you do consider such a decision is necessary, you should follow any rules in your charity’s governing document that allow for postponement, adjournment, or cancellation. If there are no such rules, but you decide that this is still the best course of action for your charity in the current circumstances, you should record the reasons for this decision to demonstrate good governance of your charity. This is particularly important if it is not possible to hold your AGM which may make it difficult for you to finalise your annual reports and accounts.
Wherever possible, we would ask you to get your annual reports to us on time. However, where the situation impacts on the completion of annual returns and accounts, charities with an imminent filing date can email us.
Please include your charity name and charity registration number when you email us: filingextension@charitycommission.gov.uk.