Specific Duties of Trustees 
Trustees have duties under charity law. They also have many specific duties under the general law, for example, as follows. (See also the Guidance Note - Charity trustees’ duties, responsibilities and liabilities.)
A trustee must:
- under company law where the charity is set up as a charitable company;
- to deal with risk management (e.g. financial management, investment risk, data loss, asset loss/damage, reputation damage, money laundering, fraud risk, disaster recovery, insurance);
- to account for tax and VAT;
- comply with legal and regulatory requirements in relation to fundraising (including gambling, appeals for funds, collections);
- responsibilities in relation to employment of staff;
- compliance with data protection laws;
- relating to buying and selling of goods or services, whether through retail shops or online, including compliance with consumer law;
- placing, complying with and administering contracts;
- relating to borrowing/financing, making/receiving grants;
- relating to health & safety, safeguarding (children or vulnerable adults);
- use, maintenance and insurance of vehicles;
- common law duties to take care not to cause damage, loss, or injury to people or property;
- managing intellectual property;
- acquiring/disposing of freehold/leasehold property; and
- planning law, conservation, environmental protection.