There is a need for an independent support infrastructure for charities and social enterprises.
The community and voluntary sector requires an infrastructure-of-support to provide training, advice, information, mentoring and support-services that address needs in the areas of:
Ireland's charities and community and voluntary organisations require the same supports that are available to profit-making business if they are to thrive.
Income needs to be spent in a particular year unless it has already been agreed with the Revenue Commissioners as to why it will not be spent in that particular year.
What are Charity Reserves?
For the purposes of this document reserves can be understood as income that becomes available to the charity and is to be expended at the discretion of the Board