Guides on 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) for the reference of charitable organisations and the public.
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.

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.

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.

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

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

Charitable organisations and the public can download the relevant information at -