How to vet a charity: due diligence checklist (2026)

Written by GivingForce | Sep 22, 2026, 5:00:00 AM

To vet a charity, confirm it is on the right official register, then check its governing document, accounts, trustees and bank details, and screen it against the UK Sanctions List. Scale the depth of those checks to the size and risk of the gift, and keep monitoring after you pay.

The regulator has made this more pressing. On 3 June 2026 the Charity Commission published Making grants to charities and other organisations, which states that a charity "must carry out appropriate checks before making a grant". It is written for charity trustees, but it is now the clearest public benchmark any corporate giving programme will be measured against.

The risks behind it are growing. The Commission's Charity Sector Risk Assessment 2026, published on 18 August, recorded 211 private benefit cases in 2023-24, 291 in 2024-25 and 374 in 2025-26.

This guide sets out nine checks, a risk-tiered table showing how deep to go for each type of gift, and the official registers to use in the UK and abroad. The last section explains how GivingForce handles these checks on its own platform.

What does charity due diligence mean for a company?

For a company, it means being able to prove you knew who you were paying and what the money was for, before and after the gift.

Charity due diligence: the practical steps you take to know who you are dealing with before money leaves your business, and to confirm it arrived and was used for the agreed purpose.

The Charity Commission's compliance toolkit frames the duty in three parts: know your donor, know your beneficiaries and know your partner. For a company funding charities, "know your partner" is the part that applies. Its first instruction is to "know who you are dealing with".

Two principles run through the UK guidance:

  • Proportionality. The toolkit says "the greater the risks, the more charity trustees have to do to mitigate them". A small matched donation to a large national charity does not need the same file as a major grant to a new organisation overseas.
  • Evidence. A check you cannot show is a check that did not happen. Keep a dated record of what you looked at and what you decided.

If your company gives through its own corporate foundation, these duties sit with the foundation's trustees. If it gives directly, they are the standard your board and auditors are likely to apply. This guide is general information, not legal advice.

Read two or three years of accounts, not just the latest set, and note what you checked.

Why do corporate donors need to vet charities in 2026?

New grant guidance, rising misuse concerns and a new UK sanctions list all landed this year, and your brand sits behind every charity you fund.

Three developments matter most:

  1. Tighter grant guidance. The June guidance says trustees "must take immediate action if your monitoring shows that the grant is not being used as required". It also warns that "it is higher risk to give grants to organisations that are not charities". Civil Society reported that trustees "must not assume that an organisation with similar purposes or activities to your charity is a charity".
  2. More recorded harm. Beyond the rise in private benefit cases, the risk assessment reports that "30% of charities reported experiencing a cyber attack" in the past year. The Commission's specialist team also made 656 disclosures to police and other agencies in 2025-26 on terrorism, extremism and state-threat issues.
  3. A single sanctions list. From 9am on 28 January 2026, the UK Sanctions List published by the Foreign, Commonwealth and Development Office became the only list of UK sanctions designations. The old OFSI Consolidated List is no longer updated, so any screening still pointed at it needs changing.

The sums involved are large. Civil Society reports that grantmaking charities awarded £17.8bn in grants in 2024, up from £17bn in 2023. Mazeda Alam, head of trustee guidance at the Charity Commission, said the guidance is designed to let trustees "use their best judgement when awarding funds and encourage them to do so confidently".

The charity due diligence checklist: nine checks

Nine checks cover most corporate gifts: registration, purposes, accounts, trustees, sanctions, bank details, safeguarding, written terms and monitoring after payment.

1. Confirm registration on the right register

Search the official register using the charity's registered number, not its trading name. Names can be close; numbers are unique. In England and Wales the register shows the charity's name and address, trustees, work and aims, and finances.

Scotland and Northern Ireland keep separate registers, so a charity missing from one may appear on another. An organisation on no register at all may still be legitimate, but treat it as higher risk and find out why.

2. Read the governing document

This is where the charity's purposes are set out. Confirm they cover the work you are paying for. If they do not, the charity may be unable to use your money lawfully for that project.

3. Review the accounts and filing history

Look at two or three years of accounts. Late or missing filings are a governance warning. Check income trends, reserves and whether the charity depends on a single funder.

4. Check trustees and conflicts of interest

Note the trustees listed on the register and screen them. Ask whether anyone who nominated the charity, inside your company or in your supply chain, has a connection to it. Employee nominations are a common source of undeclared conflicts.

5. Screen against sanctions lists and adverse media

Start with the UK Sanctions List, and screen the trustees as well as the charity. For global programmes, add the sanctions lists that apply in each country where you give. Then run an adverse media search on the charity and its senior people.

6. Verify the bank account

The account name should match the charity's legal name. Ask for bank evidence before the first payment. Confirm any request to change bank details by phone, using a number you already hold, never one supplied in the request.

7. Check safeguarding where it applies

If the charity works with children or adults at risk, or your employees will volunteer on site, ask for its safeguarding policy and the name of its safeguarding lead.

8. Put the terms in writing

The June guidance expects the recipient to agree "in writing, what the grant can and cannot be used for". For small matched gifts your programme terms may be enough. Larger grants need their own agreement with reporting dates.

9. Monitor end use and re-screen

The guidance says trustees "must be able to show that the grant has been used to help you to carry out your charity's purposes". Ask for evidence of spend on larger grants. Keep screening: a clean result at onboarding says nothing about next year.

How deep should your checks go? A risk-tiered table

Match effort to risk. Low-risk gifts need identity, sanctions and bank checks; high-risk grants need full governance, financial and end-use evidence.

Use this tiering model as a starting point. It is a working framework, not a regulatory threshold, so set the money limits for each tier in your own giving policy.

  • Low risk: employee or matched donations to a registered charity with up-to-date filings.
  • Medium risk: larger corporate donations or grants, smaller or newer charities, and charities nominated by employees.
  • High risk: major grants, organisations that are not registered charities, work in high-risk countries, and partners working with children or adults at risk.
CheckLow riskMedium riskHigh risk
Register check (name, number, status)YesYesYes
Governing document and purposesPurposes confirmed on the registerDocument readDocument read and project fit confirmed
Accounts and filing historyFilings up to dateLatest two years reviewedThree years, reserves and funding sources reviewed
Trustees and conflictsNames checkedTrustees screened, conflicts declaredTrustees screened, conflicts and related parties reviewed
Sanctions and AML screeningCharity screenedCharity and trustees screenedCharity, trustees and delivery partners screened, plus adverse media
Bank account verificationAccount name matchesBank evidence obtainedBank evidence obtained, changes confirmed by call-back
SafeguardingNot usually neededNeeded if working with children or adults at riskPolicy and named lead reviewed
Written termsProgramme termsShort written agreementFull agreement with reporting milestones
End-use monitoringNot usually neededReport after the giftStaged payments against evidence of spend
Re-screeningOngoing sanctions screeningAnnual reviewBefore every payment

Where can you check whether a charity is registered?

Start with the national regulator's register. Each UK nation keeps its own, and most countries where companies give have a public equivalent.

CountryOfficial registerWhat it shows
England and WalesCharity Commission register of charitiesName and address, trustees, work and aims, finances
ScotlandOSCR (Scottish Charity Regulator)Registration of charities in Scotland
Northern IrelandCharity Commission for Northern IrelandRegistration of charities in Northern Ireland
Republic of IrelandCharities RegulatorPurposes, trustees, employees, annual report filing status, Charities Governance Code compliance
United StatesIRS Tax Exempt Organization SearchEligibility for tax-deductible gifts, automatic revocation after three years of unfiled Form 990 returns
CanadaCanada Revenue Agency charities listingsRegistered charity status
AustraliaACNC Charity RegisterPurposes, the people running the charity, financial information and annual reporting
New ZealandCharities Services registerRegistration of New Zealand charities

Where a country has no reliable public register, rely on documents from the charity itself and specialist in-country checks, and treat the gift as high risk.

What red flags should pause a donation?

Pause a gift when the charity's details do not line up: mismatched records, overdue accounts, unexplained bank changes or missing documents.

  • The name or number on the paperwork does not match the register.
  • Accounts are overdue, missing or show a sudden unexplained change in income.
  • The bank account is in a different name, or new bank details arrive by email.
  • The charity's purposes do not cover the work you are being asked to fund.
  • A trustee is connected to the employee or supplier who nominated the charity.
  • The charity has been removed from the register or is subject to regulatory action.
  • It will not provide its governing document, accounts or a signed agreement.

Should you vet charities in-house or use a pre-vetted database?

In-house checks work for a handful of strategic partners. Programmes where employees choose from thousands of charities need a pre-vetted database.

A company funding five strategic partners can keep a full file on each. Payroll giving, matching and employee nominations are different: they spread money across hundreds or thousands of charities in many countries. Checking each gift by hand cannot keep pace with that.

If you are comparing providers, get a straight answer on six points:

  1. Whether an in-house team or a third party runs the checks.
  2. What each check covers: register, sanctions, AML and bank verification.
  3. How often every charity is re-screened.
  4. Whether you can see the evidence behind an individual charity's approval.
  5. Who handles the payments, and whether they reconcile to an audit trail.
  6. What happens when an employee nominates a charity that is not yet approved.
A charity check has a shelf life. The one that counts is the check run before this month's payment.

How GivingForce vets charities

GivingForce screens every charity through CauseCheck before employees can give to it, and pays every donation through its own registered charity.

This is how the checks above are handled on our platform:

  • CauseCheck. Launched in 2018, CauseCheck brings bank-level due diligence to every charity on GivingForce: AML screening, sanctions checks, ongoing monitoring and full audit documentation. Read more on our CauseCheck and charity due diligence pages.
  • A pre-vetted database. Employees choose from 70,000+ vetted charities across 76 countries in our Global Charity Database.
  • Employee nominations. Employees can nominate a charity that is not yet in the database, and it is vetted before it is added.
  • Payments through a registered charity. Every donation is processed through the GivingForce Foundation, a registered charity and HMRC-recognised Payroll Giving Agency. Finance teams receive one monthly invoice, and every payment on it can be traced.

A charity check has a shelf life. Registers and bank details change, and so do sanctions lists. The check that counts is the one run before this month's payment.

For the wider risk picture, including how fraud reaches corporate giving programmes, read our article on charity due diligence and fraud risk.

Frequently asked questions

How long does it take to vet a charity?

Minutes, for a low-risk gift. A register search and a UK Sanctions List check are quick. A full review for a major or overseas grant takes longer, because it needs documents and bank evidence from the charity itself.

Do companies have a legal duty to vet the charities they fund?

Charity Commission duties fall on charity trustees, so they apply directly if you give through a corporate foundation. A company giving directly still has to comply with sanctions law. The Commission's guidance is the standard boards and auditors tend to use. This is general information, not legal advice.

Is a charity rating the same as due diligence?

No. Independent ratings can inform your view, but they do not replace the checks in this guide for the gift you are about to make.

What is the UK Sanctions List?

It is the UK's single list of sanctions designations. The Foreign, Commonwealth and Development Office publishes it, and since 28 January 2026 it has replaced the OFSI Consolidated List for screening.

How often should we re-check charities?

Screen against sanctions lists on an ongoing basis or before each payment, and review registration and accounts at least once a year. Re-check straight away if a charity changes its bank details or its name.

Sources