It is often assumed that charities can create committees and delegate powers to them as necessary. However, the rules governing the use of committees are stricter than many charities realise and the creation, operation and accountability of committees vary according to their structure and purpose.

A committee is a group set up by the board to undertake specific tasks. However, a board may only delegate to a committee where this is allowed by law or the charity’s constitution, articles or other governing document. If the board is itself called a committee (eg executive committee), the group is a sub-committee.