• advising on the establishment of new charities and not for profit organisations (including community interest companies (CICs)) and registering them with the appropriate regulators; • advising on governance and regulatory issues, including governance reviews and audits; • undertaking constitutional reviews and implementing amendments; • advising on tax, trading and fundraising issues; • advising on restructures and reorganisations, including mergers and incorporations (using both the company limited by guarantee vehicle and the charitable incorporated organisation (CIO) vehicle); • advising on the application of charity funds and grant- making policies and procedures; • advising on trustees’ powers of investment and the expenditure of permanent endowment; • advising on general commercial issues; • providing trustee training; and • providing company secretarial related services.