In practice, this describes a
charity whose trust funds or endowment are tied to religious or church-related purposes, such as supporting worship, clergy or the upkeep of places of worship.
In England and Wales, where the term commonly arises in parish and charity governance, its statutory meaning is context-specific: for the purposes of the Local Government Act 1894, an “ecclesiastical charity” includes any charity whose endowment is held for one or more of the purposes listed in section 75(2). Those purposes (as enumerated in s.75(2)) relate to church worship, clergy, religious rites and the maintenance or benefit of church property. The classification matters because, under the 1894 Act framework, ecclesiastical charities were excluded from transfer to civil parish councils and different rules may apply to trustee appointment, parish council involvement and Charity Commission scheme-making or cy-près.
In Scotland, Northern Ireland and Ireland, the expression is generally descriptive rather than defined by statute in this way. It is used to indicate church-related charitable trusts, with legal treatment determined by the general law of charities and trusts in those jurisdictions. Usage across the UK and Ireland is broadly consistent in meaning, but the 1894 Act definition applies only in England and Wales.