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Key definition
Charity definition

What does Charity mean? In practice, a charity is an organisation established solely for charitable purposes to deliver public benefit, with assets held for those purposes and supervised by the courts and charity regulators. Common forms include a trust, unincorporated association or company limited by guarantee (including CIO/SCIO). Surpluses cannot be distributed to members; funds must be applied to the purposes. Political activity is permitted only as ancillary. Status determines regulatory duties and eligibility for charity tax reliefs. England and Wales: Charities Act 2011, s 1, defines a charity as an institution established for charitable purposes only and subject to High Court control;...

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Charity registration in England and Wales: when to register, required documents, thresholds, excepted and exempt charities, and objections/appeals

Practice notes
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Established under the Charities Act 1993 (CA 1993), the current register endures and is unaffected by the Charities Act 2011 (CA 2011). The charity Commission carries the ongoing duty to preserve and administer that register and to keep it up to date. The register is retained to provide:

  • a lasting, central and official record of assets dedicated to charitable purposes
  • comprehensive details on charities, whether universally accessible or limited to particular needs and areas
  • a clear, authoritative method for deciding if an organisation is charitable in law; what appears on the register as charitable is deemed charitable for all purposes, save only for correction by the Charities Tribunal or the High Court

The obligation to register

By law and under statute, any charity located in England and Wales must register; where registration is required, the trustees must:

  • formally submit an application to the Commission to register the charity
  • provide the Commission with the necessary documents and information

Trustees must first ascertain whether the body is charitable in law, and then decide if registration is needed. If registration is obligatory, the trustees must furnish every relevant document to the Commission...

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Web page updated on 21/05/2026

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