Jurisdiction(s):
United Kingdom

Related legal acts

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;...

UK Charity Regulation: Regulators in England and Wales, Scotland and Northern Ireland; Charity Commission powers, First-tier Tribunal appeals, registration requirements and Charitable Incorporated Organisations

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Practice notes

Charity regulators in the UK

The Charities Act 2011 (CA 2011) became law on 14 March 2012 and determines the registration and oversight of all charities in England and Wales. It supersedes most provisions of the Recreational Charities Act 1958, and the earlier Charities Acts of 1992, 1993, and 2006. By consolidating four Acts into a single statute, CA 2011 aims to simplify the legal landscape. Together with subordinate regulations and the accounting Statement of Recommended Practice (SORP), CA 2011 establishes the regulatory framework for charities in England and Wales. Guidance and policies produced, for example, by the Charity Commission for England and Wales (the Commission), HM Revenue & Customs (HMRC), and Companies House are also influential across practice. In Scotland, the Charities and Trustee Investment (Scotland) Act 2005 sets the parameters within which Scottish charities operate, including regulation, the charity test, and a range of administrative and supervisory requirements. The Office of the Scottish Charity Regulator (OSCR) serves as the independent regulator and registrar for Scottish charities. In Northern Ireland, the Charity Commission for Northern Ireland (CCNI) is the independent regulator of charities...

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Web page updated on 29/05/2026

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