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;...

Charity and Charitable Trusts in England and Wales: Charities Act 2011 Definitions, Public Benefit, Invalid Purposes, Distinctions from Private Trusts, and Case Law on Identifying Charitable Trusts

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Practice notes

Definitions of charity and charitable trust

A charity is an institution established solely for charitable purposes and subject to the High Court’s charity jurisdiction. A charitable purpose falls within section 3(1) of the Charities Act 2011 and is for the public benefit. Charity trustees are those with overall control and management. Trusts are the provisions that establish and regulate a charity’s purposes and administration, whether or not they take effect as a trust. A charity relates to the legal persons; a charitable trust to the wholly charitable objects for which property is held, whether or not a charity exists.

Charitable purposes must also be for the public benefit. The Charity Commission must issue guidance, and trustees must have regard to it, showing awareness, consideration in relevant decisions, and sound reasons for any departure. Benefits must produce demonstrable impact on the community or a sufficient section, be recognised by law, identifiable and, where needed, evidenced.

Invalid purposes: making a profit; political activism; or mixed purposes not exclusively charitable (unless incidental).
Charitable trusts differ: no perpetuity limit; not void for uncertainty where a general charitable intention with cy-près; trustees act by majority; TA 1925 s34 limit inapplicable; HMRC registration secures tax reliefs...

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Web page updated on 21/05/2026

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