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;...

Establishing Charities in Scotland: Legal Structures, OSCR Registration, Charity and Public Benefit Tests, Scottish Connection Requirements, Equality Act 2010 Compliance, and HMRC Tax Clearance

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Practice notes

Decisions on creating a Charity

When setting up a charity, pivotal choices arise around the preferred legal form and how best to carefully plan the application for approval of charitable status. Before this begins, pause to assess whether a charity is in fact the right route to realise the aims to be pursued. The proposed objects must be recognised as charitable within the definitions set out expressly in the Charities and Trustee Investment (Scotland) Act 2005 (2005 asp 10) (CTI(S)A 2005), and they must clearly provide, or be intended to provide, a Public benefit. Practical matters—how activities will be funded and how the work will be delivered—also belong to this preliminary decision‑making stage and should be considered with equal care. The Office of the Scottish Charity Regulator (OSCR) guidance on Meeting the Charity Test is a helpful starting point at the outset.

Choice of legal vehicle

Once the decision is taken to create a charity, it becomes necessary to determine the structure the charity should adopt in practice. The choice of legal vehicle will be shaped by a range of considerations, including, but not limited to:

the scale of intended Activity
whether a membership structure...

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Web page updated on 21/05/2026

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