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 cross‑border philanthropy: regulatory, tax and compliance overview; donor reliefs; DAFs, dual‑qualified charities and TGE; and the 2023 restriction of charity tax reliefs to UK bodies.

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Practice notes

Philanthropy is a foundational strand of the wealth planning of many ultra-high-net-worth individuals and their families (UHNWIs). Approaches to advancing a person’s charitable ambitions range from straightforward cash gifts to creating and managing their own charitable organisation. Frequently, these efforts span several jurisdictions, supported by emerging payment tools, crowdfunding platforms and innovative transaction models. This Practice Note highlights some of the considerations for UK-connected UHNWIs undertaking cross-border charitable and philanthropic initiatives.

UK as a centre for cross-border philanthropy

The UK provides notable strengths as a home for charities working domestically and internationally. These include the UK’s tax environment and regulatory framework, alongside its longstanding tradition of multiculturalism.

UK regulation of charities

Charities in England and Wales operate under a well-developed combination of statutory and common-law principles, delivering both stability and the capacity to adapt to societal change. Central to this framework is an independent, specialist regulator: the Charity Commission for England and Wales (Charity Commission). One of the Charity Commission’s principal responsibilities is to detect and investigate suspected Misconduct or mismanagement in the running of charities...

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Web page updated on 22/05/2026

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