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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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Charities in England and Wales: statutory definition, High Court control, registration status, public benefit, cy-près, perpetuities and trustee independence

Practice notes
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NOTE: Unless stated otherwise, the law referred to in this Practice Note applies to England and Wales only. There is no straightforward method of identifying a charity. Some will be registered by the Charity commission, yet many will not.

Defining a charity

A sensible starting point is the statutory definition applicable to England and Wales (for the purposes of England and Wales), which treats a charity as an institution that (a) is established solely for charitable purposes, and (b) falls within the control of the High Court when it exercises its jurisdiction concerning charities.

Accordingly, to be a charity there must be:

  • an institution
  • established for charitable purposes
  • subject to the control of the High Court

All three elements must be present.

It is clear there is no reference to ‘registration’, as registration is neither an inherent characteristic nor a requisite of being a charity, and therefore charitable status does not depend on being on the register...

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Web page updated on 21/05/2026

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