Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Charitable company definition

What does Charitable company mean? In legal practice, a charitable company is a limited company that is also a charity, used where a charity seeks corporate personality and limited liability while retaining charitable status and access to charitable tax reliefs. The term is descriptive rather than a separate statutory form. It covers a company incorporated under the Companies Act 2006 (UK) or Companies Act 2014 (Ireland) whose constitution confines it to exclusively charitable purposes and public benefit (as set out in the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Act (Northern Ireland) 2008, and the Charities Act 2009),...

Executing deeds in charity property transactions: methods by structure, required statements, delegation, Official Custodian and HM Land Registry practice (England and Wales)

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Practice notes

Incorporated v unincorporated charities

Charities commonly adopt a range of incorporated and unincorporated forms. Corporate forms eligible for charitable status include:

a Charitable company (almost always a Company limited by guarantee)
a Co-operative Society or Community Benefit Society (formerly termed industrial and provident societies)
charity trustees incorporated under Part 12 of the Charities Act 2011 (CA 2011)
a charitable incorporated organisation (ie the limited-liability model created by Part 11 of CA 2011), requiring registration solely with the Charity Commission
a body corporate established by Act of Parliament or Royal Charter (eg the Official Custodian for Charities)

Unincorporated charities take one of two forms:

a charitable trust; or
a charitable unincorporated association

Charitable company

A charitable company may enter into contracts, execute deeds and issue other documents in the same way as any company formed under the Companies Acts...

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Web page updated on 21/05/2026

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