Charity Definition

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GLOSSARY

What does Charity mean?

A charity is an institution which is established for charitable purposes only and falls to be subject to the control of the High Court in the exercise of its jurisdiction with respect to charities (Charities Act 2011, s 1)

The Charities Act 2011 sets out those purposes which are to be regarded as charitable purposes, provided that those purposes are also for the public benefit. The 2011 Act preserves those purposes which were regarded as capable of being charitable under the pre-existing law.

View the related checklists about Charity

Checklist—VAT points for charities

Checklist—VAT points for charities There are a number of points that charities need to consider when looking at their VAT status and how to organise their affairs in order to take advantage of the best VAT scenario available to them, ie to pay and/or incur as little or no VAT as possible. Input recovery To maximise this: • consider whether it is possible to bring some or more activities within the (zero rate) taxable regime from exempt or outside scope • ensure that the input tax is only reclaimed against taxable supplies—put in place procedures to ensure that input tax is not reclaimed on non-business or exempt supplies expenditure • ensure a choice of the best method to apportion input tax between business and non-business activities • consider splitting the organisational structure in two: ◦ non business activities with minimal taxable inputs carried out by one arm ◦ business activities with high taxable inputs carried on by the other arm (either a separate charity or trading subsidiary) Business What is...

Sustainable finance and ESG—timeline 2016–2021 [Archived]

Sustainable finance and ESG—timeline 2016–2021 [Archived] This timeline outlines the key developments relating to sustainable finance and environmental, social and governance (ESG) integration from a UK, EU and international perspective. Sustainable finance and ESG (including climate change) means broadly integrating ESG factors, risks and preferences in financial products and services, as well as in investment, financing and business decisions, operations and risk management. For more information, see Overview: Sustainable finance and ESG—overview. Date Source Document Description 23 December 2021 United Nations Environment Programme Finance Initiative Awareness-raising and training activities on sustainable finance by UNEP FI training department and its partners in 2021 The United Nations Environment Programme Finance Initiative (UNEP FI) has published a list of awareness-raising and training activities on sustainable finance run by its training department and partners in 2021. Webinar recordings and presentation slides of many of the events are available to view. 21 December 2021 Financial Conduct Authority Primary Market Technical Note 801.2: Disclosures in relation to ESG matters, including climate change...

Will interpretation—property passing on death

Will interpretation—property passing on death Rules relating to the construction of Wills have developed over many years and those surrounding the interpretation of dispositions were quite unclear due to the differing rules relating to personalty and realty. This was changed by the statutory effect of the Administration of Justice Act 1982 (AJA 1982). The case of Marley v Rawlings confirmed that the modern approach is to ascertain the testator’s intention from their words. While no longer as definitive as they were previously, many of the previous rules remain a helpful starting point. On the basis of the caselaw in this area, practitioners are advised to use only precedents that are in common usage and not to depart from them without careful consideration. References to property in a Will speak from the date of death A reference to real and/or personal property (for a discussion of real and personal estate, see Practice Note: Devolution of assets and the need for a grant) in a Will speaks from the...

Charity litigation key case—HM Attorney General v Zedra Fiduciary Services [Archived]

Charity litigation key case—HM Attorney General v Zedra Fiduciary Services [Archived] ARCHIVED: This Charity litigation key case has been archived and is not maintained. The case of HM Attorney General v Zedra Fiduciary Services provides a practical illustration of: • the court’s approach to construing the meaning of a charitable trust • the court’s initial consideration of different types of schemes • procedural points relevant to charity litigation of this nature See News Analysis, which includes a case summary: National debt fund worth £500m is held on charitable trusts (Attorney General v Zedra Fiduciary Services). Key facts In 1928 a donor settled an initial sum of £500,000 plus income and profits to be held on trust until the date when—either alone or together with other funds available for the purpose—the fund was sufficient to discharge the national debt of the UK. The belief in 1928 was that the cost of the First World War should be borne by the current generation rather than being passed on...

Discover our 773 Practice Notes on Charity

Execution clause—charities (incorporated)—deed

Option 1 Executed as a deed by affixing the common seal of [insert the name of the charitable company] in the presence of: [allow space to affix common seal] ……………………………………………………………………………… Director ……………………………………………………………………………… [Director OR Secretary] Option 2—corporate director or secretary Executed as a deed by affixing the common seal of [insert the name of the charitable company] in the presence of a director and [insert name of individual], duly authorised by [insert name of director or secretary] to attest to the affixing of the seal on its behalf as [director OR secretary] of [insert name of charitable company]: [allow space to affix common seal] …………………………………………………………………………… Director...

Clause—gift of residue to charity

Clause—gift of residue to charity My Residuary Estate shall be paid or transferred to the charity [called OR known as] [full name of charity] of

Dive into our 128 Precedents related to Charity

Where a UK company is seeking to obtain a sponsor licence in Worker routes (such as Skilled Worker), and it is a subsidiary of a large overseas parent, can it qualify to pay the ‘small company’ licence fee? What is the position for a company looking to obtain a sponsor licence in the UK Expansion worker route?

Where a UK company is seeking to obtain a sponsor licence in Worker routes (such as Skilled Worker), and it is a subsidiary of a large overseas parent, can it qualify to pay the ‘small company’ licence fee? What is the position for a company looking to obtain a sponsor licence in the UK Expansion worker route? The Practice Note: Applying for a Workers and Temporary Workers sponsor licence: procedure notes that Skilled Worker is a Worker route, while the UK Expansion Worker route is a Temporary Worker route (the only Global Business Mobility route which counts as a Worker route is Senior or Specialist Worker). The Practice Note also confirms that, under the relevant sponsor guidance (Workers and Temporary Workers—guidance for sponsors part 1: apply for a licence/Fees), a business that wants to obtain a sponsor licence must pay a fee. This states that, as would apply to Worker routes, such as Skilled Worker: The fee for a sponsor licence depends on the type of licence you are applying...

Please could you provide some guidance on a licensing application for a night café?

Please could you provide some guidance on a licensing application for a night café? Does an all-night café need a late night refreshment licence? The provision of late night refreshment involves the supply of hot food or hot drink to members of the public between 11pm and 5am and is regulated under the Licensing Act 2003 (LA 2003). LA 2003 provides that a person 'provides late night refreshment' if— '(a) at any time between the hours of 11.00 pm and 5.00am., he supplies hot food or hot drink to members of the public, or a section of the public, on or from any premises, whether for consumption on or off the premises, or (b) at any time between those hours when members of the public, or a section of the public, are admitted to any premises, he supplies, or holds himself out as willing to supply, hot food or hot drink to any persons, or to persons of a particular description, on or from those premises, whether for consumption on...

See the 298 Q&As about Charity

New pilot Domestic Corruption Unit established

The Home Office, in collaboration with the City of London Police, has announced the establishment of a new pilot Domestic Corruption Unit. Dan Jarvis, the Security Minister, who announced the new unit while speaking at the UK Finance Economic Crime Congress, has said that currently ‘UK law enforcement doesn’t have the capacity to uncover and investigate cases’ and that this unit will bring departments together, enhance their capabilities and provide insights on the threats.

New labour regulator more than sum of parts, creators say

Law360: The UK's proposed Fair Work Agency will be 'more than the sum of its parts', the heads of the labour enforcement bodies being absorbed to form the new super-regulator say.

Read the latest 2026 News articles on Charity

194 Charities: supplementary

(1) This section applies for the purposes of section 193.(2) That section does not apply to race, so far as relating to colour.(3) “Charity”—(a) in relation to England and Wales, has the meaning given by [section 1(1) of the Charities Act 2011];(b) in relation to Scotland, means a body entered in the Scottish Charity Register.(4) “Charitable instrument” means an instrument establishing or governing a charity (including an instrument made or having effect before the commencement of this section).(5) The charity regulators are—(a) the Charity Commission for England and Wales;(b) the Scottish Charity Regulator.(6) Section

Financial Services and Markets Act 2000 (2000 c 8)

Financial Services and Markets Act 20002000 CHAPTER 8An Act to make provision about the regulation of financial services and markets; to provide for the transfer of certain statutory functions relating to building societies, friendly societies, industrial and provident societies and certain other mutual societies; and for connected purposes.[14th June 2000]BE IT ENACTED by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Part I . . .1 . . .. . .2 . . .. . .3 . . .[3A . . .]4 . . .5 . . .6 . . .[. . .][6A . . .]. . .7 . . .. . .8 . . .9 . . .10 . . .11 . . .. . .12 . . .13 . . .. . .14 . . .15 . . .16 . . .17 . . .18 . . .[Part 1A The Regulators][Chapter 1 The Financial Conduct Authority][The Financial Conduct Authority][1A The Financial Conduct Authority][The FCA's general duties][1B The FCA's general duties][1C The consumer protection objective][1D The integrity objective][1E The competition objective][Interpretation of terms used in relation to FCA's general duties][1F Meaning of “relevant markets” in strategic objective][1G Meaning of “consumer”][1H Further interpretative provisions for sections 1B to 1G][1I Meaning of “the UK financial system”][Modifications applying if core activity not regulated by PRA][1IA Modifications applying if core activity not regulated by PRA][Power to amend objectives][1J Power to amend objectives][Recommendations][1JA Recommendations by Treasury in...

Charity is referenced 2 in UK Parliament Acts

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