Charitable status and how to apply

Qualifying for charitable status

To qualify for charitable status a body must be established in UK law for charitable purposes only and those purposes must be for the public benefit. If a body has a purpose which is non-charitable, (eg political activities) it will not qualify for charitable status, even if it is for public benefit.

A charity can be established as a:

• Trust,
• Limited Company
• Unincorporated association
• Royal Charter body.

Appeal funds

You can find separate guidance about appeal funds, often established following high profile disasters, in Guidelines on the tax treatment of appeal funds.

How to apply to be recognised as a Charity

Charitable status is usually granted and regulated by:

• The Charity Commission (CC) for charities established in England and Wales
• The Office of the Scottish Charity Regulator (OSCR) if your charity is established in or operates in Scotland

To find out more about how to make an application to be recognised as a charity visit the Charity Commission or Office of the Scottish Charity Regulator websites.

If your charity is established in Northern Ireland you should write directly to HMRC Charities (title team), enclosing:

• A copy of your governing documents (e.g. your trust deed, constitution or memorandum and articles of association etc.)
• Full details of your charitable activities.
• The date of the end of your accounting period.

For Northern Ireland charities HMRC Charities will review draft governing documents.