This section brings together our guidance, reports, key decisions and other resources that could help trustees understand the scope of ‘the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage’.

What is meant by ‘the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage’?

1. There are a variety of charitable purposes which are directed towards the relief of those in need, by reason of youth, age, ill-health, disability, financial or other disadvantage. This includes relief given by the provision of accommodation and care to such persons.

2. Examples of the sorts of charities and charitable purposes falling within this description include:

• charities concerned with the care, upbringing or establishment in life of children or young people, e.g. children’s care homes; apprenticing; etc;
• charities concerned with the relief of the effects of old age, such as those providing specialist advice, equipment or accommodation, drop-in centres, etc;
• charities concerned with the relief of disability, such as those providing specialist advice, equipment or accommodation or providing access for disabled people; etc;
• charities concerned with the provision of housing, such as almshouses, housing associations and Registered Social Landlords.