The Regulator for Charities in England and Wales
(Version October 2007)
All charities must have charitable purposes which are for the public benefit. The Charities Act 2006 provides a list of 12 specific, and one miscellaneous, descriptions of charitable purposes. The effect of this is to update the scope of charitable aims for a modern society and to give a much clearer idea of what is considered as being for charity.
The following link takes you to some initial guidance we have produced on each of those descriptions of charitable purposes:
Commentary on the Descriptions of Charitable Purposes in the Charities Act 2006
The Act also removes the presumption that previously existed that charities that relieve poverty or advance education or religion are for the public benefit. It is now up to the trustees of all charities to demonstrate that their charity’s purposes are for the public benefit. This is reflected in the accounting and reporting framework.
We have worked with Parliament and the Office of the Third Sector to develop the provisions in the Charities Act regarding public benefit. The following documents help show the history of these discussions.
Public benefit – The Charity Commission's position on how public benefit is treated in the Charities Bill
The Charities Bill – Parliamentary Briefing from the Charity Commission
The Charity Commission's approach to public benefit – appendix to Parliamentary Briefing
We have undertaken a consultation on draft public benefit guidance and the Office of the Third Sector are consulting on changes to the accounting and reporting framework, including public benefit reporting. The following links take you to these consultation documents.
Consultation on Draft Public Benefit Guidance
Charities Act 2006 – Consultation on implementation of accounting and reporting changes
Reporting Public Benefit – Consultation on Changes to the Accounting and Reporting Framework
Charities Act 2006 – Consultation on implementation of audit, accounting and reporting changes
See also our accountancy pages for more details about the requirements for preparing and submitting your charity accounts and reporting on your charity's activities.
We shall be conducting consultations on the effect of the principles of public benefit on specific types of charity. See our page on the Consultation on Draft Public Benefit Guidance to find out which areas will be looked at first and for how you can become involved in these consultations.
We have recently revised our booklet CC9 Campaigning and Political Activities by Charities and have produced revised guidance on The Promotion of Human Rights as a charitable purpose.
If you are thinking of starting a charity, it's worth visiting our 'things to think about before setting up a new charity' page. If, after reading about the alternatives you still think a charity is the best vehicle for your work, you should visit our page about registering a charity.