An organisation cannot describe itself as a charity unless it is registered with one of the UK’s three national charity regulators (except for certain organisations in England and Wales with an annual income of less than £5,000).

The three charity regulators in the UK are the Charity Commission for England and Wales, the Charity Commission for Northern Ireland, and the Office of the Scottish Charity Regulator (OSCR). To be registered as a charity, an organisation must provide the relevant regulator with evidence that it operates wholly for charitable purposes and public benefit.

Charity registration is governed by the Charities Act 2011 and the Charities (Protection and Social Investment) Act 2016 in England and Wales, by the Charities and Trustee Investment (Scotland) Act 2005 in Scotland, and by the Charities Act (Northern Ireland) 2008 and the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 in Northern Ireland.

Registered charities can benefit from reduced business rates, tax reliefs, and certain types of grants and funding. However, charities are required to operate within specific regulations and restrictions, and setting up as a charity may not always be the best option for an organisation to take. Alternatives include setting up as a community interest company (CIC) or a community amateur sports club (CASC), both of which can benefit from similar reliefs under less restrictive regulations.

This factsheet explains the requirements that must be met before applying to register a charity, which include defining its charitable purpose, choosing a legal structure, writing a governing document and appointing trustees. It also explains the registration process and briefly outlines the annual reporting requirements that charities must comply with.