Charitable purposes & public benefit
Charitable purposes
Brings together our guidance, reports, key decisions and other resources that help explain the scope of the descriptions of purposes in the Charities Act 2006 and the sorts of charitable activity that might fall within each one.
Public benefit guidance consultation
Our consultation on revised public benefit guidance is now closed.
Thank you to everyone who left comments on our consultation blog and who submitted formal responses to us. We are now analysing those responses.
Our aim is to publish the revised guidance in 2013.
Charities and public benefit
This is the Charity Commission's statutory guidance on public benefit. It is guidance from the Charity Commission about public benefit and what charity trustees should consider in order to show that their charity's aims are for the public benefit.
Following the decision of the Upper Tribunal on 14 October 2011 about the Commission's guidance on public benefit and fee-charging in relation to educational charities, parts of this guidance have been withdrawn. The withdrawn guidance no longer forms part of our statutory guidance on public benefit to which charity trustees must have regard when carrying out any powers or duties to which the guidance is relevant.
We are now in the process of revising the guidance about what trustees must now have regard to in relation to fee charging charities. In the meantime, details regarding the Upper Tribunal's judgment and interim advice for trustees can be found on our website
Upper Tribunal's decision on public benefit and fee-charging educational charities: Q&As for all charity trustees
Interim advice for all charity trustees on key points in the Upper Tribunal's decision on public benefit and fee-charging educational charities, implications for other fee-charging charities, and what charity trustees should do pending the review of our public benefit guidance.
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Charity Tribunal: Independent charitable schools
On 14th October 2011, the Upper Tribunal published its decision on matters relating to the effect of the public benefit requirement set out in the Charities Act 2006 on charitable independent schools.
Full details of the judgment can be found at http://www.tribunals.gov.uk/financeandtax/Documents/decisions/ 1_TheISC_v_TheCharityCommission_forEnglandWales.pdf
A summary of the judgment can be found at http://www.tribunals.gov.uk/financeandtax/Documents/decisions/Summary1_%20ISC_v_Charity_2_HM_AGref_v_TheCharityComm.pdf
This is a statement from the Commission about that judgement issued on 14 October 2011.
Following the earlier decision, on 2 December 2011 the Upper Tribunal published a further decision regarding the terms of relief to be given. Full details of that decision can be found at http://www.tribunals.gov.uk/financeandtax/Documents/decisions/Independent_Schools_Council_v_HMRC.pdf
This is a statement from the Commission about that decision.
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Charities and public benefit: Summary guidance for charity trustees
A summary of the key principles of the Charity Commission's general guidance to charities about public benefit.
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Challenging one of the Commission's public benefit decisions
If you think a decision that the Commission has made about public benefit is wrong, you may be able to challenge it by asking the Commission to review the decision by writing to the Litigation and Review Manager at enquiries@charitycommission.gsi.gov.uk or by using our online application form at http://www.charitycommission.gov.uk/reviewprocform.aspx. Alternatively, or after a fresh decision has been made in a decision review, you may be able to challenge the decision in the Tribunal if you are a person entitled to appeal and the decision falls within the schedule of decisions that can be challenged in that way or, if not, potentially by way of a judicial review to the Administrative Court. If you wish to appeal you may find it helpful to visit the Tribunal's website for more information about who can appeal, time limits, form of notice of appeal and how to make an application: http://www.justice.gov.uk/guidance/courts-and-tribunals/tribunals/charity/appeals.htm.
There are time limits for requesting a Decision Review and for making an application to the Tribunal or to the Administrative Court. We ask that you tell us within three months if you want to challenge a decision through a Decision Review. Your application to the Tribunal should be made within 42 days of the date on which the notice of our decision was sent to you. If you are not the subject of the decision you have 42 days from the date when the decision was published. In both cases weekends and bank holidays are included in the 42 days.
Further details about our decision review procedure and the Tribunal can be found on our website at: http://www.charitycommission.gov.uk/Library/about_us/decision_review.pdf
Supplementary public benefit guidance
The prevention or relief of poverty for the public benefit
Supplementary guidance HTML | PDF
Analysis of the law underpinning the prevention or relief of poverty for the public benefit (PDF)
Summary of responses (PDF)
The advancement of religion for the public benefit
Supplementary guidance HTML | PDF
Analysis of the law underpinning the advancement of religion for the public benefit (PDF)
Summary of responses (PDF)
The advancement of education for the public benefit
Supplementary guidance HTML | PDF
Analysis of the law underpinning the advancement of education for the public benefit (PDF)
Summary of responses (PDF)
Public benefit and fee-charging
Following the decision of the Upper Tribunal on 14 October 2011 about the Commission's guidance on public benefit and fee-charging in relation to educational charities, this guidance has been withdrawn. The withdrawn guidance no longer forms part of our statutory guidance on public benefit to which charity trustees must have regard when carrying out any powers or duties to which the guidance is relevant.
We are now in the process of revising the guidance about what trustees must now have regard to in relation to fee charging charities. In the meantime, details regarding the Upper Tribunal's judgment and interim advice for trustees can be found on our website
Help with public benefit reporting
Our guidance and example trustee annual reports show how trustees can approach the duty to report on public benefit.
Public benefit assessment reports
See our reports on the public benefit of 20 charities and the emerging findings from the programme. In this section you will find:
- introduction to public benefit assessments
- the public benefit assessment reports
- emerging findings reports
- glossary
Public benefit research
Research into charities' awareness, understanding and attitudes towards the public benefit requirements.
Public benefit reporting by charities (RS25)
Public benefit: Statement of the basis for the Charity Commission's role and actions
Analysis of the law underpinning charities and public benefit
This guidance explains the legal underpinning for the principles of public benefit set out in Charities and Public Benefit.
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Consultations on draft supplementary guidance
Current consultations:
None
Closed consultations:
The Advancement of Amateur Sport
This consultation closed on 31 May 2011. We are currently in the process of preparing new guidance on the advancement of amateur sport for publication in 2012.
Public benefit and the advancement of moral or ethical belief systems - Consultation ended 5th January 2009
Introduction (HTML) | Draft supplementary guidance (PDF) | Analysis of the law underpinning public benefit and the advancement of moral or ethical belief systems (PDF)
Following the consultation, we made the decision not to take the guidance forward. Below is a summary of the feedback we received in response to the consultation:
Summary of consultation responses (PDF)
Explaining public benefit - key speeches
We have spoken to trustees at a number of events, exploring what the public benefit reporting requirement might mean for them. This section also includes a selection of key speeches given which explain public benefit against different charitable purposes.