The Regulator for Charities in England and Wales


OPERATIONAL GUIDANCE

EXEMPT CHARITIES

TEXT TO SCHEDULE 2 TO THE CHARITIES ACT 1993

0G 57 D1-01 March 2000

 


Divisional responsibility

For information:

Charity Support Division
Registration Division


Meaning of expressions - list of Glossary terms used in this Guidance
Index to further related information

 

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The following institutions, so far as they are charities, are exempt charities within the meaning of this Act, that is to say-

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(a) any institution which, if the Charities Act 1960 had not been passed, would be exempted from the powers and jurisdiction, under the Charitable Trusts Acts 1853 to 1939, of the Commissioners or Minister of Education (apart from any power of the Commissioners or Minister to apply those Acts in whole or in part to charities otherwise exempt) by the terms of any enactment not contained in those Acts other than section 9 of the Places of Worship Registration Act 1855;

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(b) the universities of Oxford, Cambridge, London, Durham and Newcastle, the colleges and halls in the universities of Oxford, Cambridge, Durham and Newcastle, Queen Mary and Westfield College in the University of London and the colleges of Winchester and Eton;

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(c) any university, university college, or institution connected with a university or university college, which Her Majesty declares by Order in Council to be an exempt charity for the purposes of this Act;

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(da) the Qualifications and Curriculum Authority; (NB. This paragraph was added by the Education Act 1993 and amended by the Education Act 1997.)

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(f) the Qualifications, Curriculum and Assessment Authority for Wales; (NB. This paragraph was added by the Education Act 1993 and amended by the Education Act 1997.)

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(i) a successor company to a higher education corporation (within the meaning of section 129(5) of the Education Reform Act 1988) at a time when an institution conducted by the company is for the time being designated under that section;

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(k) the Board of Trustees of the Victoria and Albert Museum;

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(l) the Board of Trustees of the Science Museum;

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(m) the Board of Trustees of the Armouries;

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(n) the Board of Trustees of the Royal Botanic Gardens, Kew;

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(o) the Board of Trustees of the National Museums and Galleries on Merseyside;

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(p) the trustees of the British Museum and the trustees of the Natural History Museum;

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(q) the Board of Trustees of the National Gallery;

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(r) the Board of Trustees of the Tate Gallery;

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(s) the Board of Trustees of the National Portrait Gallery;

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(t) the Board of Trustees of the Wallace Collection;

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(u) the Trustees of the Imperial War Museum;

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(v) the Trustees of the National Maritime Museum;

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(w) any institution which is administered by or on behalf of an institution included above and is established for the general purposes of, or for any special purpose of or in connection with, the last-mentioned institution;

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(x) the Church Commissioners and any institution which is administered by them;

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(y) any registered society within the meaning of the Industrial and Provident Societies Act 1965 and any registered society or branch within the meaning of the Friendly Societies Act 1974;

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(z) the Board of Governors of the Museum of London;

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(za) the British Library Board;

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(zb) the Community Fund. (NB. This paragraph was added by the National Lottery etc Act 1993.)

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NB: The original paragraph (d) (grant maintained schools)was repealed by the School Standards and Framework Act 1998.

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  The original paragraphs (e) (the National Curriculum Council) and (g) (the School Examinations and Assessment Councils) were repealed by the Education Act 1996.

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  The original paragraphs (h) (Higher Education Corporations) and (j) (Further Education Corporations) were repealed by the Teaching and Higher Education Act 1998.

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  Where reference is made to the Trustees; the Board of Trustees; or the Board of Governors the exemption extends to every aspect of the institutions including the land and buildings of the appropriate institition.

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