815-010 Registration of charities: England and Wales
The Charity Commission for England and Wales is responsible for the overseeing and advising of charities. The main statutory provisions regarding charities are contained in the Charities Act 1993 and the Charities Act 2006.
All charities are required to be registered (Charities Act 1993, s. 3), except:
(2)charities exempted by order or regulation from registration, e.g. certain voluntary schools and universities which are not exempt charities;
(3)charities having neither a permanent endowment nor income from property amounting to more than £1,000 p.a. nor the use and occupation of any land.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.