A charity ( www.practicallaw.com/7-506-5262) that is not required to register with the Charity Commission ( www.practicallaw.com/7-383-6372) because both of the following apply:
It is permanently or temporarily excepted from the requirement to register by order of the Commission or by statutory instrument.
Its gross annual income does not exceed £100,000.
(Sections 30(2)(b)-(c), Charities Act 2011.)
Excepted charities include:
Local church charities associated with various bodies (such as the Baptist Union, the Church of England, the Methodist Conference, the Religious Society of Friends and the United Reformed Church) that are established wholly or mainly for the purpose of public religious worship and certain trusts for the advancement of religion conditional on the upkeep of graves (Charities (Exception from Registration) Regulations 1996 (SI 1996/180)).
Registered places of worship.
Various charities for promoting the efficiency of the Royal Navy and Royal Marines, the British Army and the Royal Air Force (Charities (Exception from Registration and Accounts) Regulations 1965 (SI 1965/1056)).
An excepted charity is distinct from the following types of charity:
Unlike exempt charities, excepted charities are directly regulated by the Charity Commission. For further guidance, see Charity Commission: Excepted charities ( www.practicallaw.com/4-530-6729) .