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Excepted charity
Practical Law UK Glossary 5-506-5017 (Approx. 6 pages)
Glossary
Excepted charity
A charity that is not required to register with the Charity Commission (Commission) 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), as amended by the Charities (Exception from Registration) (Amendment) Regulations 2021 (SI 2021/55)). The exception for these types of charity has been extended to 31 March 2031 (see Legal update, Small religious charities exception from registration extended to 2031).
- Buildings that are registered places of worship under the Places of Worship Registration Act 1855.
- Various charities for promoting the efficiency of the Royal Navy and Royal Marines, the British Army and the Royal Air Force (known as "service funds"), unless any of the following apply:
- they have a gross annual income of more than £100,000; or
- they own land (other than a tenancy); or
- they benefit people who are not serving members of the armed forces; or
- their objects include the exhibition or preservation of articles of historic interest
- Scout and Guide groups unless they have:
- a gross annual income of more than £100,000; or
- permanent endowment or own land or buildings and a gross annual income of more than £5,000.
An excepted charity is distinct from the following types of charity:
Unlike exempt charities, excepted charities are directly regulated by the Commission. For further guidance, see Charity Commission: Excepted charities.