Law

Charities Act 2006

United Kingdom · statute

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In force since 2023-02-07, as the publisher states.

Copy read on 2026-11-08. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

sha256 02f50e2cf74233d364f3273373d7e230052a5e349d0520d6cc0843a865cb0a4d

Contents: 71 provisions
  1. Title and introductory text
  2. 1 Meaning of “charity”
  3. 2 Meaning of “charitable purpose”
  4. 3 The “public benefit” test
  5. 4 Guidance as to operation of public benefit requirement
  6. 5 Special provisions about recreational charities, sports clubs etc.
  7. 6 The Charity Commission
  8. 7 The Commission's objectives, general functions and duties
  9. 8 The Charity Tribunal
  10. 9 Registration of charities
  11. 10 Interim changes in threshold for registration of small charities
  12. 11 Changes in exempt charities
  13. 12 Increased regulation of exempt charities under 1993 Act
  14. 13 General duty of principal regulator in relation to exempt charity
  15. 14 Commission to consult principal regulator before exercising powers in relation to exempt charity
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  45. 44 Merger of charities
  46. 45 Regulation of public charitable collections
  47. 46 Charitable appeals that are not public charitable collections
  48. 47 Other definitions for purposes of this Chapter
  49. 67 Statements indicating benefits for charitable institutions and fund-raisers
  50. 68 Statements indicating benefits for charitable institutions and collectors
  51. 69 Reserve power to control fund-raising by charitable institutions
  52. 70 Power of relevant Minister to give financial assistance to charitable, benevolent or philanthropic institutions
  53. 71 Power of National Assembly for Wales to give financial assistance to charitable, benevolent or philanthropic institutions
  54. 72 Disclosure of information to and by Northern Ireland regulator
  55. 73 Report on operation of this Act
  56. 74 Orders and regulations
  57. 75 Amendments, repeals, revocations and transitional provisions
  58. 76 Pre-consolidation amendments
  59. 77 Amendments reflecting changes in company law audit provisions
  60. 78 Interpretation
  61. 79 Commencement
  62. 80 Short title and extent
  63. SCHEDULE 1 The Charity Commission
  64. SCHEDULE 2 Establishment of the Charity Commission: supplementary
  65. SCHEDULE 3 The Charity Tribunal
  66. SCHEDULE 4 Appeals and applications to Charity Tribunal
  67. SCHEDULE 5 Exempt charities: increased regulation under 1993 Act
  68. SCHEDULE 6 Group accounts
  69. SCHEDULE 8 Minor and consequential amendments
  70. SCHEDULE 9 Repeals and revocations
  71. SCHEDULE 10 Transitional provisions and savings

Proposed changes to this act

No one has proposed a change to this act yet.

71 provisions

Title and introductory text

Charities Act 2006 2006 c. 50 An Act to provide for the establishment and functions of the Charity Commission for England and Wales and the Charity Tribunal; to make other amendments of the law about charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; to make other provision about the funding of such institutions; and for connected purposes. [8th November 2006] Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

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1 Meaning of “charity”

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2 Meaning of “charitable purpose”

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3 The “public benefit” test

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4 Guidance as to operation of public benefit requirement

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5 Special provisions about recreational charities, sports clubs etc.

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6 The Charity Commission

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7 The Commission's objectives, general functions and duties

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8 The Charity Tribunal

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9 Registration of charities

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10 Interim changes in threshold for registration of small charities

(1) At any time before the appointed day, the Minister may by order amend section 3 of the 1993 Act (the register of charities) so as to— (a) replace section 3(5)(c) (threshold for registration of small charities) with a provision referring to a charity whose gross income does not exceed such sum as is prescribed in the order, and (b) define “gross income” for the purposes of that provision. (2) Subsection (1) does not affect the existing power under section 3(12) of that Act to increase the financial limit specified in section 3(5)(c). (3) This section ceases to have effect on the appointed day. (4) In this section “the appointed day” means the day on which section 3A(1) to (5) of the 1993 Act (as substituted by section 9 of this Act) come into force by virtue of an order under section 79 of this Act.

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11 Changes in exempt charities

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12 Increased regulation of exempt charities under 1993 Act

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13 General duty of principal regulator in relation to exempt charity

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14 Commission to consult principal regulator before exercising powers in relation to exempt charity

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