Section 1 Charities Act 2011 provides the definition in England and Wales:
- (1) For the purposes of the law of England and Wales, “charity” means an institution which—
- (a) is established for charitable purposes only, and (the org sole function is self-perpetuation)
- (b) falls to be subject to the control of the High Court in the exercise of its jurisdiction with respect to charities.
The Charities Act 2011 provides the following list of charitable purposes.[29]
the prevention or relief of poverty
the advancement of education
the advancement of religion (AND?)
the advancement of health or the saving of lives
the advancement of citizenship or community development
the advancement of the arts, culture, heritage or science
the advancement of amateur sport
the advancement of human rights, conflict resolution or reconciliation or the promotion of religious or racial harmony or equality and diversity
the advancement of environmental protection or improvement
the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage
the advancement of animal welfare
the promotion of the efficiency of the armed forces of the Crown or of the police, fire and rescue services or ambulance services
other purposes currently recognized as charitable and any new charitable purposes which are similar to another charitable purpose.
A charity must ALSO provide a public benefit via the relief of poverty, the advancement of education, the advancement of religion, and other purposes considered beneficial to the community.