Setting up and running a charity – collection

Charitable purposes and public benefit

Guidance on public benefit and charitable purposes for charities and organisations wishing to become charities.

To be a charity in England or Wales, your organisation must be set up with purposes which are exclusively charitable for the public benefit. You also need to carry out these purposes for the public benefit when you run your charity and report on this in your trustees’ annual report.

You need to confirm that you have had regard to the public benefit guides PB1, PB2 and PB3 when making decisions they are relevant to.

Introductory guides

  1. Public benefit: rules for charities

    • Detailed guide
  2. How to write charitable purposes

    • Detailed guide

Public benefit guides

  1. Public benefit: an overview

    • Guidance
  2. Public benefit: the public benefit requirement (PB1)

    • Guidance
  3. Public benefit: running a charity (PB2)

    • Guidance
  4. Public benefit: reporting (PB3)

    • Guidance

Charitable purposes

  1. Charitable purposes

    • Guidance
  2. Example charitable objects

    • Guidance
  3. Furthering charitable purposes only

    • Guidance
  4. Charities: supplementary public benefit guidance

    • Policy paper
  1. Legal analysis: public benefit

    • Guidance
  2. What makes a charity (CC4)

    • Guidance
  3. Public benefit guidance: table of changes

    • Guidance
  4. Public benefit consultation: summary of responses and action

    • Guidance
  5. Examples of personal benefit

    • Guidance