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

    • 14 February 2014
    • Detailed guide
  2. How to write charitable purposes

    • 4 November 2014
    • Detailed guide

Public benefit guides

  1. Public benefit: an overview

    • 16 September 2013
    • Guidance
  2. Public benefit: the public benefit requirement (PB1)

    • 16 September 2013
    • Guidance
  3. Public benefit: running a charity (PB2)

    • 16 September 2013
    • Guidance
  4. Public benefit: reporting (PB3)

    • 16 September 2013
    • Guidance

Charitable purposes

  1. Charitable purposes

    • 16 September 2013
    • Guidance
  2. Example charitable objects

    • 10 May 2013
    • Guidance
  3. Furthering charitable purposes only

    • 10 May 2013
    • Guidance
  4. Charities: supplementary public benefit guidance

    • 1 December 2011
    • Policy paper
  1. Legal analysis: public benefit

    • 16 September 2013
    • Guidance
  2. What makes a charity (CC4)

    • 1 September 2013
    • Guidance
  3. Public benefit guidance: table of changes

    • 16 September 2013
    • Guidance
  4. Public benefit consultation: summary of responses and action

    • 16 September 2013
    • Guidance
  5. Examples of personal benefit

    • 10 May 2013
    • Guidance