In England and Wales, a charity is an organisation that is:
- established for charitable purposes only, and
- subject to the High Court’s charity law jurisdiction
Purposes are what your charity is set up to achieve - they are explained in your governing document. To be charitable, your charity’s purposes must:
- fall within the descriptions of purposes
- be for the public benefit
This guidance explains what you need to think about when setting up a charity. It can also be used if you are already a charity and want to change your purposes.