자선단체 등록
자선위원회에 새로운 자선단체를 등록하는 방법.
개요
To set up a charity in England and Wales, you must have exclusively charitable purposes for the public benefit, choose a legal structure (CIO, trust, unincorporated association, or company), and register with the Charity Commission if your annual income exceeds £5,000 (or for all CIOs). Registration brings legal recognition, tax advantages (Gift Aid, business rates relief), and public accountability.
단계별 절차
Define your charitable purposes
Your charity must have purposes that fall within the 13 descriptions of charitable purposes in the Charities Act 2011 (e.g., prevention of poverty, advancement of education, promotion of health) and must be for the public benefit.
- The public benefit requirement means your charity must benefit a sufficient section of the public
- Read the Charity Commission's guidance on public benefit
Choose a legal structure
The most common structures are: Charitable Incorporated Organisation (CIO) — recommended for most new charities, providing limited liability; Charitable company limited by guarantee; Unincorporated charitable trust; Unincorporated charitable association. Each has different governance and liability implications.
- CIOs are the most popular choice for new charities
- You need at least 3 trustees
Prepare your governing document
Draft your charity's constitution (CIO), trust deed, or articles of association using the Charity Commission's model documents. The governing document sets out your purposes, powers, trustee arrangements, and decision-making procedures.
- Use the Charity Commission's model constitutions as a starting point
- Consider including power to pay trustees only if essential
Apply to the Charity Commission
Apply online through the Charity Commission's registration portal. You will need: the governing document, details of trustees, a description of planned activities, and financial information. CIOs must register regardless of income; other structures must register if income exceeds £5,000.
- Applications typically take 5-30 days for straightforward cases
- Complex or novel purposes may take longer
비용
중요 경고
Charity trustees have legal duties — ensure all trustees understand their responsibilities.
A charity's purposes must be exclusively charitable — any non-charitable purpose will prevent registration.
Political campaigning can be an activity but cannot be a purpose.