OpenLegislation

Charities Act 2006

2006 c. 50 · Enacted 8 November 2006 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 7 February 2023.

An Act to provide for the establishment and functions of the Charity Commission for England and Wales and the Charity Tribunal; to make other amendments of the law about charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; to make other provision about the funding of such institutions; and for connected purposes.[8th November 2006]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Contents

  1. Part 1: Meaning of “charity” and “charitable purpose”
  2. 1Meaning of “charity” Repealed
  3. 2Meaning of “charitable purpose” Repealed
  4. 3The “public benefit” test Repealed
  5. 4Guidance as to operation of public benefit requirement Repealed
  6. 5Special provisions about recreational charities, sports clubs etc. Repealed
  7. Part 2: Regulation of charities
  8. Chapter 1: The Charity Commission
  9. Establishment of Charity Commission
  10. 6The Charity Commission Repealed
  11. ...
  12. 7The Commission's objectives, general functions and duties Repealed
  13. Chapter ...: ...
  14. 8The Charity Tribunal Repealed
  15. Chapter 3: Registration of charities
  16. General
  17. 9Registration of charities Repealed
  18. 10Interim changes in threshold for registration of small charities
  19. Exempt charities: registration and regulation
  20. 11Changes in exempt charities Repealed
  21. 12Increased regulation of exempt charities under 1993 Act Repealed
  22. 13General duty of principal regulator in relation to exempt charity Repealed
  23. 14Commission to consult principal regulator before exercising powers in relation to exempt charity Repealed
  24. Chapter 4: Application of property cy-près
  25. Cy-près occasions
  26. 15... Repealed
  27. 16... Repealed
  28. 17... Repealed
  29. Schemes
  30. 18... Repealed
  31. Chapter 5: Assistance and supervision of charities by court and Commission
  32. Suspension or removal of trustees etc. from membership
  33. 19... Repealed
  34. Directions by Commission
  35. 20... Repealed
  36. 21... Repealed
  37. Publicity relating to schemes
  38. 22... Repealed
  39. Common investment schemes
  40. 23... Repealed
  41. Advice or other assistance
  42. 24... Repealed
  43. 25... Repealed
  44. Powers of entry etc.
  45. 26... Repealed
  46. Mortgages of charity land
  47. 27... Repealed
  48. Chapter 6: Audit or examination of accounts where charity is not a company
  49. 28... Repealed
  50. 29... Repealed
  51. 30... Repealed
  52. Chapter 7: Charitable companies
  53. 31... Repealed
  54. 32... Repealed
  55. 33... Repealed
  56. Chapter 8: Charitable incorporated organisations
  57. 34... Repealed
  58. Chapter 9: Charity trustees etc.
  59. Waiver of disqualification
  60. 35... Repealed
  61. Remuneration of trustees etc.
  62. 36... Repealed
  63. 37... Repealed
  64. Liability of trustees etc.
  65. 38... Repealed
  66. 39... Repealed
  67. Chapter 10: Powers of unincorporated charities
  68. 40... Repealed
  69. 41... Repealed
  70. 42... Repealed
  71. Chapter ...: ...
  72. Spending of capital
  73. 43... Repealed
  74. Mergers
  75. 44Merger of charities Repealed
  76. Part 3: Funding for charitable, benevolent or philanthropic institutions
  77. Chapter 1: Public charitable collections
  78. Preliminary
  79. 45Regulation of public charitable collections
  80. 46Charitable appeals that are not public charitable collections
  81. 47Other definitions for purposes of this Chapter
  82. Restrictions on conducting collections Not yet in force
  83. 48Restrictions on conducting collections in a public place Not yet in force
  84. 49Restrictions on conducting door to door collections Not yet in force
  85. 50Exemption for local, short-term collections Not yet in force
  86. Public collections certificates Not yet in force
  87. 51Applications for certificates Not yet in force
  88. 52Determination of applications and issue of certificates Not yet in force
  89. 53Grounds for refusing to issue a certificate Not yet in force
  90. 54Power to call for information and documents Not yet in force
  91. 55Transfer of certificate between trustees of unincorporated charity Not yet in force
  92. 56Withdrawal or variation etc. of certificates Not yet in force
  93. 57Appeals against decisions of the Commission Not yet in force
  94. Permits Not yet in force
  95. 58Applications for permits to conduct collections in public places Not yet in force
  96. 59Determination of applications and issue of permits Not yet in force
  97. 60Refusal of permits Not yet in force
  98. 61Withdrawal or variation etc. of permits Not yet in force
  99. 62Appeals against decisions of local authority Not yet in force
  100. Supplementary Not yet in force
  101. 63Regulations Not yet in force
  102. 64Offences Not yet in force
  103. 65Offences by bodies corporate Not yet in force
  104. 66Service of documents Not yet in force
  105. Chapter 2: Fund-raising
  106. 67Statements indicating benefits for charitable institutions and fund-raisers
  107. 68Statements indicating benefits for charitable institutions and collectors
  108. 69Reserve power to control fund-raising by charitable institutions
  109. Chapter 3: Financial assistance
  110. 70Power of relevant Minister to give financial assistance to charitable, benevolent or philanthropic institutions
  111. 71Power of National Assembly for Wales to give financial assistance to charitable, benevolent or philanthropic institutions
  112. Part 4: Miscellaneous and general
  113. Miscellaneous
  114. 72Disclosure of information to and by Northern Ireland regulator
  115. 73Report on operation of this Act
  116. General
  117. 74Orders and regulations
  118. 75Amendments, repeals, revocations and transitional provisions
  119. 76Pre-consolidation amendments Repealed
  120. 77Amendments reflecting changes in company law audit provisions
  121. 78Interpretation
  122. 79Commencement
  123. 80Short title and extent
  124. Schedule 1: The Charity Commission
  125. 1Paragraph 1 Repealed
  126. House of Commons Disqualification Act 1975 (c. 24) Repealed
  127. 2Paragraph 2 Repealed
  128. Northern Ireland Assembly Disqualification Act 1975 (c. 25) Repealed
  129. 3Paragraph 3 Repealed
  130. Schedule 2: Establishment of the Charity Commission: supplementary
  131. 1Paragraph 1 Repealed
  132. Appointments to Commission Repealed
  133. 2Paragraph 2 Repealed
  134. Effect of transfers under section 6 Repealed
  135. 3Paragraph 3 Repealed
  136. First annual report of Commission Repealed
  137. 4Paragraph 4 Repealed
  138. Resource accounts of Commission Repealed
  139. 5Paragraph 5 Repealed
  140. Schedule 3: The Charity Tribunal
  141. 1Paragraph 1 Repealed
  142. House of Commons Disqualification Act 1975 (c. 24) Repealed
  143. 2Paragraph 2 Repealed
  144. Northern Ireland Assembly Disqualification Act 1975 (c. 25) Repealed
  145. 3Paragraph 3 Repealed
  146. Courts and Legal Services Act 1990 (c. 41) Repealed
  147. 4Paragraph 4 Repealed
  148. Tribunals and Inquiries Act 1992 (c. 53) Repealed
  149. 5Paragraph 5 Repealed
  150. Schedule 4: Appeals and applications to Charity Tribunal
  151. Paragraph Repealed
  152. Schedule 5: Exempt charities: increased regulation under 1993 Act
  153. ...
  154. Paragraph Repealed
  155. Schedule 6: Group accounts
  156. Paragraph Repealed
  157. Schedule 7: Charitable incorporated organisations Repealed
  158. Part 1: New Part 8A of and Schedule 5B to 1993 Act Repealed
  159. 1Paragraph 1 Repealed
  160. 2Paragraph 2 Repealed
  161. Part 2: Other amendments of 1993 Act Repealed
  162. 3Paragraph 3 Not yet in force
  163. 4Paragraph 4 Not yet in force
  164. 5Paragraph 5 Not yet in force
  165. 6Paragraph 6 Repealed
  166. 7Paragraph 7 Not yet in force
  167. Schedule 8: Minor and consequential amendments
  168. Literary and Scientific Institutions Act 1854 (c. 112)
  169. 1Paragraph 1 Repealed
  170. Places of Worship Registration Act 1855 (c. 81)
  171. 2Paragraph 2 Repealed
  172. Bishops Trusts Substitution Act 1858 (c. 71)
  173. 3Paragraph 3
  174. 4Paragraph 4
  175. 5Paragraph 5
  176. Places of Worship Sites Amendment Act 1882 (c. 21)
  177. 6Paragraph 6 Repealed
  178. Municipal Corporations Act 1882 (c. 50)
  179. 7Paragraph 7
  180. Technical and Industrial Institutions Act 1892 (c. 29)
  181. 8Paragraph 8 Repealed
  182. Local Government Act 1894 (c. 73)
  183. 9Paragraph 9
  184. Commons Act 1899 (c. 30)
  185. 10Paragraph 10
  186. Open Spaces Act 1906 (c. 25)
  187. 11Paragraph 11
  188. 12Paragraph 12
  189. 13Paragraph 13
  190. 14Paragraph 14
  191. Police, Factories, &c. (Miscellaneous Provisions) Act 1916 (c. 31) Not yet in force
  192. 15Paragraph 15 Not yet in force
  193. National Trust Charity Scheme Confirmation Act 1919 (c. lxxxiv)
  194. 16Paragraph 16
  195. 17Paragraph 17
  196. 18Paragraph 18
  197. Settled Land Act 1925 (c. 18)
  198. 19Paragraph 19
  199. Landlord and Tenant Act 1927 (c. 36)
  200. 20Paragraph 20
  201. Voluntary Hospitals (Paying Patients) Act 1936 (c. 17)
  202. 21Paragraph 21
  203. 22Paragraph 22
  204. 23Paragraph 23
  205. 24Paragraph 24
  206. 25Paragraph 25
  207. 26Paragraph 26
  208. 27Paragraph 27
  209. Green Belt (London and Home Counties) Act 1938 (c. xciii)
  210. 28Paragraph 28
  211. ...
  212. 29Paragraph 29 Repealed
  213. 30Paragraph 30 Repealed
  214. 31Paragraph 31 Repealed
  215. Crown Proceedings Act 1947 (c. 44)
  216. 32Paragraph 32
  217. London County Council (General Powers) Act 1947 (c. xlvi)
  218. 33Paragraph 33
  219. London County Council (General Powers) Act 1951 (c. xli)
  220. 34Paragraph 34
  221. City of London (Various Powers) Act 1952 (c. vi)
  222. 35Paragraph 35
  223. City of London (Guild Churches) Act 1952 (c. xxxviii)
  224. 36Paragraph 36
  225. London County Council (General Powers) Act 1955 (c. xxix)
  226. 37Paragraph 37
  227. Parochial Church Councils (Powers) Measure 1956 (No. 3)
  228. 38Paragraph 38
  229. Recreational Charities Act 1958 (c. 17)
  230. 39Paragraph 39 Repealed
  231. Church Funds Investment Measure 1958 (No. 1) Not yet in force
  232. 40Paragraph 40 Not yet in force
  233. Incumbents and Churchwardens (Trusts) Measure 1964 (No. 2)
  234. 41Paragraph 41
  235. 42Paragraph 42
  236. 43Paragraph 43
  237. 44Paragraph 44
  238. 45Paragraph 45
  239. ...
  240. 46Paragraph 46 Repealed
  241. ...
  242. 47Paragraph 47 Repealed
  243. Clergy Pensions (Amendment) Measure 1967 (No. 1)
  244. 48Paragraph 48 Repealed
  245. Ministry of Housing and Local Government Provisional Order Confirmation (Greater London Parks and Open Spaces) Act 1967 (c. xxix)
  246. 49Paragraph 49
  247. Redundant Churches and other Religious Buildings Act 1969 (c. 22)
  248. 50Paragraph 50 Repealed
  249. 51Paragraph 51 Repealed
  250. 52Paragraph 52 Repealed
  251. Children and Young Persons Act 1969 (c. 54)
  252. 53Paragraph 53
  253. Synodical Government Measure 1969 (No. 2)
  254. 54Paragraph 54 Repealed
  255. Local Government Act 1972 (c. 70)
  256. 55Paragraph 55 Repealed
  257. Consumer Credit Act 1974 (c. 39)
  258. 56Paragraph 56
  259. Sex Discrimination Act 1975 (c. 65)
  260. 57Paragraph 57 Repealed
  261. ...
  262. 58Paragraph 58 Repealed
  263. 59Paragraph 59 Repealed
  264. 60Paragraph 60 Repealed
  265. Interpretation Act 1978 (c. 30)
  266. 61Paragraph 61 Repealed
  267. Dioceses Measure 1978 (No. 1)
  268. 62Paragraph 62
  269. 63Paragraph 63
  270. 64Paragraph 64
  271. Disused Burial Grounds (Amendment) Act 1981 (c. 18)
  272. 65Paragraph 65 Repealed
  273. Local Government (Miscellaneous Provisions) Act 1982 (c. 30) Not yet in force
  274. 66Paragraph 66 Not yet in force
  275. Administration of Justice Act 1982 (c. 53)
  276. 67Paragraph 67
  277. Pastoral Measure 1983 (No. 1)
  278. 68Paragraph 68
  279. 69Paragraph 69 Repealed
  280. 70Paragraph 70
  281. 71Paragraph 71
  282. 72Paragraph 72
  283. Rates Act 1984 (c. 33) Not yet in force
  284. 73Paragraph 73 Not yet in force
  285. Companies Act 1985 (c. 6)
  286. 74Paragraph 74
  287. 75Paragraph 75 Not yet in force
  288. 76Paragraph 76
  289. Housing Act 1985 (c. 68)
  290. 77Paragraph 77
  291. Housing Associations Act 1985 (c. 69)
  292. 78Paragraph 78
  293. Agricultural Holdings Act 1986 (c. 5)
  294. 79Paragraph 79
  295. Coal Industry Act 1987 (c. 3)
  296. 80Paragraph 80
  297. Reverter of Sites Act 1987 (c. 15)
  298. 81Paragraph 81
  299. 82Paragraph 82
  300. 83Paragraph 83
  301. 84Paragraph 84
  302. Education Reform Act 1988 (c. 40)
  303. 85Paragraph 85 Repealed
  304. Courts and Legal Services Act 1990 (c. 41)
  305. 86Paragraph 86 Repealed
  306. London Local Authorities Act 1991 (c. xiii)
  307. 87Paragraph 87 Repealed
  308. Further and Higher Education Act 1992 (c. 13)
  309. 88Paragraph 88 Repealed
  310. Charities Act 1992 (c. 41)
  311. 89Paragraph 89
  312. 90Paragraph 90
  313. 91Paragraph 91
  314. 92Paragraph 92
  315. 93Paragraph 93
  316. 94Paragraph 94 Not yet in force
  317. 95Paragraph 95 Not yet in force
  318. Charities Act 1993 (c. 10)
  319. 96Paragraph 96 Repealed
  320. 97Paragraph 97 Repealed
  321. 98Paragraph 98 Repealed
  322. 99Paragraph 99 Repealed
  323. 100Paragraph 100 Repealed
  324. 101Paragraph 101 Repealed
  325. 102Paragraph 102 Repealed
  326. 103Paragraph 103 Repealed
  327. 104Paragraph 104 Repealed
  328. 105Paragraph 105 Repealed
  329. 106Paragraph 106 Repealed
  330. 107Paragraph 107 Repealed
  331. 108Paragraph 108 Repealed
  332. 109Paragraph 109 Repealed
  333. 110Paragraph 110 Repealed
  334. 111Paragraph 111 Repealed
  335. 112Paragraph 112 Repealed
  336. 113Paragraph 113 Repealed
  337. 114Paragraph 114 Repealed
  338. 115Paragraph 115 Repealed
  339. 116Paragraph 116 Repealed
  340. 117Paragraph 117 Repealed
  341. 118Paragraph 118 Repealed
  342. 119Paragraph 119 Repealed
  343. 120Paragraph 120 Repealed
  344. 121Paragraph 121 Repealed
  345. 122Paragraph 122 Repealed
  346. 123Paragraph 123 Repealed
  347. 124Paragraph 124 Repealed
  348. 125Paragraph 125 Repealed
  349. 126Paragraph 126 Repealed
  350. 127Paragraph 127 Repealed
  351. 128Paragraph 128 Repealed
  352. 129Paragraph 129 Repealed
  353. 130Paragraph 130 Repealed
  354. 131Paragraph 131 Repealed
  355. 132Paragraph 132 Repealed
  356. 133Paragraph 133 Repealed
  357. 134Paragraph 134 Repealed
  358. 135Paragraph 135 Repealed
  359. 136Paragraph 136 Repealed
  360. 137Paragraph 137 Repealed
  361. 138Paragraph 138 Repealed
  362. 139Paragraph 139 Repealed
  363. 140Paragraph 140 Repealed
  364. 141Paragraph 141 Repealed
  365. 142Paragraph 142 Repealed
  366. 143Paragraph 143 Repealed
  367. 144Paragraph 144 Repealed
  368. 145Paragraph 145 Repealed
  369. 146Paragraph 146 Repealed
  370. 147Paragraph 147 Repealed
  371. 148Paragraph 148 Repealed
  372. 149Paragraph 149 Repealed
  373. 150Paragraph 150 Repealed
  374. 151Paragraph 151 Repealed
  375. 152Paragraph 152 Repealed
  376. 153Paragraph 153 Repealed
  377. 154Paragraph 154 Repealed
  378. 155Paragraph 155 Repealed
  379. 156Paragraph 156 Repealed
  380. 157Paragraph 157 Repealed
  381. 158Paragraph 158 Repealed
  382. 159Paragraph 159 Repealed
  383. 160Paragraph 160 Repealed
  384. 161Paragraph 161 Repealed
  385. 162Paragraph 162 Repealed
  386. 163Paragraph 163 Repealed
  387. 164Paragraph 164 Repealed
  388. 165Paragraph 165 Repealed
  389. 166Paragraph 166 Repealed
  390. 167Paragraph 167 Repealed
  391. 168Paragraph 168 Repealed
  392. 169Paragraph 169 Repealed
  393. 170Paragraph 170 Repealed
  394. 171Paragraph 171 Repealed
  395. 172Paragraph 172 Repealed
  396. 173Paragraph 173 Repealed
  397. 174Paragraph 174 Repealed
  398. 175Paragraph 175 Repealed
  399. 176Paragraph 176 Repealed
  400. 177Paragraph 177 Repealed
  401. 178Paragraph 178 Repealed
  402. Deregulation and Contracting Out Act 1994 (c. 40)
  403. 179Paragraph 179
  404. Pensions Act 1995 (c. 26)
  405. 180Paragraph 180 Repealed
  406. Reserve Forces Act 1996 (c. 14)
  407. 181Paragraph 181
  408. Trusts of Land and Appointment of Trustees Act 1996 (c. 47)
  409. 182Paragraph 182
  410. Housing Act 1996 (c. 52)
  411. 183Paragraph 183
  412. 184Paragraph 184
  413. 185Paragraph 185
  414. 186Paragraph 186
  415. 187Paragraph 187
  416. 188Paragraph 188
  417. 189Paragraph 189
  418. 190Paragraph 190 Repealed
  419. 191Paragraph 191 Repealed
  420. 192Paragraph 192
  421. School Standards and Framework Act 1998 (c. 31)
  422. 193Paragraph 193 Repealed
  423. 194Paragraph 194 Repealed
  424. 195Paragraph 195 Repealed
  425. ...
  426. 196Paragraph 196 Repealed
  427. Trustee Act 2000 (c. 29)
  428. 197Paragraph 197
  429. Churchwardens Measure 2001 (No. 1)
  430. 198Paragraph 198 Repealed
  431. Licensing Act 2003 (c. 17)
  432. 199Paragraph 199 Repealed
  433. Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27)
  434. 200Paragraph 200
  435. 201Paragraph 201
  436. 202Paragraph 202
  437. 203Paragraph 203
  438. 204Paragraph 204 Repealed
  439. Pensions Act 2004 (c. 35)
  440. 205Paragraph 205 Repealed
  441. 206Paragraph 206 Repealed
  442. 207Paragraph 207 Repealed
  443. Constitutional Reform Act 2005 (c. 4)
  444. 208Paragraph 208 Repealed
  445. Charities and Trustee Investment (Scotland) Act 2005 (asp 10)
  446. 209Paragraph 209
  447. 210Paragraph 210
  448. 211Paragraph 211
  449. Equality Act 2006 (c. 3)
  450. 212Paragraph 212 Repealed
  451. Schedule 9: Repeals and revocations
  452. Schedule 10: Transitional provisions and savings
  453. Section 4: guidance as to operation of public benefit requirement
  454. 1Paragraph 1 Repealed
  455. Section 5: recreational charities etc.
  456. 2Paragraph 2 Repealed
  457. Section 18: cy-près schemes
  458. 3Paragraph 3 Repealed
  459. Section 19: suspension or removal of trustee etc. from membership of charity
  460. 4Paragraph 4 Repealed
  461. Section 20: specific directions for protection of charity
  462. 5Paragraph 5 Repealed
  463. Section 26: offence of obstructing power of entry
  464. 6Paragraph 6 Repealed
  465. Section 28: audit or examination of accounts of charity which is not a company
  466. 7Paragraph 7 Repealed
  467. Section 29: auditor etc. of charity which is not a company to report matters to Commission
  468. 8Paragraph 8 Repealed
  469. Section 32: audit or examination of accounts of charitable companies
  470. 9Paragraph 9 Repealed
  471. Section 33: auditor etc. of charitable company to report matters to Commission
  472. 10Paragraph 10 Repealed
  473. Section 35: waiver of trustee's disqualification
  474. 11Paragraph 11 Repealed
  475. Section 36: remuneration of trustees etc. providing services to charity
  476. 12Paragraph 12 Repealed
  477. Section 38: relief from liability for breach of trust or duty
  478. 13Paragraph 13 Repealed
  479. Section 44: registration of charity mergers
  480. 14Paragraph 14 Repealed
  481. Section 67: statements relating to fund-raising
  482. 15Paragraph 15
  483. Section 72: Disclosure of information to and by Northern Ireland regulator
  484. 16Paragraph 16
  485. Schedule 6: group accounts
  486. 17Paragraph 17 Repealed
  487. Schedule 8: minor and consequential amendments
  488. 18Paragraph 18 Repealed
  489. 19Paragraph 19 Repealed
  490. 20Paragraph 20 Repealed
  491. Schedule 9: savings on repeal of provisions of Charities Act 1960
  492. 21Paragraph 21
  493. 22Paragraph 22
  494. 23Paragraph 23
  495. 24Paragraph 24 Repealed
  496. 25Paragraph 25
  497. 26Paragraph 26 Repealed
  498. 27Paragraph 27
  499. Schedule 9: savings on repeal of provisions of Charities Act 1992
  500. 28Paragraph 28
  501. Schedule 9: repeal of certain repeals made by Charities Acts 1960 and 1992
  502. 29Paragraph 29