Guidance

Exempt charities (CC23)

What it means to be an 'exempt' charity and how exempt charities are regulated.

• From: The Charity Commission
• Published: 1 September 2013
• Last updated: 14 June 2023 — See all updates

Applies to England and Wales

• Publication for Northern Ireland
• Publication for Scotland

Documents

Exempt charities (CC23)

Ref: CC23

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Registered societies under the Co-operative and Community Benefit Societies Act 2014 (previously known as Industrial and Provident Societies) - payment of interest on share capital

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Details

This guidance lists charities that are exempt from registration and regulation by the Charity Commission. When the Charities Act 2011 is fully implemented, exempt charities must either:

• have a ‘principal regulator’ to regulate them as charities, or
• no longer be exempt and have the Commission as regulator

Principal regulators must promote exempt charities’ compliance with charity law. They have no powers of enforcement, and must work with the Commission.

Published 1 September 2013
Last updated 14 June 2023 + show all updates

1. 14 June 2023

   Guidance updated to reflect changes introduced by the Charities Act 2022.

2. 9 August 2019

   Updated the details of principal regulators of exempt charities, and included information about recent regulations that have come into force.

3. 1 September 2013

   First published.