IHTM11117 - General outline: the registration condition

In England and Wales the Charities Act 2011 provides for a register of charities. Registration under the Act indicates that an institution is or was a qualifying charity at any time when it is or was on the register. If an organisation in England and Wales is required to register by the Charities Act 2011, it must do so to qualify for the charity exemption. But not all charities have to be registered under the Act, so a body that is not registered may still be a qualifying charity.