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Unincorporated associations are organisations set up through an agreement between a group of people who come together for a reason other than to make a profit

This consultation seeks information on the risks non-profit organisations face from terrorist financing schemes.

• Updated: 3 January 2025

To start a charity you need trustees, to choose a business structure, decide suitable charitable purposes and you may have to register with the Charity Commission

• Set up a charity

  There are 6 steps to setting up a charity. Find trustees for your charity…

• Charitable purposes

  Your charity must have ‘charitable purposes’ that help the public (known…

• Name your charity

  The official name of your charity is known as its ‘main name’. Your…

• Structures

  You must choose a structure for your charity, which will affect things…

• Governing document

  You must create a ‘governing document’ (or ‘rulebook’) for your charity…

• Register your charity

  You must apply to register your charity if both: its income is at least…

Decide whether to set up a charitable incorporated organisation (CIO), a charitable company or an unincorporated association or trust.

• Updated: 4 November 2014

Find out which admission charges to cultural exhibitions and events are exempt from VAT.

• Updated: 31 December 2020

Find out when you can zero rate VAT for advertisements and goods used for the collection of donations.

• Updated: 26 September 2022

Tax exemptions and reliefs for charities - apply for recognition by HMRC as a charity, reclaim tax on Gift Aid, profits and expenditure

Start a business to help people or communities - business structures including community interest companies and co-operatives

Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.

• Updated: 22 November 2024

£76 million Community Organisations Cost of Living Fund delivered.

• Updated: 27 September 2024