| Commentary

30 Formalities of registration

| Commentary

30 Formalities of registration

Registration is mandatory for all CIOs and for all other charities except1:

  1. 30.1

        exempt charities2;

  2. 30.2

        charities excepted by order of the Charity Commission or by regulations made by the Minister for the Cabinet Office where the gross income does not exceed £100,000; or

  3. 30.3

        small charities where the gross income does not exceed £5,000.

The income is that received in the immediately preceding financial year or as estimated by the Charity Commission for the financial year in question3. The sums may be amended from time to time by order of the Minister where it is considered

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