Regulation—excepted or exempt charities

The following Private Client practice note provides comprehensive and up to date legal information covering:

  • Regulation—excepted or exempt charities
  • What is an excepted charity?
  • What is an exempt charity?

Regulation—excepted or exempt charities

FORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a staggered basis between now and Autumn 2023. CA 2022 will implement the majority of the recommendations from the 2017 Law Commission report, ‘Technical Issues in Charity Law’. For a summary of the recommendations that have been accepted, see News Analysis: Government response to Law Commission report ‘Technical Issues in Charity Law’. For further guidance on the implementation of CA 2022, see News Analysis: Charities Act 2022—what do we know so far?.

Of particular relevance to this Practice Note, the government agreed, in line with the Law Commission’s recommendations that the financial thresholds in the Charities Act 2011 (CA 2011) should be reviewed every ten years with a view to increasing them, by secondary legislation, in line with inflation. Charities’ registration, accounting and reporting requirements vary according to financial thresholds such as a charity’s income. By reviewing these

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