Setting up a charity

Copyright © 2026 LexisNexis
Produced by Tolley in association with Speechly Bircham LLP
Trusts and Inheritance Tax
Guidance

Setting up a charity

Copyright © 2026 LexisNexis
Produced by Tolley in association with Speechly Bircham LLP
Trusts and Inheritance Tax
Guidance
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Introduction to setting up a charity

This guidance note is designed to set out the main practical and legal issues to consider before setting up a new charity in England and Wales. It also sets out the requirements for registering a charity.

For further detail on any of the subjects included in this note, please visit the Charity Commission website.

Factors to consider before setting up a charity

New charities are established for a number of reasons. Grant-making charities can be useful vehicles for managing charitable donations effectively and tax-efficiently. In some cases, feeding donations through a grant-making charity is the only way to obtain UK tax relief on donations that will be used to carry out charitable activities. For example, this may be the case where the intention is to transfer funding to a body established outside the European Economic Area.

A new operating charity, on the other hand, may be established to pursue a charitable objective which is not carried out by any existing charity, or where the

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  • 30 Mar 2026 10:33

Home/ Tolley Tax Guidance/ Trusts and Inheritance Tax / Advising on charities

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