Guidance

How to write charitable purposes

How to decide what your charity바카라 사이트檚 purposes are and write them in the 바카라 사이트榦bjects바카라 사이트� clause of your governing document.

From:
The Charity Commission
Published
16 September 2013
Last updated
4 November 2014 바카라 사이트� See all updates

Applies to England and Wales

About charitable purposes

Your charity바카라 사이트檚 바카라 사이트榩urpose바카라 사이트� is what it is set up to achieve. A charitable purpose is one that:

Why purposes are important

Your charity바카라 사이트檚 purposes are important for:

  • the Charity Commission 바카라 사이트� to decide if your organisation is a charity
  • HM Revenue and Customs 바카라 사이트� to decide if it qualifies for tax relief
  • anyone joining, supporting or benefiting from your charity 바카라 사이트� so they can understand what it does, who it helps, where and how it works
  • your trustees 바카라 사이트� the purposes set out the limit of what your charity can do; your trustees must make decisions and run the charity in a way that is consistent with its purposes

How to write your charity바카라 사이트檚 purposes

Your charity바카라 사이트檚 purposes should make it clear:

  • what outcomes your charity is set up to achieve
  • how it will achieve these outcomes
  • who will benefit from these outcomes
  • where the benefits extend to

For example:

For the public benefit, the relief and assistance of people in need (what) in any part of the world (where) who are the victims of war or natural disaster or catastrophe (who) by supplying them with medical aid (how).

When writing your charity바카라 사이트檚 purposes, you need to:

  • understand that the words you use matter - you can바카라 사이트檛 say that your charity is set up to do anything that isn바카라 사이트檛 charitable
  • state clearly what your charity바카라 사이트檚 purpose is - if it바카라 사이트檚 not clear, the commission can바카라 사이트檛 be certain that it바카라 사이트檚 charitable
  • be precise - use plain, simple language and avoid vague or ambiguous wording
  • explain any terms that may not be generally understood or have more than one meaning
  • include all your charity바카라 사이트檚 purposes, if it has more than one

Step 1: what outcomes your charity is set up to achieve

State what outcomes your charity is set up to achieve, such as 바카라 사이트渢he relief of poverty바카라 사이트�. These must all be charitable.

Each of your charity바카라 사이트檚 purposes must fall within one or more of 13 descriptions of purposes listed in the Charities Act. These are broad headings under which all charitable purposes must fall.

You can use the wording of one or more of these descriptions to say what outcomes your charity is set up to achieve, such as 바카라 사이트渢he prevention or relief of poverty for the public benefit바카라 사이트�. But the wording of the descriptions alone may not make it clear what your charity바카라 사이트檚 purpose is. This is because several purposes can fall within each description.

You may need to provide more detail about who will benefit and how and where benefits extend to.

Examples of suitable wording

When writing your charity바카라 사이트檚 purpose, explain what it is set up to achieve using standard terms where possible:

  • 바카라 사이트渢o advance바카라 사이트�바카라 사이트� or 바카라 사이트渢he advancement of바카라 사이트�바카라 사이트�
  • 바카라 사이트渢o promote바카라 사이트�바카라 사이트� or 바카라 사이트渢he promotion of바카라 사이트�바카라 사이트�
  • 바카라 사이트渢o provide바카라 사이트�바카라 사이트� or 바카라 사이트渢he provision of바카라 사이트�바카라 사이트�
  • 바카라 사이트渢o relieve바카라 사이트�바카라 사이트� or 바카라 사이트渢he relief of바카라 사이트�바카라 사이트�

Use the words 바카라 사이트淔or the public benefit, 바카라 사이트�바카라 사이트� or 바카라 사이트�바카라 사이트or the public benefit바카라 사이트� to confirm that a purpose is intended to be charitable. For example:

The relief of unemployment for the public benefit in [x place], including assistance to find employment

Mission and values

Your charity may have a mission statement which sets out its core values. You will only be able to use it as your charity바카라 사이트檚 stated purpose if it바카라 사이트檚 written sufficiently in line with this guidance.

Don바카라 사이트檛 include your charity바카라 사이트檚 motive or ethos in its purpose (바카라 사이트榠n order to do good works바카라 사이트�, for example) unless this means your purpose will be carried out in a specific way. For example, 바카라 사이트榠n accordance with Christian principles바카라 사이트�.

General charitable purposes

A grant-making charity can be set up with the sole purpose of 바카라 사이트榓dvancing general charitable purposes바카라 사이트� if the scope of its grant-making is across a range of charitable purposes. For example:

To advance such charitable purposes (according to the law of England and Wales) as the trustees see fit from time to time

Use a more precisely worded object if your grant-making will have a particular focus. For example, the purpose of a charity which supports a wide range of charitable purposes but has a focus on education might be:

To advance such charitable purposes (according to the law of England and Wales) as the trustees see fit from time to time in particular but not limited to advancing the education of young people for the public benefit by making grants and awards to students in full-time education

Step 2: how your charity will achieve those outcomes

List specific ways your charity will achieve the outcome (where relevant) 바카라 사이트� these must be capable of achieving the outcome you want. For example, providing grants as a way to prevent or relieve poverty:

바카라 사이트he prevention or relief of poverty for the public benefit [in particular] by providing grants

List the main ways in which your charity will achieve its purpose. Aim to strike a balance between clearly expressing what your charity will do to achieve its purpose without unnecessarily restricting what it can do. For example:

For the public benefit, the protection and preservation of the environment in particular but not exclusively by (a) the promotion of waste reduction, re-use reclamation, recycling, use of recycled products and the use of surplus (b) advancing the education of the public about all aspects of waste generation, waste management and waste recycling

Examples of suitable wording

If appropriate, be specific about how your charity will achieve its outcomes using 바카라 사이트渂y x means바카라 사이트�, for example:

  • 바카라 사이트渂y providing information바카라 사이트�
  • 바카라 사이트渂y providing advice바카라 사이트�
  • 바카라 사이트渂y raising awareness바카라 사이트�
  • 바카라 사이트渂y carrying out research바카라 사이트�
  • 바카라 사이트渂y making grants바카라 사이트�
  • 바카라 사이트渂y providing accommodation바카라 사이트�

Use the phrase 바카라 사이트渋n particular by바카라 사이트� to restrict your charity to carrying out its purpose in a particular way. It바카라 사이트檚 less restrictive to say 바카라 사이트渋n particular but not exclusively by바카라 사이트�. For example:

To advance amateur sport for the public benefit in particular but not exclusively by providing facilities for playing rugby, football and cricket

Distinguish between 바카라 사이트榳hat바카라 사이트� and 바카라 사이트榟ow바카라 사이트�

Be clear about the difference between 바카라 사이트榳hat바카라 사이트� and 바카라 사이트榟ow바카라 사이트� when you write your purposes. For example, if advancing education is 바카라 사이트榳hat바카라 사이트� your charity is set up to achieve:

advancing education for the public benefit [what] by the provision of a school [how] for children aged 5 to 11 [who] living in x place [where]

But if education is a way you advance another charitable purpose, it바카라 사이트檚 바카라 사이트榟ow바카라 사이트� not 바카라 사이트榳hat바카라 사이트�:

advancing health for the public benefit [what] by educating [how] the public [who] about the health risks of smoking

Step 3: who the outcomes will benefit and where they extend to

Your charity바카라 사이트檚 purpose might not specify who can benefit or where the benefits extend to. If so, this is taken to mean that it will, potentially, benefit the public in general, anywhere in the world.

If your charity바카라 사이트檚 purpose will only benefit a defined group of people, this needs to be a sufficient section of the public.

Where relevant, include in your charity바카라 사이트檚 purpose any specific definitions of who can benefit, such as:

  • their age
  • where they live
  • their gender
  • any other defining characteristics

For example:

The prevention or relief of poverty of young people living in Greater London who are socially excluded, in particular by providing grants to provide them with an opportunity to build capacity by establishing and growing a business to relieve their needs and help them to integrate into society

Step 4: explain any particular terms used in the purpose

Include a definition of particular terms used in your charity바카라 사이트檚 purpose if those terms might not be generally understood or have more than one meaning. For example:

For the purpose of this clause, 바카라 사이트榮ocially excluded바카라 사이트� means바카라 사이트�

Explain, or list, any other principles or values your purpose makes reference to. For example, where it says: 바카라 사이트淭o advance education in accordance with x principles바카라 사이트�

Where to write your purposes: the 바카라 사이트榦bjects바카라 사이트� clause

You usually write your charity바카라 사이트檚 purpose in the objects clause of its governing document (the legal document that creates the charity and says how it should be run).

Your charity바카라 사이트檚 purposes and its objects should be the same. The objects should accurately express all of your charity바카라 사이트檚 purposes.

Understand that for each separate purpose your charity has, you바카라 사이트檒l need to demonstrate that:

  • it바카라 사이트檚 for the public benefit
  • the trustees will carry it out for the public benefit

Only list the purposes you need now as you can apply to the commission to change your objects at the time you are ready to change your charity바카라 사이트檚 work.

You may want to include a wide purpose to cover your charity바카라 사이트檚 work. For example:

To further such other purposes which may be charitable according to the law of England and Wales as the trustees see fit from time to time

If you include this wide purpose, you will need to tell the commission how you, as trustees:

  • will identify purposes you wish to carry out that are charitable according to the law of England and Wales
  • intend to carry out the purpose 바카라 사이트� for example, by providing details of your grant-making policy

You may be using an approved governing document, as a branch of a national charity or which has been issued by an umbrella body. If so, make sure you get the permission of the body that issued it if you want to change the objects clause.

A perfectly written objects clause doesn바카라 사이트檛 automatically mean your organisation is a charity. You have to demonstrate that your charity바카라 사이트檚 purposes are for the public benefit and that it satisfies all other requirements for registration as a charity.

Equally, a badly written objects clause may not stop your organisation from being registered if it is clear that your organisation has only charitable purposes. It can be registered as a charity if you change the objects to fully and accurately state those charitable purposes.

Example objects: when to use them

Use one of the commission바카라 사이트檚 example objects if it accurately expresses your charity바카라 사이트檚 purpose 바카라 사이트� don바카라 사이트檛 change it.

But don바카라 사이트檛 use one if it doesn바카라 사이트檛 fit what your charity is set up to achieve. This could restrict what your charity can do - as trustees, you have a duty to work within your charity바카라 사이트檚 stated purposes.

Powers and purposes: the difference

Your charity바카라 사이트檚 바카라 사이트榩urpose바카라 사이트� is what it is set up to achieve. Its 바카라 사이트榩owers바카라 사이트� are what it can do to help achieve the purpose, such as raise funds, buy property or borrow money.

The difference is that the powers are about how the charity operates; the purpose is about what it delivers.

For example, your charity바카라 사이트檚 powers may say how your charity will raise funds; its purpose says how it will use the funds it raises.

In your governing document, list your charity바카라 사이트檚 powers separately from its purposes.

Link your powers to your purposes with the word 바카라 사이트榖y바카라 사이트� after the purposes, or a linking sentence:

In furtherance of this object, but not further or otherwise, the trustees shall have the following powers:

Terms to avoid

  • don바카라 사이트檛 say 바카라 사이트渢o promote the advancement of바카라 사이트� 바카라 사이트� it바카라 사이트檚 repetitive and doesn바카라 사이트檛 add to the meaning of the purpose
  • don바카라 사이트檛 put what your charity will achieve after how it will do it (for example, 바카라 사이트渕aking grants as a means to relieve poverty바카라 사이트�) 바카라 사이트� it won바카라 사이트檛 stop your purpose being charitable but it바카라 사이트檚 clearer what your charity바카라 사이트檚 purpose is if you put the 바카라 사이트榳hat바카라 사이트� before the 바카라 사이트榟ow바카라 사이트�
  • don바카라 사이트檛 use vague or ambiguous wording, such as 바카라 사이트渢o promote good causes바카라 사이트�. Not all good causes are charitable causes
  • don바카라 사이트檛 confuse activities with purposes by saying 바카라 사이트渢o further such charitable activities바카라 사이트� 바카라 사이트� it바카라 사이트檚 your organisation바카라 사이트檚 purposes that must be charitable. Its activities are what it does to carry out its purposes
  • don바카라 사이트檛 say 바카라 사이트渢o advance [something] in whatever ways that are charitable바카라 사이트� or 바카라 사이트渟uch of the following purposes as are charitable in law바카라 사이트� 바카라 사이트� this won바카라 사이트檛 make something charitable that isn바카라 사이트檛
  • avoid describing your purposes as 바카라 사이트榳orthy바카라 사이트�, 바카라 사이트榙eserving바카라 사이트�, 바카라 사이트榖enevolent바카라 사이트�, 바카라 사이트榩hilanthropic바카라 사이트�, 바카라 사이트榩ublic바카라 사이트�, 바카라 사이트榩atriotic바카라 사이트�, 바카라 사이트榰tilitarian바카라 사이트�, etc 바카라 사이트� these sorts of terms can also include things that aren바카라 사이트檛 charitable
  • don바카라 사이트檛 use the word 바카라 사이트榳elfare바카라 사이트� unless it has a specific charitable context like 바카라 사이트榮ocial welfare바카라 사이트� or 바카라 사이트榓nimal welfare바카라 사이트� 바카라 사이트� 바카라 사이트渁dvancing the welfare of x바카라 사이트� on its own isn바카라 사이트檛 charitable
  • don바카라 사이트檛 use 바카라 사이트榮ocial cohesion바카라 사이트� or 바카라 사이트榗ommunity cohesion바카라 사이트� as a charitable purpose 바카라 사이트� these can be a benefit of carrying out a charitable purpose but the terms are not precise enough to express a charitable purpose itself

Updates to this page

Published 16 September 2013
Last updated 4 November 2014 show all updates

  1. Added translation

  2. First published.

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Contents

Part of Set up a charity: step by step

  1. Step 1 Check if setting up a charity is right for you

    1. Check the alternatives to setting up a charity

  2. and Check you're eligible

    1. Check if your organisation can be a charity

  3. Step 2 Find trustees

    Trustees are responsible for the operation of your charity. They must show they understand their legal requirements.

    1. Check who's eligible to be a trustee and what skills they need to have
    2. Find and appoint trustees
    3. Read about your trustees' legal responsibilities

  4. Step 3 Find out how to choose a charity structure

    1. Choose the right charity structure

  5. and Choose a name for your charity

    There are rules on what words you can use in your name.

    1. Check what you can call your charity

    You cannot register a name that's the same as or similar to another charity.

    1. Check the names of registered charities

  6. and Decide and write your charity's purposes

    Your 바카라 사이트榩urposes바카라 사이트� describe what your charity is set up to achieve.

    1. You are currently viewing: Find out how to write your charity's purposes

  7. Step 4 Create a governing document

    The governing document is a set of rules that explains how your charity is run. It needs to include your charity's structure, name and purposes.

    1. Find out how to write your governing document

  8. Step 5 Make sure you meet the 'public benefit requirement'

    Your organisation must be able to show that it benefits the public.

    1. Check how your organisation must benefit the public

  9. Step 6 Register your charity

    You must apply to register your charity with the Charity Commission if either:

    • its income will be at least 拢5,000 per year
    • it바카라 사이트檚 a charitable incorporated organisation (CIO)
    1. Register with the Charity Commission

    You can register your charity바카라 사이트檚 details with HM Revenue and Customs (HMRC) to get tax back on things like Gift Aid donations.

    1. Register with HMRC