UK Act of Parliament
1992
United Kingdom
Charities Act 1992
At a glance
Enforced by
What's here
6 compliance obligations, 1 practical guide
Penalty landscape
3 of 6 obligations carry an unlimited fine. 2 carry different penalties and 1 has no criminal penalty — flagged in the list below.
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Supporting — topic alignment
1 guidesWhat this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 58 other Schedules — structural / supplementary
Power to act for protection of charities.
The register of charities.
In section 32(2) “connected person”, in relation to a charity,...
(1) In paragraph 1(c) “child” includes a stepchild and an...
For the purposes of paragraph 1(f) a person controls an...
(1) For the purposes of paragraph 1(g) any such connected...
In section 1(2) (constitution etc. of Commissioners), for “servants” substitute...
In section 28 (authorisation by Commissioners of charity proceedings)—
In section 30C(1) (charitable companies: status to appear on correspondence,...
Omit section 31 (protection of expression “common good”).
In section 32 (general obligation to keep accounts)—
In section 34(2) (manner of executing documents), in paragraph (c),...
After section 40 insert— Service of orders and directions under...
In section 41 (enforcement of orders of Commissioners etc.), for...
In section 43 (regulations), after subsection (2) insert—
In section 45 (construction of references to a charity etc.)—...
In section 46 (other definitions)— (a) in the definition of...
In section 8 (receipt and audit of accounts of charities)—...
In each of sub-paragraphs (1) and (2) of paragraph 2...
(1) Paragraph 3 of Schedule 1 (procedure of Commissioners) shall...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
For section 9 substitute— Supply by Commissioners of copies of...
In section 16 (entrusting charity property to official custodian)—
In section 17 (supplementary provisions as to property vested in...
In section 18(1)(b) (concurrent jurisdiction with High Court for certain...
In section 19(6) (further powers to make schemes or alter...
In section 21 (publicity for proceedings under sections 18 and...
In section 22 (common investment schemes)— (a) omit subsection (6);...
For section 1 of the Charitable Trustees Incorporation Act 1872...
For section 14 of the 1872 Act substitute— Interpretation. In this Act— “charity” has the same meaning as in...
Omit the Schedule (particulars to be supplied for the purposes...
In section 2 (estate to vest in incorporated body), omit...
For section 3 of the 1872 Act substitute— Applications for...
In section 4 of the 1872 Act (nomination of trustees,...
In section 5 of the 1872 Act (liability of trustees...
After section 6 of the 1872 Act insert— Power of...
In section 7 of the 1872 Act (Commissioners to keep...
In section 8 of the 1872 Act (enforcement of orders...
For section 12 of the 1872 Act substitute— Execution of...
AMENDMENTS OF REDUNDANT CHURCHES AND OTHER RELIGIOUS BUILDINGS ACT 1969
AMENDMENTS OF REDUNDANT CHURCHES AND OTHER RELIGIOUS BUILDINGS ACT 1969
CLERGY PENSIONS MEASURE 1961 (No.3)
CIVIC GOVERNMENT (SCOTLAND) ACT 1982 (c. 45)
COMPANIES ACT 1985 (c.6)
HOUSING ACT 1985 (c.68)
HOUSING ASSOCIATIONS ACT 1985 (c.69)
FINANCIAL SERVICES ACT 1986 (c.60)
COAL INDUSTRY ACT 1987 (c.3)
REVERTER OF SITES ACT 1987 (c.15)
INCOME AND CORPORATION TAXES ACT 1988 (c.1)
FINANCE ACT 1963 (c.25)
CATHEDRALS MEASURE 1963 (No.2)
LEASEHOLD REFORM ACT 1967 (c.88)
SHARING OF CHURCH BUILDINGS ACT 1969 (c.38)
LOCAL GOVERNMENT ACT 1972 (c.70)
FIRE PRECAUTIONS (LOANS) ACT 1973 (c.11)
THEATRES TRUST ACT 1976 (c.27)
LOCAL GOVERNMENT (MISCELLANEOUS PROVISIONS) ACT 1982 (c.30)
Prohibition on professional fund-raiser etc. raising funds for charitable institution without an agreement in prescribed form.
- Have a written agreement with charity before fundraising on its behalf
Professional fund-raisers etc. required to indicate institutions benefiting and arrangements for remuneration.
Unlimited fine- Fail to provide required charity solicitation statements
Other persons making appeals required to indicate institutions benefiting and arrangements for remuneration
Unlimited fine- Fail to disclose charity beneficiary and remuneration in collections
False statements relating to institutions which are not registered charities.
Unlimited fine- Falsely claim registered charity status when fundraising
Regulations about fund-raising.
Fine up to £500- Fail to comply with fundraising regulations
Offences by bodies corporate.
- Director or officer liability for corporate offences under the Charities Act
Browse 78 other sections — procedural / definitional / commencement
Interpretation of Part I,
The register of charities.
Status of registered charity (other than small charity) to appear on official publications etc.
Power of Commissioners to require charity’s name to be changed.
Effect of direction under s. 4 where charity is a company.
General power to institute inquiries.
Power of Commissioners to obtain information and documents.
Power to act for protection of charities.
Supplementary provisions relating to receiver and manager appointed for a charity.
Additional powers exercisable by Commissioners in relation to charitable companies.
Report of inquiry held by Commissioners to be evidence in certain proceedings.
Supervision by Commissioners of certain Scottish charities.
Commissioners’ concurrent jurisdiction with High Court for certain purposes.
Trust corporations appointed by Commissioners under 1960 Act.
Application of property cy-pres.
Common deposit funds.
Power of Commissioners to authorise certain ex gratia payments etc. by charities.
Dormant bank accounts of charities.
Duty to keep accounting records.
Annual statements of accounts.
Annual audit or examination of charity accounts.
Supplementary provisions relating to audits etc.
Annual reports.
Special provision as respects accounts and annual reports of exempt and other excepted charities.
Public inspection of annual reports etc.
Annual returns by registered charities.
Offences.
Power of Commissioners to bring proceedings with respect to charities.
Divestment of charity property held by official custodian for charities.
Provisions supplementary to s. 29.
Divestment in the case of land subject to Reverter of Sites Act 1987.
Restrictions on dispositions of charity land.
Supplementary provisions relating to dispositions of charity land.
Restrictions on mortgaging charity land.
Supplementary provisions relating to mortgaging of charity land.
Removal of requirements under statutory provisions for consent to dealings with charity land.
Release of charity rentcharges.
Relaxation of restrictions on wider-range investments.
Extension of powers of investment.
Charitable companies: alteration of objects clause etc.
Charitable companies: requirement of consent of Commissioners to certain acts.
Charitable companies: name to appear on correspondence etc.
Small charities: power to transfer all property, modify objects etc.
Small charities: power to spend capital.
Persons disqualified for being trustees of a charity.
Person acting as charity trustee while disqualified.
Minor and consequential amendments of 1960 Act.
Amendment of Charitable Trustees Incorporation Act 1872.
Amendment of Redundant Churches and Other Religious Buildings Act 1969.
Contributions towards maintenance etc. of almshouses.
Fees and other amounts payable to Commissioners.
Disclosure of information to and by Commissioners.
Data protection.
Supply of false or misleading information to Commissioners, etc.
Restriction on institution of proceedings for certain offences.
Enforcement of requirements by order of Commissioners, and other provisions as to orders made by them.
Directions of the Commissioners.
Interpretation of Part II.
Exclusion of lower-paid collectors from provisions of section 60A
Cancellation of payments and agreements made in response to appeals.
Right of charitable institution to prevent unauthorised fund-raising.
Reserve power to control fund-raising by charitable institutions
Reserve power in relation to fund-raising regulators
Reserve power to confer additional powers on Charity Commission
Interpretation of Part III.
Prohibition on conducting public charitable collections without authorisation.
Applications for permits to conduct public charitable collections.
Determination of applications and issue of permits.
Refusal of permits.
Withdrawal etc. of permits.
Appeals.
Orders made by Charity Commissioners.
Regulations.
Offences.
Service of documents.
Regulations and orders.
Minor and consequential amendments and repeals.
Short title, commencement and extent.
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Prepare a charity trustees' annual report (opens in a new tab) Detailed Guidance
- Code of Fundraising Practice (opens in a new tab) Detailed Guidance
- CC20: Charity fundraising - a guide to trustee duties (opens in a new tab) Publication
- Register a charity with OSCR (opens in a new tab) Detailed Guidance
- Claim Gift Aid on donations (opens in a new tab) Detailed Guidance
- OSCR fundraising guidance (opens in a new tab) Detailed Guidance
- Register a charity with the Charity Commission (opens in a new tab) Detailed Guidance
- Electronic and telephone marketing (opens in a new tab) from ICO Detailed Guidance
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
Charity Commission for England and Wales
Statutory regulator of registered charities in England and Wales. Maintains the public register of charities (168,000+ registered). Ensures charity trustees comply with …
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Regulators
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