Setting up a charity in England or Wales means deciding on charitable purposes, choosing a legal structure, recruiting at least three trustees, writing a governing document and, for most new charities, applying to the Charity Commission. The order matters. The Commission expects all of this to be in place before you apply, and most of the work happens before the application form is opened.
This guide covers charities in England and Wales. Scotland and Northern Ireland have their own regulators and rules: the Office of the Scottish Charity Regulator and the Charity Commission for Northern Ireland.
Already registered? Our guide to what the new charity accounts thresholds mean covers the reporting rules that changed on 30 September 2026.
Is a charity the right structure for you?
A charity is one option among several, and it is worth checking it fits what you want to do before you start.
A charity must have purposes that are exclusively charitable and must operate for the public benefit. Its income and assets can only be used for those purposes, not for anyone’s private profit. Trustees must act in the charity’s interests, and the charity has to report on its finances every year.
In return, charities can claim tax reliefs including Gift Aid, apply to funders who only give to registered charities, and carry a level of public trust that other structures do not. If you want to trade, pay yourself as a director, or keep more control over how any surplus is used, a community interest company or another social enterprise model may suit you better.
Decide on your charitable purposes
Your purposes, sometimes called your objects, set out what the charity exists to achieve. They must fall within one or more of the descriptions of charitable purposes in the Charities Act 2011, such as the prevention or relief of poverty, the advancement of education or the advancement of health.
Purposes need to be specific enough to show what the charity will do and who it will help. If your purposes are vague or very broad, expect the Commission to ask you to revise them. You also need to be able to show how your activities deliver a public benefit, and that any private benefit is no more than incidental.
Choose a legal structure
The structure decides how the charity is run, who is liable if things go wrong, and which bodies you register with.
Charitable incorporated organisation (CIO). Designed for charities, with the protection of being incorporated and reporting only to the Charity Commission. A CIO does not exist until the Commission registers it, which is why every CIO must register whatever its income. For a new small charity it is often the simplest choice.
Charitable company. A company limited by guarantee with charitable purposes. It is registered with Companies House first and then with the Commission, and has to meet the reporting requirements of both.
Charitable trust. Often used by grant-making charities and charities that hold property or endowments. A trust is not incorporated, so the trustees can be personally liable.
Unincorporated association. Quick to set up and suited to small membership groups, but it has no legal identity of its own, so it cannot hold property or sign contracts in its own name.
Recruit your trustees
You usually need at least three trustees. They carry legal responsibility for the charity from the start, so choose people who understand that, not only people who support the cause.
A good first board brings a mix of skills: someone comfortable with money, someone who understands governance, people with lived experience of the issue, and people who know the sector you are working in. Check that each trustee is not disqualified from acting, and be clear about any trustee, or anyone connected to them, who will benefit from the charity. The Commission asks about this on the application.
Write your governing document
The governing document is the charity’s rulebook. It sets out the structure, the name, the purposes, how decisions are made, how trustees are appointed, and what happens if the charity closes.
The Charity Commission publishes model constitutions for CIOs. Using a model, and changing only what you need to, makes the application simpler, because the Commission can see quickly that the standard protections are there.
Want help getting the foundations right? Evolve Catalyst helps founders draft purposes, prepare governing documents and the registration application, and handles the Commission’s questions until registration.
Plan how the charity will work and be funded
Before you apply, you need a clear plan of what the charity will do in its first year or two, who it will help, how it will deliver its activities safely, and where the money will come from. The Commission asks about funding in the application and expects the plan to be realistic.
A short written strategy and an initial budget are worth having for their own sake, since funders will ask for them too. If you will work with children or adults at risk, write your safeguarding policy now rather than after registration. The Commission will ask you to confirm the right checks are in place.
How do you register with the Charity Commission?
You must register if your organisation is based in England or Wales and has an annual income over £5,000, or if it is a CIO. Smaller organisations that are not CIOs do not have to register, though they can still apply to HMRC for tax recognition.
Applications are made online. According to the Commission’s registration guidance, you will need:
- the charity’s main bank details, and public contact details including a postal address
- a PDF of the governing document, signed where required, and for a charitable company, its certificate of incorporation
- evidence of income over £5,000, such as accounts, a bank statement or a formal funding offer, unless the charity is a CIO
- a declaration signed by each trustee, scanned as a PDF, since electronic signatures are not accepted
- each trustee’s full name, address, previous names, date of birth and contact details
- details of any trustee, or anyone connected to them, who will benefit from the charity
- if you work with vulnerable people, including children, a signed declaration that the legally required checks have been carried out
Trustees also confirm that the information is true and complete. Knowingly or recklessly giving false or misleading information is a criminal offence.
The Commission can register the charity, register it on conditions, or refuse. It often asks questions before deciding, particularly about purposes, public benefit and safeguarding. It does not publish a standard timescale and currently warns that it is dealing with high volumes of applications, so allow several months and apply well before any funding deadline.
What to do once your charity is registered
You will receive a charity number by email, and each trustee with an email address will receive guidance on their role. Then the practical work starts.
Apply to HMRC for recognition as a charity for tax purposes, so you can claim Gift Aid and other reliefs. Hold a first trustee meeting to approve your core policies: safeguarding, conflicts of interest, financial controls and data protection. Set up your financial records so you can report at the end of the year without reconstructing it from bank statements.
This is also the point to build your public presence: a website explaining what the charity does, a simple way for people to donate, and a free profile in a directory such as ours, so people who hear about you can check you are real. Our guide to Gift Aid for donors is worth sharing with your first supporters.
The Charity Commission’s guidance on fundraising, CC20, says charities should register with the Fundraising Regulator. Registration is voluntary for smaller charities, which can register for a flat fee of £60 a year.
Reporting and keeping your registration in order
Every registered charity reports to the Commission each year, and what you file depends on your income and structure. An annual return is required where income is over £10,000, and from every CIO whatever its income. Trustees’ annual reports and accounts must be filed where income is over £25,000, and again by every CIO.
How your accounts are checked depends on income. For financial years ending on or after 30 September 2026, accounts need an independent examination where income is over £40,000, and an audit where income is over £1.5 million. Our guide to the new thresholds explains which year the change applies to.
You must also keep your details on the register up to date, including changes of trustee, and report serious incidents to the Commission. If your charity works with children or volunteers, our article on the updated safeguarding guidance covers the DBS changes that came into force in England on 1 September 2026.
Once you are registered, list your charity for free. A Nonprofit Voice profile, written in your own words, lets supporters, volunteers and funders find you by cause and region. List your charity.
