2024欧洲杯赛程

Charities and 鈥渘ot for profit鈥� organisations are not the same thing. While all charities will be non-profit making organisations, not all non-profit making organisations fall within the definition of a聽charity for tax purposes. For tax purposes, a charity is an organisation that is:

• based in the UK
• established for charitable purposes only
• registered with the Charity Commission or corresponding regulator, where required
• run by 鈥榝it and proper persons鈥�
• recognised by HMRC

If聽a charity is not currently recognised by HMRC,聽they can apply for recognition online.

Therefore, clubs and associations, professional and trade bodies, mutual societies (including many large insurance companies and building societies), friendly societies, motoring organisations, the Co-operative movement, trades unions, political parties and lobby groups etc are all non-profit making organisations, but they are not necessarily charities. Bodies which exist to benefit their members, as opposed to the community at large, are not usually charities. Organisations with political aims and objectives are not charities.

Charities may have a membership structure and the members may derive some benefits. But usually it is a case of the body of members coming together to support work which is of benefit to the wider community. An organisation which exists solely to benefit or further the aims of its members is not a charity.