No there is no requirement for the Charity to be registered but registration will provide proof
The Charity Commission is responsible for all registration of charitable bodies
You can search for a registered charity by clicking the link below
Search for a Registered Charity
S67 (10) LGFA 1988 states a charity as an Institution or other organisation established for charitable purposes only or any persons administering a trust established for charitable purposes only
Some organisations are either Exempted or Excepted from registration
There are two reasons why charities don't have to register:
they may be exempt from registration under Schedule 2 1993 Charities Act. This includes universities, many state schools, industrial and provident societies and various national institutions
They may be excepted from registration in one of three ways:
They are very small, that is Gross Income is under £1000 and the charity has no endowment, and the charity has no occupation or use of land;
Excepted by order or regulations: (mainly churches, also voluntary schools;
They may be a registered place of worship.
In addition to the above there some other charities which have been specifically excepted from the requirement to register by legislation or Commission order.
Any charity comprised in Schedule 2 of the Charities Act 1993 referred to as an 'exempt charity' is not required to be registered with the Commission and no charity is required to be registered in respect of any registered place of worship.
Exempt charities are those listed in Schedule 2 of the Charities Act 1993 and include:
Charities which are Industrial and Provident Societies within the meaning of the Industrial and Provident Societies Act 1965;
Charities which are also registered societies, within the meaning of the Friendly Societies Act 1974;
Most Universities; and
Some museums and galleries
Those institutions listed with Schedule 2 of the Charities Act are only exempt so far as they are charities. Organisations such as co-operatives for example, are not normally considered charitable as they are established for the benefit of their members rather than for the publics benefit, which is one of the criteria considered when establishing the charitable status of an organisation.
An organisation that has had its application for registration as a charity refused by the
Charity Commissioners can still be considered for rate relief. However, it should be noted that it is not enough for a hereditament to be put to charitable uses, as the use of the hereditament must be in pursuance of the purposes of a defined charity or charities
Determination of charity status may be difficult and therefore we largely have to rely on case law
The principles laid down within Income Tax Special Commissioners v Pemsell 1891
Charity consists of 4 principal divisions
Trusts for the relief of poverty
Trusts for the advancement of religion
Trusts for the advancement of education
Trusts for other purposes beneficial to the community but not falling under the above headings
There are also other things to bear in mind:
Poverty in beneficiaries not essential
The motive may be immaterial if objects of the organisation are essentially charitable
Objects must be wholly charitable ~ if some objects are not then body will not be considered as a charity
It is essential that we look at both charity status and also the use to which the premises are to be put.
There is a need to understand whether the benefit is for their members or for the wider community
Friendly societies are deemed to be exclusively charitable by the Charity Commissioners
Failure to grant mandatory relief is an absolute defence against the granting of a Liability Order
Mandatory relief is borne in full by the NDR Pool until March 31st 2013 - Under the Business Rates Retention scheme all future reliefs after 1st April 2013 will be borne in accordance with the Central Government / Local Government finance split. (50% / 50%).
