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Charitable purposes

Charitable purposes are the aims the law recognises as charitable, such as relieving poverty, advancing education or protecting the environment. An organisation can only be a charity if all of its purposes are charitable and are for the public benefit.

Tax Optimiser Updated 6 Oct 2026
Definition

Charitable purposes are the aims the law recognises as charitable, such as relieving poverty, advancing education or protecting the environment. An organisation can only be a charity if all of its purposes are charitable and are for the public benefit.

The recognised purposes

The Charities Act 2011 lists thirteen descriptions of charitable purposes:

  • the prevention or relief of poverty;
  • the advancement of education;
  • the advancement of religion;
  • the advancement of health or the saving of lives;
  • the advancement of citizenship or community development;
  • the advancement of the arts, culture, heritage or science;
  • the advancement of amateur sport;
  • the advancement of human rights, conflict resolution or reconciliation, or the promotion of religious or racial harmony or equality and diversity;
  • the advancement of environmental protection or improvement;
  • the relief of those in need because of youth, age, ill health, disability, financial hardship or other disadvantage;
  • the advancement of animal welfare;
  • the promotion of the efficiency of the armed forces, the police, or the fire, rescue and ambulance services;
  • other purposes recognised as charitable or similar to these.

Why it matters for tax

A charity’s tax exemption depends on its income being applied for charitable purposes only. Money spent on anything else can lead to part of the exemption being lost.

A charity’s purposes are set out in the objects clause of its governing document, and must also meet the public benefit requirement.