An exempt charity is an institution established in
England and Wales
England and Wales () is one of the three legal jurisdictions of the United Kingdom. It covers the constituent countries England and Wales and was formed by the Laws in Wales Acts 1535 and 1542. The substantive law of the jurisdiction is ...
for
charitable purposes which is exempt from registration with, and oversight by, the
Charity Commission for England and Wales
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Exempt charities are largely institutions of further and higher education, universities,
industrial and provident societies
An industrial and provident society (IPS) is a body corporate registered for carrying on any industries, businesses, or trades specified in or authorised by its rules.
The members of a society benefit from the protection of limited liability ...
,
friendly societies, or national museums, that were established by Act of Parliament or by Royal Charter. These organisations are specified in Schedule 3 to the
Charities Act 2011.
Historically, they were treated as exempt from supervision because they were considered to be adequately supervised by, or accountable to, some other body or authority, such as Parliament. However this supervision was not always formalised, and the
Charities Act 2006 (which was consolidated into the 2011 Act) introduced the idea of "principal regulator" for exempt charities. Where a previously exempt charity had no principal regulator it would become subject to registration with, and regulation by, the Charity Commission.
Although outside the jurisdiction of the Charity Commission, exempt charities are still subject to the usual legal rules applicable to charities in
English law
English law is the common law legal system of England and Wales, comprising mainly criminal law and civil law, each branch having its own courts and procedures.
Principal elements of English law
Although the common law has, historically, bee ...
and to the general provisions of the Charities Acts, and may seek advice from the Charity Commission
Named charities
The following list (comprisin
schedule 3 to the Charities Act 2011 lists institutions both by name and by generic type as exempt charities:
Institutions with an exemption from the Charitable Trusts Acts 18