Frequently Asked Questions

(July 2009)

In this section you will find further information about public benefit assessments:

• Why might you want to know about public benefit assessments?
• What might this mean for your charity?
• How can you know whether your charity meets the public benefit requirement?
• Where can you go for more information about public benefit?

Why might you want to know about public benefit assessments?

There is a legal requirement that every organisation set up for one or more charitable aims must be able to demonstrate that its aims are for the public benefit if it is to be recognised, and registered as a charity in England and Wales. We have produced guidance to explain in greater depth what the public benefit requirement means. This first programme of public benefit assessments provides some real case studies to help trustees approach their own charity's aims.

What might this mean for your charity?

All trustees must carry out their charity’s aims for the public benefit, have regard to our guidance and report on their public benefit in their Trustees’ Annual Report. Reviewing your charity's public benefit can provide an opportunity to think about what it aims to do and who it benefits. The reports on individual charities and the emerging findings report (‘Public Benefit Assessments’) show how public benefit is assessed in practice.

How can you know whether your charity meets the public benefit requirement?

Your trustees and their advisers should read the general guidance and any supplementary guidance that is applicable to your charity. You should use this guidance to assess your charity’s public benefit and take the action you think is appropriate. Reporting on public benefit in your Trustees’ Annual Report gives a good opportunity to show what benefits the charity has provided for whom.

Where can you go for more information about public benefit?

Elsewhere on this website you will find:

• General guidance on public benefit for all charities
• Supplementary guidance for charities that advance religion or education or relieve poverty or charge fees
• Examples of how different sorts of charities might submit a Trustees’ Annual Report that sets out how they have delivered their aims for the public benefit

Please contact us if you have questions that are not answered by these other sources of information.

Other information on public benefit assessments

Elsewhere in this section of the website you can find the following information:

• Introduction to public benefit assessments
  
• Public benefit assessment reports and our emerging findings report (‘Public Benefit Assessments’)
  
• Glossary of technical or specialist terms used in the reports
  
• Methodology of how we carried out the assessments

Contact details

If you have questions or comments about our public benefit assessment work please contact us.

Press and media enquiries should be directed to the press office.