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Charity Commission revised public benefit guidance

On 16 September 2013 the Charity Commission published its revised public benefit guidance for all charities.

The guidance which is a requirement by the Charities Act 2011 is split into three:

  1. Public Benefit: the public benefit requirement
  2. Public Benefit: running a charity
  3. Public Benefit: reporting

The three guides explain what is required to show that an organisation is a charity, what trustees duties are in respect to public benefit and how trustees should report on public benefit in their accounts. The guides also explain the requirement to make provision so that the poor can benefit. The guides state that it is the trustees responsibility to decide how this can be achieved. The guides can be found at

In due course the Charity Commission will update its guidance for specific sectors, namely those charities involved with the prevention or relief of poverty, the advancement of education and the advancement of religion.

Overall the general guidance has not changed greatly



Date: 26th September, 2013
Author: Wendy Bambrick


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Courtney Halifax features in Lexis Nexis re: changes to Principal Private Residence relief and lettings bill……

Well done to our tax team!…



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