Info Sheet: Charitable purposes and activities

For your group or organisation to be a charity, your aims and purposes must be charitable as defined by charity law (i.e. for public benefit or for the benefit of a significant section of the public) and, in Northern Ireland, approved by HM Revenue and Customs.

These purposes and the public benefit test are currently under review by Northern Ireland's new Charity Commission (see Changes in Charity Law).  We will keep these resources up to date with relevant changes or developments.

What are charitable purposes?

The law currently recognises four kinds of charitable purposes.  These are:

Charitable purpose

Examples of activities

1. "the relief of poverty"
  • relief of poor, old, sick or disabled people through provision of equipment or advice;
  • giving money to beneficiaries;
  • providing food, clothing or housing;
  • giving advisory or other services to those in need.

2. "the advancement of education"
  • playgroups;
  • youth organisations;
  • support of educational institutions;
  • organisations providing work-related or vocational training (e.g. nursing, engineering, etc);
  • formal education at schools, colleges or universities;
  • research.

3. "the advancement of religion"
  • promotion of religion;
  • provision and upkeep of places of worship;
  • paying ministers or priests;
  • holding services.

4. "other charitable purposes for the benefit of the community"
  • promoting racial harmony;
  • resettlement and rehabilitation of offenders and drug abusers;
  • providing help for victims of natural or civil disasters;
  • promoting human rights;
  • provision of land and buildings for public use (e.g. community or village halls);
  • provision of recreational facilities open to everyone (e.g. sports centre) or for particular beneficiary groups such as people with disabilities or the
  • elderly;
  • urban and rural regeneration;
  • community capacity building; and
  • promotion of health (e.g. through education, etc);
  • protection of the environment and the preservation of endangered species;
  • care of sick or neglected animals or the prevention of cruelty to animals;

When your charitable purpose changes

Charitable organisations may find that their aims and activities change or expand over time. If your organisation makes any alterations to its objects (i.e. the purpose for which the organisation has been set up), this could affect your charitable status. Therefore, it is best to seek advice before making changes to your organisation's governing document.

More on governing documents

More on charitable purposes

 

Related principles

Quick Reference