ABSTRACT
There is no statutory or judicial definition of a charity. It has been recognised that a definition of charities would create the undesirable effect of restricting the flexibility which currently exists in permitting the law to keep abreast with the changing needs of society. Most charitable bodies are required, under s 3(2) of the Charities Act 1993, to be registered with the Charity Commissioners. The effect of registration creates a conclusive presumption of charitable status, see s 4(1) of the Charities Act 1993. Section 3(2) enacts: ‘There shall be entered in the register every charity not excepted by sub-s (5) below ...’
