Excepted and exempt charities

Most charities register with the Charity Commission and appear on the public register of charities, but two long-standing groups do not follow the usual route. The distinction matters because it changes who oversees the charity and what it must file.

An excepted charity does not need to register with the Charity Commission unless its gross income exceeds £100,000, while an exempt charity is regulated by a separate principal regulator and cannot register with the Commission at all. (Source: GOV.UK, Excepted charities; Charities Act 2011, accessed 9 July 2026.) Excepted groups include some churches and chapels, scouts and guides, and armed forces funds; exempt charities include many universities, some museums and academy trusts.

Both must still comply with charity law, and both can be recognised by HMRC for tax. If you run one, know which regulator you answer to. See the wider picture in the UK Charity Compliance Handbook and the Gift Aid entry.