The most common legal forms for charities and not for profit entities in the UK are trusts, charitable incorporated organisations (CIO), company limited by guarantee and unincorporated associations. Community Interest Companies (CIC) or a Community Amateur Sports Club (CASC) cannot be charities.
A social enterprise is a business that has social, environmental or community-based objectives and can have non-charitable purposes.
In each part of the UK all charities are regulated and subject to charities law, with three regulators and three sets of legislation
|England & Wales||Scotland||Northern Ireland|
|Regulator||Charity Commission CC||Office of the Scottish Charity Regulator OSCR||Charity Commission for Northern Ireland CCNI|
|Law||Charities Act 2011||Charities and Trustee Investment (Scotland) Act 2005||Charities Act (Northern Ireland)2008 and 2013|
|Registration||Annual Income greater than £5,000 unless excepted (and then when greater than £100,000)||All Charities Register||All Charities Register|
|SORP 2015 - Small Charities defined as:||Gross Income of £500,000 or less||as over||as over|
|Receipts and Payments Reporting||Non-Company Charities, including CIO's, with income of less then £250,000||as over||as over|
|Income and Expenses Reporting||Charitable Companies and all Non-Company Charities with income over £250,000||as over||as over|
|Statutory accounts and report||
|Charitable Companies||Audit threshold
||as over||as over|