A charitable institution is an institution that is established and run solely to advance or promote a charitable purpose. An organisation’s purposes can be found from its governing document/s and from its activities, history and control.
A charitable institution may be an organisation established by will or instrument of trust. It may also have the legal structure of an unincorporated association or a corporation. However, incorporation is not enough on its own for an organisation to be a charitable institution – what the organisation does is also relevant. An organisation established, controlled and operated by family members and friends would not normally be a charitable institution.
To be a charitable institution, your organisation must be a charity – see Charity.
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