Charities - business-like activities

Introduction

Charities can carry out commercial and business-like activities where they are only carried out for the sake of, or in aid of, or in furtherance of the charitable purposes.

This web page provides examples of these incidental ways in which charities raise funds to carry out their charitable purposes, and carry out their purposes using business-like opportunities and methods. It is not an exhaustive list. There will also be many other instances.

The examples are grouped under these headings:

• business-like activities integrated in carrying out charitable purposes
• sales of ‘by-products’ of carrying out charitable purposes
• fees charged for charitable services
• commercial methods used in carrying out charitable purposes
• passive investments – for example shares

Further resources are available which discuss the principles and legal considerations for charities’ commercial and investment activities – see More information.

Last Modified: Tuesday, 20 December 2005