Registration of churches as charities

A number of churches mistakenly believe that they are ‘fully registered’ as charities, when this is not the case. Misunderstandings regarding building trusts, registered places of worship, HMRC registration or ‘excepted charity’ status can lead to confusion.

This briefing paper seeks to clarify the relevant laws and clear up any misunderstandings.

Topics included:

• What do we mean by registration?
• What is a charity?
• What are the different forms of registration?
• Registration of the trusts for the building in which public worship takes place
• Registration of the building as a place of worship
• Registration as a charity with the relevant charity regulator
• Recognition by HMRC as a charity for tax purposes
• What charity tax reliefs are at stake?
• How can Stewardship help with charity registration?

September 2025