Charity Commission decision not to register an esoteric organisation upheld by the First-tier Tribunal

Tribunal decision: key points

The Tribunal found that the organisation’s purposes were not “unambiguously, exclusively charitable” and its objects raised concerns about private benefit, as it primarily supports individuals engaged in private rituals.

Legal framework for charitable status

To qualify as a charity, an organisation must meet two key legal criteria:

Charitable purposes: Its objects must fall within one of the defined purposes under the Charities Act 2011, such as advancing religion or education.
Public benefit: The organisation must demonstrate that its activities benefit the public, with any private benefit being incidental.

Failure to meet either of these criteria will result in rejection by the Charity Commission.

Advancing religion

The advancement of religion is a recognised charitable purpose. The Courts and the Commission will look for an organisation to satisfy the following characteristics to show that it is advancing religion:

Belief in a supreme being, entity or spiritual principle.
Worship, reverence and/or veneration of the above.
Cogency, cohesion, seriousness and importance in the belief system.
An identifiable positive, beneficial, moral or ethical framework promoted by the belief system.

There must also be a tangible public benefit, which cannot be limited to a small group or private practices, as was found in this instance.

As in this case, the Charity Commission has previously refused to register the Gnostic Centre (on the basis of insufficient moral or ethical framework), The Temple of the Jedi Order (having not satisfied the required degree of cogency, seriousness, cohesion and importance) and The Church of Scientology (on the basis that its core practices do not involve worship). The Druid Network, however, satisfied the requirements for registration.

Advancing education: an alternative approach?

Framing activities as educational is sometimes considered an alternative route to charitable status. However, the Charity Commission’s guidance makes clear that educational purposes must:

Be clearly defined, with identifiable boundaries to the subject matter.
Demonstrate public benefit, including the merit of the educational subject.

In this case, there was a lack of clarity around the scope of esoteric practices and their educational value. For those seeking charitable status under this purpose, it is essential to define the subject matter within closed categories and evidence its educational merit.

The register is not a precedent

A common misconception is that the presence of similar organisations on the charity register guarantees success. This is not the case. Each application is assessed on its own merits, and organisations must provide robust evidence of charitable purposes and public benefit.

The tribunal’s decision serves as a reminder that obtaining charitable status for organisations out of the ordinary purposes requires careful analysis and framing. Applicants must clearly define their purposes, evidence public benefit, and ensure any private benefit is incidental. Given the complexity of these cases, seeking professional advice can be invaluable in navigating the registration process and maximising the chances of success.

For further guidance feel free to contact Gabriel Cohen in our Charity Law and Governance team. We are here to help you navigate the complexities of charity law with confidence.

Co-authored with Harriet Griffin, a trainee solicitor in the Charity Law and Governance team.