England
The Governing body is the Charities Commission.
A charity should register with the charities commission if:-
- It is set up in England or Wales.
- The majority of trustees live in England and Wales.
- The majority of assets are in England and Wales.
- It is registered as a company in England and Wales.
- It has a total income of more than £5,000 a year.
A charity with an income of less than £5,000 can apply to HMRC for tax relief without registering with the Charities Commission.