Charity and not-for-profit law is the body of rules that governs how charitable and non-profit organisations are formed, run and held accountable in the UK. It pulls together several different areas, including the Charities Act 2011, trust law, company law (where a charity is also a company), employment law, data protection, tax rules administered by HMRC, and fundraising regulation overseen by the Fundraising Regulator.

For trustees and directors, the practical effect is that you're working within a framework designed to protect public trust in the sector, ensure charitable funds are used for their stated purposes, and hold those in charge accountable for how they run things. The rules apply differently depending on your legal structure, a Charitable Incorporated Organisation (CIO), charitable company limited by guarantee, unincorporated association or charitable trust each come with their own obligations.

Sitting across all of it is the Charity Commission for England and Wales (with separate regulators in Scotland and Northern Ireland), which registers charities, publishes guidance, and can investigate where things appear to have gone wrong.