Exempt charities – a guide for higher education providers
What exempt charities need to report
All providers registered with the OfS report audited financial statements to us. Providers that are exempt charities do not need to disclose to us any information in addition to our standard regulatory requirements beyond what is required under charity law.
A provider that is an exempt charity must:
- disclose its charitable status in its audited financial statements – this means that it must state that it is an exempt charity
- produce financial statements according to our requirements.
Where we might need to know more
From time to time we may ask for extra information about charity-related issues. For example:
- A provider could ask the Charity Commission to use its powers (for example, to authorise an ex gratia payment).
- We may want to understand more about how the provider is using charitable assets to pay senior officers or their expenses.
- In response to a concern, complaint or notification about a provider’s compliance with its responsibilities under charity law.
Published 09 April 2025
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