Public benefit is the second requirement of the charity test and key to being a charity. Charities can provide public benefit in many different ways.
Put simply, public benefit is the way your charity makes a positive difference through the activities it does to advance its charitable purposes.
Our Guidance on the individual charitable purposes has more information on what activities may provide public benefit when advancing each charitable purpose.
All charities must describe the work that they do, and their achievements, in a Trustees Annual Report. This is one part of the annual report and accounts that every charity must prepare and file with OSCR. This information allows the public to see how your charity makes a positive difference and how you provide public benefit.
It is important to explain how you provide public benefit and to review your charity’s purposes, activities and achievements annually.