{"access":{"authentication":"none","methods":["GET","HEAD"],"writeMethods":false},"counts":{"control":6,"finance":8,"funding":7,"gaps":16,"help":8,"legal-forms":5,"obligations":7,"pipeline":15,"registers":6,"regulators":7,"sources":32,"tax-treatments":10},"dataset":"uk-charities-sector","manifest":{"datasetHash":"sha256:16472a3faefb2456e812ae102953aeeaadf380c168443725d5cd3cf916f47afb","datasetHashAlgorithm":"sha256(taxsorted-deterministic-json-utf8)"},"meta":{"contentLicence":{"name":"Creative Commons Attribution-ShareAlike 4.0","url":"https://creativecommons.org/licenses/by-sa/4.0/"},"coverage":["The regulators and official register doors across all four UK nations, plus selected common legal forms with their jurisdiction shown.","Conditional tax treatments, reporting obligations, funding routes and organisation-level finance disclosures.","Stewardship and control models that avoid describing charities as equity-owned businesses.","A fail-closed collection and help-discovery pipeline for future organisation-level public data."],"editorialRules":["Religion is a possible charitable purpose, not an automatic tax exemption; public benefit and the applicable legal tests still matter.","Charity-regulator registration and HMRC recognition for tax purposes are related but not interchangeable.","Every tax relief is described with its conditions and failure path; VAT is never described as a blanket charity exemption.","Trustees steward charitable assets under duties; they are not described as beneficial equity owners.","Pay is represented only through organisation-level filed totals or bands, never through a named-person salary profile.","Official identifiers may support exact organisation joins in a future reviewed dataset; names never establish identity.","Source rights, privacy, special-category risk and field admission are checked before collection, and uncertainty stops publication.","TaxSorted analysis is labelled as analysis rather than presented as legislation or regulator policy."],"exclusions":["No charity organisation records, curated examples or grant-recipient records in this version.","No people, trustee directory, biographies, work histories, named pay, personal contacts or home addresses.","No inferred beliefs, denominations, affiliations or cross-register person matching.","No claim that public availability alone makes republication lawful, fair or safe.","No legal, tax, accounting, safeguarding or funding advice for a particular matter."],"jurisdiction":"United Kingdom","reviewedOn":"2026-07-10","title":"How UK charity status, tax, finance, control, public data and help routes fit together","version":"2026-07-10.1","warning":"A source-linked map of the system, not a shadow charity register. Follow the official source and current rules before acting."},"publication":{"baselineCollections":["gaps","registers","sources"],"emergencyStop":false,"fullCorpusAvailable":true,"publicDataEnabled":true,"status":"open"},"related":{"openApi":"/openapi.json","openDataCatalog":"/v1/open-data","taxSystem":"/v1/tax-system/uk"},"routes":{"collections":["/v1/charities/uk/sources","/v1/charities/uk/regulators","/v1/charities/uk/registers","/v1/charities/uk/legal-forms","/v1/charities/uk/tax-treatments","/v1/charities/uk/obligations","/v1/charities/uk/funding","/v1/charities/uk/finance","/v1/charities/uk/control","/v1/charities/uk/help","/v1/charities/uk/pipeline","/v1/charities/uk/gaps"],"dictionary":"/v1/charities/uk/dictionary","export":"/v1/charities/uk/exports/{collection}/{json|ndjson|csv}","exports":"/v1/charities/uk/exports","filters":["q","limit","offset","jurisdiction","status","sourceId","kind","regulatorId","taxType","obligationType","fundingType","type","helpCategory"],"fullGraph":"/v1/charities/uk/graph","item":"/v1/charities/uk/{collection}/{id}","manifest":"/v1/charities/uk/manifest","schema":"/v1/charities/uk/schema"},"scope":{"kind":"sector-system-map","namedPay":false,"organisationDirectory":false,"peopleRecords":false,"personalReligionOrBeliefData":false,"statement":"This release explains the UK charity-sector machinery. It is not a charity, trustee or religion directory."},"startHere":["Read tax-treatments for conditional reliefs and their limits.","Read legal-forms and control before using the word owner.","Use registers to find the official organisation record at source.","Use help for role-based public contact doors and honest request prompts.","Resolve sourceIds and read gaps before treating the map as complete."]}