{"access":{"agentDiscovery":"/agent.txt","authentication":"none","methods":["GET","HEAD"],"writeMethods":false},"counts":{"control":6,"finance":8,"funding":7,"gaps":22,"help":8,"legal-forms":5,"obligations":7,"official-procedures":35,"pipeline":15,"registers":6,"regulators":8,"sources":132,"tax-rules":47,"tax-treatments":10},"dataset":"uk-charities-sector","manifest":{"datasetHash":"sha256:c27bcf486f2f841b0fbe4a4cb16146119df4232bbbe4c5b4a3d3db8ea4d80114","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.","An exact primary-law map for the current non-charitable-expenditure provisions, including Income Tax, Corporation Tax and Capital Gains Tax branches.","Separate conditional trust and company paths from notification and return through enquiry, assessment, payment, challenge and territorially distinct recovery doors.","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.","Every tax-rule summary links to one exact primary-law provision; a whole Act or guidance page cannot become its legal authority.","Trust and company rules stay distinct, and a sector procedure never proves that a notice, deadline, payment duty or appeal right exists in a case.","A procedure nextProcedureIds link means a separately admitted possible door, never a mandatory or complete sequence.","Repealed provisions, legacy-contract transitions and case-law applicability remain explicit gaps unless their temporal and factual selectors have been separately admitted."],"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":"2026-07-13","title":"How UK charity status, tax, finance, control, public data and help routes fit together","version":"2026-07-13.2","warning":"A source-linked map of the system, not a shadow charity register or case decision. Follow the exact law and current official process for the taxpayer class, period and notice before acting."},"publication":{"baselineCollections":["gaps","registers","sources"],"emergencyStop":false,"fullCorpusAvailable":true,"publicDataEnabled":true,"status":"open"},"related":{"agentDiscovery":"/agent.txt","openApi":"/openapi.json","openDataCatalog":"/v1/open-data","taxSystem":"/v1/tax-system/uk"},"routes":{"accountability":"/v1/charities/uk/accountability","accountabilitySchema":"/v1/charities/uk/accountability/schema","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/tax-rules","/v1/charities/uk/obligations","/v1/charities/uk/funding","/v1/charities/uk/finance","/v1/charities/uk/control","/v1/charities/uk/help","/v1/charities/uk/official-procedures","/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","taxTreatmentId","taxpayerClass","ruleRole","explanationScope","obligationType","fundingType","type","helpCategory","procedureType","procedureStage","performedByRole","challengeMode","taxRuleId"],"fullGraph":"/v1/charities/uk/graph","item":"/v1/charities/uk/{collection}/{id}","manifest":"/v1/charities/uk/manifest","record":"/v1/charities/uk/records/{id}","schema":"/v1/charities/uk/schema","taxTreatmentWhyGraph":"/v1/charities/uk/tax-treatments/{id}/why-graph"},"scope":{"automatedWordsActionsVerdict":false,"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.","Read accountability before comparing an organisation's words with recorded actions; the contract publishes no organisation rows or scores.","Resolve sourceIds and read gaps before treating the map as complete."]}