This section covers applications to trusts, foundations and charities together.

Essentially, the main difference between a trust, foundation and charity is purely legal; charities registered in Britain are required to provide audited accounts to HMRC annually, and can claim special rates when buying goods and services (much like registered companies).  They must be constituted by a board of (usually unpaid) trustees who make most of the decisions for the charity, including who they donate money to.  Whereas charities MUST provide this information, trusts and foundations (if not registered as charities) do not, and therefore tend not to.

Foundations and trusts are often set up in bequests from wealthy people (hence there usually philanthropic activities), and cannot call themselves a charity if they are not registered as such (but charities can call themselves funds, trusts, foundations etc if they want to).

In short, the difference to you, the applicant, is not much.  In this text, the term 'trust' refers to trusts, charities and foundations, unless specifically noted.  For more information please see the Charity Commission website.