Charitable trusts in English law are a form of express trust dedicated to charitable goals. There are various advantages to charitable trust status, including exemption from most forms of tax and freedom for the trustees not found in other types of English trusts. To be a valid charitable trust, the organization must demonstrate both a charitable purpose and a public benefit. Applicable charitable purposes are normally divided into categories for public benefit, including the relief of poverty, the promotion of education, the advancement of health and saving of lives, the promotion of religion, and all other types of trusts recognized by the law. There is also a requirement that the trust's purposes benefit the public (or some section of the public), and not simply a group of private individuals.

Such trusts will be invalid in several circumstances; charitable trusts are not allowed to be run for profit, nor can they have purposes that are not charitable (unless these are ancillary to the charitable purpose). Additionally, it is considered unacceptable for charitable trusts to campaign for political or legal change, although discussing political issues in a neutral manner is acceptable. Charitable trusts, like other trusts, are administered by trustees, but there is no direct relationship between the trustees and the beneficiaries. This results in two things: firstly, the trustees of a charitable trust have more freedom to act than other trustees, and secondly, beneficiaries cannot bring a court case against the trustees. Instead, the beneficiaries are represented by the Attorney General for England and Wales as parens patriae, who appears on behalf of The Crown.

Jurisdiction over charitable disputes is shared equally between the High Court of Justice and the Charity Commission. The Commission, as the first point of contact, is tasked with regulating and promoting charitable trusts, as well as providing advice and opinions to trustees on administrative matters. When the Commission feels that there has been mismanagement or maladministration, it can sanction the trustees, removing them, appointing new ones, or temporarily taking the trust property itself to prevent harm. In cases of flaws with a charity, the High Court can administer schemes directing the function of the charity, or even, under the Cy-près doctrine, change the purpose of the charity or gift entirely.

Being a form of express trust, charitable trusts are subject to certain formalities, as well as the requirements of the three certainties, during their creation. These requirements vary depending on whether the gift that establishes the trust is given during life, after death, or involves land. In the case of a gift given after death through a will, the will must adhere to Section 9 of the Wills Act 1837, which mandates the will to be in written form and signed by the testator (or someone else present, following the testator's instructions). It should be clear that the testator intended the will to be effective, and the signature must be executed or acknowledged by two or more witnesses. When all of these conditions are fulfilled, the will becomes a valid document, enabling the charitable trust to be formed. When the gift pertains to land and is made during the donor's lifetime, it must comply with Section 53(1)(b) of the Law of Property Act 1925, necessitating the agreement to be documented in writing and signed by the donor. In cases where the gift involves personal property and is made inter vivos, there are no formal prerequisites; it suffices for an oral declaration to establish the trust. Once properly constituted, a charitable trust, like all express trusts, becomes irrevocable unless the trust instrument explicitly allows for such revocation.

There are a variety of advantages to charity status. Within English trusts law, a standard express trust has a relationship between the trustees and the beneficiaries; this does not apply to charitable trusts, partially because of the special definition of trustee used and partially because there are no individual beneficiaries identified in a charitable trust. Instead, the Attorney General of England and Wales sues on behalf of beneficiaries to enforce a charitable trust. Because of this lack of a relationship, the trustees' powers are far wider-ranging, only being regulated by the Charity Commission and actions brought by the Attorney General; the beneficiaries have no direct control. Charitable trusts are also exempt from many formalities when being created, including the rule against perpetuities. The trustees are also not required to act unanimously, only with a majority.

Tax law also makes special exemptions for charitable trusts. They are free from the income tax paid by individuals and companies, and also the corporation tax paid by incorporated and unincorporated associations. There is no requirement for charitable trusts to pay capital gains tax or council tax, although they are obliged to pay VAT. This freedom from tax liability applies not just to charitable trusts, but also to people who donate to them. Individuals who donate via Gift Aid are free from paying tax on that amount, while companies who give gifts to charity can claim tax on the amount back from HM Revenue & Customs.

The definitions of a trustee and a trust within charitable trusts differ significantly from the norm. In particular, according to the Charities Act 1993 (section 37):

'charity trustees' means the person having the general control and management of the charity...
'trusts' in relation to a charity means the provisions establishing it as a charity and regulating its purposes and administration, whether those provisions take effect as a trust or not, and in relation to other institutions has a corresponding meaning.