Paintings from the Turner Bequest awaiting installation at Tate Britain

Tate – an exempt charity

Tate is an exempt charity under the Charities Act 1993.

As set out in the Charities Act 1993, Tate has full charitable status in the UK. Our mission is to increase public understanding and enjoyment of art, raising funds through sponsorship, donations and legacies to support a wide range of educational and artistic programmes across the UK.

However, through the Museums and Galleries Act 1992 and as described in the Charities Act 1993, Tate is an exempt charity and is therefore regulated by statute and by the Department for Culture, Media and Sport (DCMS), not the Charity Commission.

This means that:

  • Tate is not a registered charity and does not have a registered charity number
  • Neither Inheritance Tax nor Capital Gains Tax are charged on gifts to Tate
  • Tate is able to receive Gift Aid in relation to any gifts or donations offered.

While not directly regulated by the Charity Commission, exempt charities like Tate can ask the Charity Commission to use some powers the Commission has over all charities.

For example, in a case of potential Trustee benefit (where a Trustee may benefit directly or indirectly from Tate) we consult the Charity Commission to ensure the matter is handled appropriately and transparently. In certain cases, the Commission may provide us with an ‘Order’ which grants us specific legal powers.

Connected charities

Tate also has three connected charities: Tate Members (registered Charity number 313021), the Tate Foundation (registered Charity number 1085314) and the American Patrons of Tate Trustees.