▁publish es ▁a ▁register ▁of ▁char ities ▁online . ▁ ▁Tax ation ▁Char itable ▁organizations , ▁including ▁char itable ▁trust s , ▁are ▁el ig ible ▁for ▁a ▁complex ▁set ▁of ▁relief s ▁and ▁exem ptions ▁from ▁tax ation ▁in ▁the ▁UK . ▁These ▁include ▁relief s ▁and ▁exem ptions ▁in ▁relation ▁to ▁income ▁tax , ▁capital ▁g ains ▁tax , ▁inheritance ▁tax , ▁stamp ▁duty ▁land ▁tax ▁and ▁value ▁added ▁tax . ▁ ▁These ▁tax ▁exem ptions ▁have ▁led ▁to ▁critic isms ▁that ▁private ▁schools ▁are ▁able ▁to ▁use ▁char itable ▁status ▁as ▁a ▁tax ▁avoid ance ▁technique ▁rather ▁than ▁because ▁they ▁offer ▁a ▁genu ine ▁char itable ▁good . ▁ ▁United ▁States ▁In ▁the ▁United ▁States , ▁a ▁char itable ▁organization ▁is ▁an ▁organization ▁operated ▁for ▁purposes ▁that ▁are ▁benef icial ▁to ▁the ▁public ▁interest . ▁There ▁are ▁different ▁types ▁of ▁char itable ▁organizations . ▁Every ▁U . S . ▁and ▁foreign ▁char ity ▁that ▁qual ifies ▁as ▁tax - ex empt ▁under ▁Section ▁ 5 0 1 ( c )( 3 ) ▁of ▁the ▁In ternal ▁Re venue ▁Code ▁is ▁considered ▁a ▁" private ▁foundation " ▁unless ▁it ▁demonstr ates ▁to ▁the ▁I RS ▁that ▁it ▁falls ▁into ▁another ▁category . ▁Gener ally , ▁any ▁organization ▁that ▁is ▁not ▁a ▁private ▁foundation ▁( i . e .,   it ▁qual ifies ▁as ▁something ▁else ) ▁is ▁usually ▁a ▁public ▁char ity ▁as ▁described ▁in ▁Section ▁ 5 0 9 ( a ) ▁of ▁the ▁In ternal ▁Re venue ▁Code .