1 6 0 1 ▁( also ▁known ▁as ▁the ▁Stat ute ▁of ▁Elizabeth ), ▁which ▁had ▁been ▁interpreted ▁and ▁expanded ▁into ▁a ▁considerable ▁body ▁of ▁case ▁law . ▁ ▁In ▁Commission ers ▁for ▁Special ▁Pur poses ▁of ▁In come ▁Tax ▁v . ▁P ems el ▁( 1 8 9 1 ), ▁Lord ▁Mc N aught en ▁identified ▁four ▁categories ▁of ▁char ity ▁which ▁could ▁be ▁extracted ▁from ▁the ▁Char itable ▁Us es ▁Act ▁and ▁which ▁were ▁the ▁accepted ▁definition ▁of ▁char ity ▁prior ▁to ▁the ▁Char ities ▁Act ▁ 2 0 0 6 . ▁ ▁the ▁relief ▁of ▁pover ty , ▁ ▁the ▁adv ancement ▁of ▁education , ▁ ▁the ▁adv ancement ▁of ▁religion , ▁and ▁ ▁other ▁purposes ▁considered ▁benef icial ▁to ▁the ▁community . ▁ ▁Char ities ▁in ▁England ▁and ▁Wales ▁– ▁such ▁as ▁Age ▁UK , ▁the ▁Royal ▁Society ▁for ▁the ▁Prote ction ▁of ▁Bird s ▁( R SP B ) ▁ ▁and ▁the ▁Royal ▁Society ▁for ▁the ▁Prote ction ▁of ▁Anim als ▁( R SP CA ) ▁ ▁– ▁must ▁comp ly ▁with ▁the ▁ 2 0 1 1 ▁Act ▁reg ulating ▁matters ▁such ▁as ▁char ity ▁reports ▁and ▁accounts ▁and ▁fund ra ising . ▁ ▁Struct ures ▁, ▁there ▁are ▁a ▁number ▁of ▁types ▁of ▁legal ▁structure ▁for ▁a ▁char ity ▁in ▁England ▁and ▁Wales . ▁ ▁Un in cor por ated ▁association ▁ ▁Trust ▁ ▁Company ▁limited ▁by ▁guarantee ▁ ▁Another ▁incorpor ation , ▁such ▁as ▁by ▁royal ▁char ter ▁ ▁Char itable ▁incorpor ated ▁organization ▁