Are different rules in place for setting up a charity?

Charities do not have to be registered as a company unless limited liability is sought. If this is the case, the organisation will be required to incorporate through Companies House as a limited by guarantee company, as well as registering as a charity with the Charity Commission (England and Wales) or Office of the Scottish Charity Regulator (OSCR) in Scotland. 

In order to meet the requirements of the charity regulators, it is commonplace for 3 members (known as trustees) to be appointed. Certain provisions must also be included in the articles of association that state the exclusively charitable aims of the company and the restriction of any profit distribution to its members.