Guidance
How charities can make a moral, or ‘ex gratia’ payment (CC7)
What trustees need to know and do when making a moral, or ‘ex gratia’ payment.
Applies to England and Wales
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This guidance is about charities making payments (or waiving a right to property) because the trustees feel a moral obligation. Read the guidance to understand what this means.
These payments are also called ‘ex gratia’ payments.
You may need Charity Commission authority to make these payments.
Updates to this page
Published 1 May 2014
Last updated 27 November 2025
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Guidance updated to reflect changes introduced by the Charities Act 2022.
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First published.