(1)The following shall be charities which are exempt charities for the purposes of the M1Charities Act 1993—
(a)the governing body of any foundation, voluntary or foundation special school; and
(b)any foundation body established under section 21;
but no governing body of a community or community special school shall be a charity.
(2)So far as it is a charity, any institution which—
(a)is administered by or on behalf of any body to which subsection (1)(a) or (b) applies, and
(b)is established for the general purposes of, or for any special purpose of or in connection with, that body or any school or schools falling within subsection (1)(a),
shall also be an exempt charity for the purposes of the M2Charities Act 1993.
(3)Any foundation established otherwise than under this Act which has no property other than the premises of any school or schools falling within subsection (1)(a) shall be a charity which (subject to section 3(5B) of the M3Charities Act 1993) is not required to be registered for the purposes of that Act (but is not an exempt charity for the purposes of that Act).
(4)In this section—
(a)“charity” and “institution” have the same meaning as in the M4Charities Act 1993;
(b)“premises” includes a teacher’s dwelling-house.