Sylvie Nunn and Godfrey Smallman review the Charity Commission’s draft guidance on public benefit and moral or ethical belief systems. The Charity Commission's new draft guidance for consultation on Public Benefit and the Advancement of Moral or Ethical Belief Systems is the fifth consultation on public benefit since January, following the publication of the Commission’s general guidance on public benefit. It fulfils the Commission’s undertaking to Parliament to give non-religious belief systems equal treatment to religious belief systems with regard to the public benefit provisions in the Charities Act and, not surprisingly, there are many parallels between the two sets of guidance.