The Charity Commission told the Margaret Thatcher Foundation in 1991 that it would not be able to register it as a charity because its proposed activities were too politically biased.

The Commission’s 1991 annual report reveals that the regulator was asked to consider whether an institution to be known as the Margaret Thatcher Foundation would be eligible for registration as a charity if it were to be established on the terms they had drafted.

Lady Thatcher, who died on Monday, resigned as Prime Minister and leader of the Conservative Party in November 1990.

The objectives of the organisation were the “education of the general public and in particular, without prejudice to the generality of the foregoing, the increase of knowledge, understanding and appreciation of the principles of freedom under a rule of law, of democracy and of responsibility towards both the ethical and physical environment”.

The Commission had to consider whether the education that the institution would advance, was legally charitable.  It paid particular attention to a statement provided by the applicant as to the activities it would undertake.

In the end the regulator concluded: “Taking into account all the information which had been provided to us, we considered that a substantial part of the proposed activities was not educational in the charitable sense but was concerned with arguing and advancing a particular political viewpoint.”

It added: “In one part of the statement the political element was even more apparent. It was stated that: ‘The Foundation will take a close interest in the progress made towards freedom, democracy and prosperity in Eastern Europe, the Soviet Union and South Africa. The Foundation plans to provide for the acquisition of the practical experience required to transform the institutions and economies of these countries…by…making grants to set up or sustain foreign journalists; sponsoring missions by Western businessmen and technical advisers’.”

The Commission said it was difficult to see what was educational about these activities “in a neutral sense”. “It appeared that achievement of the proposed purposes would be driven by a particular political perspective. For these reasons we decided the institution...would not be eligible for registration as a charity.”

No application for registration was ever submitted by the Foundation.