The Boy Scouts of America issues a charter through the local council to a chartered organization (like the church or other organization that owns your unit) which allows it to use a BSA program to serve youth in its community. For example, a Cub Scout pack uses Cub Scouting to serve boys in the first through fifth grades. BSA requires that the charter be renewed annually to continue using the program. We call that annual renewal “recharter”.
In addition to renewing the unit charter, recharter time is when all youth and adult members (leaders) renew their membership in BSA. Member renewals are most of the work. If your unit collects all or part of its member dues or fees on an annual basis, that collection often takes place at recharter too. Your unit should also complete the application for the Journey To Excellence Award.