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<big>This site provides comprehensive information about the taxation of charities and tax reliefs for gifts to charity.

If you are looking for a quick answer to a straightforward question, we recommend [http://www.hmrc.gov.uk/charities/tax/ ''HMRC tax guidance for charities''] or [https://www.gov.uk/government/publications/charities-detailed-guidance-notes ''HMRC detailed guidance notes''].

If you are looking for a deeper analysis, or an impartial view, you are in the right place.  

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<big>'''Contents'''</big>

[[Update]]

:[[Introduction]]

:1 [[Policy Issues in Charity Taxation]]

:2 [[Tax Avoidance and Evasion]]

:3 [[Definitions of "Charity"]]

:4 [[Taxation of Charity Income]]

:5 [[Taxation of Charity Gains]]

:6 [[Charitable Expenditure Rules]]

:7 [[Tainted Donation Rules]]

:8 [[Trading by Charities|Trading by Charities]]

:9 [[Companies held by Charities]]

:10 [[Business Sponsorship and Advertising]]

:11 [[Charitable Companies]]

:12 [[Employees and Beneficiaries of Charities]]

:13 [[Acquisition of Companies]]

:14 [[Double Taxation Treaties and Charities]]

:15 [[Cash Gifts from Individual to Charity (Gift Aid)|Cash Gifts from Individual to Charity (Gift Aid)]]

:16 [[Gift Aid Small Donations Scheme]]

:17 [[Corporate Gift Aid]]

:18 [[Giving by Businesses to Charity]]

:19 [[Payroll Giving Scheme]]

:20 [[Interest-Free Loans to Charity]]

:21 [[Gifts of Shares/Land to Charity]]

:22 [[Gifts of Works of Art to Charity]]

:23 [[CGT Relief on Disposals to Charity]]

:24 [[Inheritance Tax Reliefs for Charities]]

:25 [[Charity Legacy Relief]]

:26 [[Will Drafting]]

:27 [[Share of Estate Given to Charity: Benham Issues]]

:28 [[Obtaining Income Tax and IHT Reliefs on Gift by Will or IoV]]

:29 [[Variation of Wills ]]

:30 [[Benefits for Donors]]

:31 [[Trusts with Some Charitable Element]]

:32 [[Payments to Charity From Non-Resident Trusts]]

:33 [[Estates of Deceased Persons: CGT]]

:34 [[Estates of Deceased Persons: Income Tax]]

:35 [[VAT: Basic Concepts]]

:36 [[Recovery of Input VAT]]

:37 [[VAT: Exemption]]

:38 [[VAT: Zero Rating]]

:39 [[Stamp Duties]]

:40 [[Rating Relief]]

:41 [[Sports Clubs]]

:42 [[Clubs and Mutual Concerns]]

:43 [[Political Parties]]

:44 [[Housing Associations]]

:45 [[Local Authorities]]

:46 [[Social Investment Relief]]

:47 [[Administration: Tax Returns and Claims]]


<big>'''Appendices'''</big>

:[[Appendix 1: International Entity Securities: Approved Charitable Investments]]

:[[Appendix 2: Model Gift Aid Declarations]]

:[[Appendix 3: Retail Gift Aid: Template Letters]]

:[[Appendix 4: CASCs: Eligible Sports]]

:[[Appendix 5: Deemed Charities and National Bodies]]

:[[Appendix 6: Accreditation of Social Impact Contractors]]

:[[Appendix 7: Substantial Donor Rules]]

:[[Appendix 8: How to Improve the Taxation of Charities]]

:[[Appendix 9: Bibliography]]



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<big>'''2022/23 edition'''</big>

The new 2022/23 edition of ''Taxation of Charities and Nonprofit Organisations'' is now available online and in paper form.

<big>'''How to login'''</big>

Most of this site requires you [[Special:Userlogin|to login]].  

::To obtain a login licence you need to order a copy of the book associated with this site, [http://www.kessler.co.uk/taxation-of-charities/ ''Taxation of Charities and Nonprofit Organisations''], and you can then [[Special:Userlogin|register for the life of the edition and login]].  

Users who are charities, or acting pro-bono for charities, may [[Special:Userlogin|register for a free one day trial]]. 

If you are an academic, student or other non-tax practitioner who wants access for research purposes, [mailto:kessler@kessler.co.uk?Subject=TFD%20online contact James Kessler]

::Without logging in you can access: 
::[[Introduction]] 
::Chapter 1 [[Policy Issues in Charity Taxation]] 
::Chapter 2 [[Tax Avoidance and Evasion]]

<big>'''Comments please'''</big>

Users may also [[contribute to the text]], and if you can add anything, or spot anything that needs to be corrected, please do! A copy of the next edition of our book will be given to the user who makes the most edits. User contributions are reviewed by [https://www.taxchambers.com/team/jon-selous-borlace/ Jon-Selous Borlace]. 

<big>'''If you want further advice'''</big>

If you do not find the answer to your question in ToC Online, or if you want advice on which you can legally rely, you may instruct any of the authors to advise.  They are James Kessler KC, Etienne Wong and Jon-Selous Borlace. 
See [[How to instruct James Kessler KC, Etienne Wong and Jon-Selous Borlace]].

<big>'''Archive editions'''</big>

There are [[archive editions]] for years from 2005/06.  These will be useful to investigate the tax position in those years, but the current edition will generally be the best starting point, as that has been written in the light of current HMRC guidance, and further thought and research. 

<big>'''Contact '''</big>

If you have technical problems, or problems logging in  [mailto:webmasters@taxationofcharities.co.uk?Subject=ToC%20Technical%20query click here]

To contact James Kessler KC [mailto:kessler@kessler.co.uk?Subject=ToC%20online click here] 

To contact Etienne Wong, who is responsible for the VAT chapters, [mailto:Ewong@15oldsquare.co.uk?Subject=ToC%20online click here] 

To contact Jon-Selous Borlace, who reviews online contributions, [mailto:jon-selousborlace@15oldsquare.co.uk?Subject=ToC%20contact%20moderator%20request click here]

To contact the publishers of ''Taxation of Charities and Nonprofit Organisations'' [mailto:mv.khpplc@khpplc.co.uk?Subject=ToC%20contact%20publisher%20request click here]  

For multiple user licences, or to install on a firm's intranet [mailto:mv.khpplc@khpplc.co.uk?Subject=ToC%20contact%20publisher%20request contact the publishers]  

<big>'''Technical notes'''</big>

ToC Online is a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.


<big>'''ToC Resource Archive'''</big> 

To access the ToC reference material, click here [[ToC Resource Archive]]