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Revision as of 12:56, 12 February 2020

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 HMRC tax guidance for charities or HMRC detailed guidance notes.

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


Contents

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 Capital Gains
6 Charitable Expenditure Rules
7 Tainted Donation Rules
8 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)
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 Capital Gains Tax Relief on Disposals to Charity
24 Inheritance Tax Reliefs for Charities
25 Charity Legacy Relief
26 Will Drafting
27 Charitable Gift of Share of Residue: Benham Issues
28 Obtaining IT and IHT Reliefs on Gifts 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
NEW Clubs and Mutual Concerns
42 Political Parties
43 Housing Associations
44 Local Authorities
45 Social Investment Relief
46 Administration: Tax Returns and Claims


Appendices

47 Appendix 1: International Entity Securities: Approved Charitable Investments
48 Appendix 2: HMRC Model Gift Aid Declarations
49 Appendix 3: Retail Gift Aid: Template Letters
50 Appendix 4: CASCs: Eligible Sports
51 Appendix 5: Deemed Charities and National Bodies
52 Appendix 6: Accreditation of Social Impact Contractors
53 Appendix 7: Substantial Donor Rules
54 Appendix 8: How to Improve the Taxation of Charities
55 Appendix 9: Bibliography



New 2019/20 edition now out

The new 2019/20 edition of Taxation of Charities and Nonprofit Organisations is now out. The online edition contains the text of that edition with some subsequent updates.

How to login

Most of this site requires you to login.

Comments please

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 Rebecca Sheldon.

If you want further advice

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 QC, Etienne Wong and Ross Birkbeck. See How to instruct James Kessler QC, Etienne Wong and Ross Birkbeck.

Archive editions

There are archive editions for years from 2005/06. These will occasionally 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.

Contact

If you have technical problems, or problems logging in click here

To contact James Kessler QC click here

To contact Etienne Wong, who is responsible for the VAT chapters, click here

To contact Rebecca Sheldon, who reviews online contributions, click here

To contact the publishers of Taxation of Charities and Nonprofit Organisations click here

For multiple user licences, or to install on a firm's intranet contact the publishers

Technical notes

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