This site provides comprehensive information about the taxation of charities and tax reliefs for gifts to charity.
If you are looking for a deeper analysis, or an impartial view, you are in the right place.
- 39 Stamp Duties
- 41 Sports Clubs
New 2019/20 edition now out
The new 2019/20 edition of Taxation of Charities and Nonprofit Organisations is now out in book form.
The online edition is almost all updated to the text of the new edition, (chapters are headed updated/not updated for the 2019/20 edition as appropriate). Once updating is completed, existing licences will no longer be valid. To maintain unbroken access to ToC online you will need to order an online licence for the 2019/20 edition. To obtain this, go to the publishers website
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Most of this site requires you to login.
- If you have not (yet) bought the book associated with this site, Taxation of Charities and Nonprofit Organisations, you may register for a free one day trial. There is no charge for a one day trial, but if you find the site useful, and wish to express support or thanks, the authors invite you to make a £10 - £20 donation to the charity Water Aid.
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.
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.
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
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