Research and analysis
Understanding charities with annual incomes over £85,000
Research with charities that have an income of over £85,000 a year, how they are structured and how to support them.
Documents
Details
HMRC commissioned Ipsos MORI to undertake mixed-methods research with charities with an annual income over £85,000, to understand the structure and finances of the charitable sector, and explore behaviours regarding claiming tax reliefs, internal governance and audit trails.
The principal aims of the research were to:
- understand how charities are structured and governed
- understand their income and expenditure patterns
- explore how these factors affect how tax affairs are managed
- understand any gaps in their knowledge and their support needs
The study was made up of a quantitative survey of 1054 charities and 23 follow-up depth interviews carried out between October 2019 and January 2020.
Published 30 January 2023