RE1854 - Gifts of Land, Buildings, Shares & Securities to Charity: which charities qualify?

For a gift to qualify for relief it must be made to an organisation that has been recognised as a charity for UK tax purposes. If an organisation has been recognised as a charity for UK tax purposes they will be able to provide you with an HMRC charity reference.

Gifts, or sale at undervalue, of qualifying investments to the following bodies also qualify for relief:

• the Trustees of the National Heritage Memorial Fund
• the Historic Buildings and Monuments Commission for England (English Heritage)
• the Trustees of the British Museum
• the Trustees of the Natural History Museum
• the National Endowment for Science, Technology and the Arts (NESTA)

If you are uncertain whether a body is a qualifying charity CAR Charities can help you.