Charities and charitable giving
The following links provide a starting point if you are looking for information about the tax position of charities or, reliefs for charitable giving.
If you are looking for more general information, we recommend you use the index or search pages.
Charities: general
Setting up a Charity in Scotland
How charities get started with Gift Aid
Guidance notes for charities
This contains guidance on the various changes introduced from April 2000.
Trading By Charities
This information gives some guidance on calculating the profits of a trade
carried on by a charity. The help sheet also contains guidance on ways in
which non-exempt trading profits can be passed to charity so that no direct
tax is payable. The help sheet does not cover VAT liability for charities.
Finally, the help sheet looks at factors to take into account when a charity
invests in a trading company.
Giving to charity
Giving to charity by businesses.
This information covers the ways in which businesses can get relief from direct
taxes for gifts to charity of cash, shares, business assets and employees'
time.
Giving to charity by individuals.
This information gives guidance for individuals about Gift Aid,Payroll Giving
and relief for gifts of land buildings shares and securities.
Giving Shares and Securities to Charity
This information explains how you can make gifts of land, buildings, shares
or securities to charity, and the direct tax reliefs available when you do
so.
Payroll Giving
Payroll Giving is a simple, tax-effective way for employees to give to charity from their pay.
Payroll Giving
These pages provide comprehensive information and assistance on all aspects
of Payroll Giving. There is a section
for employers together with a section
for donors. Employers may also want to look at the Payroll
Giving Grants website.
Fund-raising
Extra
statutory concession C 4
there is an Extra Statutory Concession available for certain fund raising
events held by charities and other qualifying bodies, which covers both direct
and indirect (VAT) liability. Additional Details
are available.
Other useful sites
Home Office, Active Community Unit
Further Links
This page contains links to other Government web sites that you may
find useful.
| Home | ||||
