Commentary

106 Relief for comparable, non-charitable gifts

CHARITIES AND CHARITABLE GIVING vol 6(2)
| Commentary

106 Relief for comparable, non-charitable gifts

| Commentary

106 Relief for comparable, non-charitable gifts

Gifts to certain ‘national’ bodies1, for non-charitable social housing providers2, for the maintenance of privately-owned historic buildings3 or to a political party (which can never be a charity because the definition of charity excludes political purposes4), have long been exempt from inheritance tax. Gifts to registered community amateur sports clubs (CASCs) are also exempt5.

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