Commentary

174 Other non-charitable institutions and purposes

CHARITIES AND CHARITABLE GIVING vol 6(2)
| Commentary

174 Other non-charitable institutions and purposes

| Commentary

174 Other non-charitable institutions and purposes

Gifts to certain non-charitable community amateur sports clubs (CASCs), non-charitable housing associations, political parties and certain national bodies, are entitled to relief from inheritance tax1. In the case of non-charitable CASCs, there is also a species of ‘gift aid’ relief from April 20002.

A perpetual trust in favour of a non-charitable body or for a non-charitable purpose would be void for perpetuity, but it is submitted that a trust for 21 years or a shorter period specified in the governing document, would be valid3.

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