Commentary

99 Conditions for charity reliefs

CHARITIES AND CHARITABLE GIVING vol 6(2)
| Commentary

99 Conditions for charity reliefs

| Commentary

99 Conditions for charity reliefs

Schedule 6 to the Finance Act 2010 sets out four conditions that an organisation must meet1:

  1. 99.1

        it must be established for charitable purposes only;

  2. 99.2

        it must meet a ‘jurisdiction condition’;

  3. 99.3

        it must meet a ‘registration condition’; and

  4. 99.4

        it must meet a ‘management condition’.

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