The following Private Client guidance note Produced in partnership with Tolley Guidance provides comprehensive and up to date legal information covering:
For convenience, the term 'foreign charity' has been used throughout the Practice Note to mean any entity of a charitable nature which is not subject to the jurisdiction of the UK courts and cannot, therefore, qualify as a 'charity' for the purposes of the charity law of any part of the UK. For a discussion on what makes a charitable organisation for the purposes of the jurisdiction of courts in England and Wales, see Practice Note: Essentials of a charity.
This Practice Note is concerned only with entities that do not qualify as 'charities' under these rules, because they are not subject to the jurisdiction of the courts of any part of the UK.
It is necessary to distinguish between entities of a charitable nature established in other Member States of the EEA (for convenience referred to as 'EEA charities') and foreign charities established outside the EEA. Broadly speaking gifts to EEA charities qualify for UK tax relief, whereas gifts to non-EEA foreign charities do not.
The EEA comprises the Member States of the EU plus Iceland, Norway and Liechtenstein. At present, entities of a charitable nature established in these countries are effectively recognised as charities for UK tax purposes.
No attempt has been made here to discuss the differences between the laws applicable to foreign charities and the different meanings of 'charity' in other
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