Charities

There are a number of tax reliefs available for gifts to charities. This note sets out the UK tax treatment of gifts to organisations established in part of the UK with...

Introduction to running a charityThe people who serve on the governing body of a charity are responsible for the general management and control of the administration of...

Introduction to trading subsidiariesA 'trading subsidiary' is a company owned and controlled by a charity, or occasionally several charities, which has been incorporated...

Introduction to the reporting requirements for charitiesThe specific reporting requirements of a charity are dependent on:•whether the charity is registered, and•the...

Introduction to foreign charitiesThis guidance note sets out the UK tax treatment of non-UK trusts and other entities of a charitable nature, and of gifts to such...

Introduction to the law of charitiesThis guidance note is concerned with institutions which are considered to be charitable under the law of England and Wales. For...

Introduction to setting up a charityThis guidance note is designed to set out the main practical and legal issues to consider before setting up a new charity in England...

Payment of trusteesMost trustees are unpaid and must not benefit in any way from their charity trusteeship. However, they are entitled to receive payment of reasonable...

Introduction to tax complianceCharities are not exempt from taxation but they do have the benefit of a number of tax exemptions (subject to complex anti-avoidance...

Introduction to the tax treatment of a charityCharities are not exempt from taxation, but they do benefit from a number of specific tax reliefs.A charity does not need to...