This website provides comprehensive information about how charities and their donors are taxed in the UK.
If you are just looking for a quick answer to a simple point, we recommend the HMRC tax guidance for charities.
However, if you are looking for a deeper analysis or a more impartial view you are in the right place.
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Users may also contribute to the text and if you see anything that needs correcting or expanding, please do. A copy of the next edition of our book will be given to the user who makes the most edits. User contributions are reviewed by Oliver Marre.
Contents of ToC online
ToC Online is the online version of the book Taxation of Charities and Nonprofit Organisations by James Kessler QC and Oliver Marre. The initial data was the current edition of the book, published September 2013.
- Policy Issues in Charity Taxation
- Definitions of Charity
- Taxation of Charity Income
- Taxation of Charity Capital Gains
- Charitable Expenditure Rules
- Tainted Donation Rules
- Trading by Charities
- Trading Companies held by Charities
- Business Sponsorship and Advertising
- Corporate Charities
- Employees and Beneficiaries of Charities
- Extracting Value from Companies
- Acquisition of Companies
- Double Taxation Treaties
- Cash Gifts from Individual to Charity (Gift Aid)
- Gift Aid Small Donation Scheme
- Corporate Gift Aid
- Giving by Business to Charity
- Payroll Giving Scheme
- Interest-Free Loans to Charity
- Relief for Gift of Shares and Land to Charity
- Relief for Gifts of Works of Art to Charity
- Capital Gains Tax Relief on Disposals to Charity
- Inheritance Tax Reliefs on Transfers to Charity
- Charity Legacy Relief
- Will Drafting
- Charitable Gift of Share of Residue: Benham Issues
- Obtaining IT and IHT Reliefs on Gift by Will or IoV
- Variation of Wills
- Benefits for Donors
- Trusts with Some Charitable Element
- Payments to Charity From Non-resident Trusts
- Estates of Deceased Persons: CGT
- Estates of Deceased Persons: Income Tax
- Value Added Tax: Basics
- VAT: Exemption
- VAT: Zero Rating
- Stamp Duties
- Rating Relief
- Community Amateur Sports Clubs
- Political Parties
- Housing Associations
- Local Authorities
- Administration: Tax Returns and Claims
- Appendix 1: International Entities: Approved Securities
- Appendix 2: HMRC Model Gift Aid Declarations
- Appendix 3: Substantial Donor Rules
- Appendix 4: Bibliography
- Appendix 5: How to Improve the taxation of Charities
If you want further advice
If you do not find the answer to your question in ToC online, or if you want advice on which you can legally rely, you may instruct James Kessler QC or Oliver Marre to advise. For further information see How to instruct James Kessler QC and Oliver Marre.
ToC archive editions
There are archive editions for ToC 2009/10 and 2011/12. This will occasionally be useful to investigate the tax position in those years, but the current edition will generally be the best starting point, as that has been substantially rewritten in the light of current HMRC guidance, and further thought and research.
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