Subjects:

Taxation, Charities

Contents:

Definitions of charity

Taxation of charity income

Taxation of charity capital gains

VAT: exemption for fundraising events

Stamp duties

Trading by charities

Trading companies held by charities

Business sponsorship and advertising

Corporate Charities

Taxation of employees and beneficiaries of charities

Extracting value from companies

Acquisition of companies

Double taxation treaties and charities

Cash gifts from individual to charity

Payroll deduction scheme

Interest-free loans to charity

Cash donations from companies to charity

Giving by businesses to charity

Income tax relief for gift of shares securities and land to charity

CGT reliefs on disposals to charity

Inheritance tax reliefs on transfers to charity

Will drafting

Gift by will of share of residue to charity: the Benham problem

Obtaining IT and IHT relief on testamentary gifts

Variation of wills

Benefits for donors

Trusts with some charitable element

Payments to charity from non resident trusts

Estates of deceased persons

The most thorough analysis ever written on the taxation of charities which deals clearly with the basic rules as well as full discussion of contentious issues.