Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Charity definition

What does Charity mean? In practice, a charity is an organisation established solely for charitable purposes to deliver public benefit, with assets held for those purposes and supervised by the courts and charity regulators. Common forms include a trust, unincorporated association or company limited by guarantee (including CIO/SCIO). Surpluses cannot be distributed to members; funds must be applied to the purposes. Political activity is permitted only as ancillary. Status determines regulatory duties and eligibility for charity tax reliefs. England and Wales: Charities Act 2011, s 1, defines a charity as an institution established for charitable purposes only and subject to High Court control;...

HMRC tainted charity donations (FA 2011 Sch 3): UK anti-avoidance denying tax relief—purpose test, connected persons, advantages, de minimis benefits, vulnerable transactions and consequences

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Practice notes

Tainted Charity donations Rules

The tainted charity donations rules, set out in Schedule 3 to the Finance ACT 2011 (FA 2011), are designed to prevent the misuse of reliefs linked to income tax, corporation tax or capital gains tax when a charitable gift is made. They achieve this by refusing those reliefs where HM Revenue & Customs (HMRC) can establish that a donor, or someone connected to the donor, has entered into an arrangement with a charity with the purpose of securing a tax advantage from the gift rather than acting with entirely charitable motive.

Chapter 8, Part 13 of the Income Tax Act 2007 (ITA 2007) withdraws entitlement to any income tax reliefs and advantages
Part 21C of the Corporation Tax Act 2010 (CTA 2010) withdraws entitlement to corporation tax reliefs
Section 257A of the Taxation of Chargeable Gains Act 1992 (TCGA 1992) withdraws entitlement to capital gains tax relief

The rules apply to donations to a charity or a Community Amateur Sports Club made on or after 1 April 2011. They supersede the earlier (and much‑criticised) substantial donor rules, which were originally enacted in Finance Act...

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