Tax Issues for Charities and Community Amateur Sports Clubs

The aim of the course is for delegates to come away with an understanding of when and how charities and CASCs can be liable to direct tax and how donations qualify for Gift Aid and other tax reliefs. The course is aimed at anyone involved with charity finance and taxation with at least a basic knowledge of UK tax and accounts.

The course will look at

• The definition of a charity and a CASC for tax purposes
• The direct taxation exemptions for income of charities and CASCs
• The effect of non-charitable expenditure
• How income from trading and fund-raising events is taxed and how tax can be avoided in a manner acceptable to HMRC
• Direct taxation principles pertaining to the various types of income of
• Gift Aid rules including documentation and the problem of benefits
• Gift Aid Small Donations scheme for small cash donations
• The tainted donation rules
• Other donations to charity and the tax consequences for donor and donee