½Û×ÓÊÓƵ

Division B5.8ÌýÌýÌýÌý Charities

For updates affecting this Division please see Part B0 Updates

An introduction to charities

B5.801 Charities—overview

This Division covers the tax treatment of charities. A number of exemptions and privileges are granted to charities, trustees for charitable purposes and various other institutions and organisations of a public nature. The current scope of exemptions for charities is described in B5.823–B5.836.

A number of the reliefs applying to charities also apply to community amateur sports clubs (CASCs), see Division B5.9

The bodies of persons or institutions entitled to these exemptions are in some cases designated specifically by name or by a class description, as, for example, hospitals, public schools or almshouses. For example, the National Heritage Memorial Fund, the Historic Buildings and Monuments Commission for England, the British Museum, and the