B5.805 Legal definitions of a charity for tax purposes
It is necessary to consider two primary pieces of legislation, in order to understand the meaning of 'charity' for tax purposes. The tax definition is set out in FA 2010, Sch 6, Pt 1 and refers to the definition of 'charitable purposes' contained within Charities Act 2011, ss 2–3.
Definition of a charity for tax purposes
The definition of charity for tax purposes given in FA 2010, Sch 6, Pt 1 applies to different tax reliefs from different dates:
- Ìý
•ÌýÌýÌýÌý gift aid relief for income tax on donations made by individual – definition applies from 6 April 20101
- Ìý
•ÌýÌýÌýÌý inheritance tax, corporation tax, stamp taxes and VAT reliefs – definition applies from 1 April 20122
- Ìý
•ÌýÌýÌýÌý capital gains tax and all other income tax reliefs – definition applies from 6 April 20123
Meaning of 'charity'
In order to qualify as a charity it is necessary to meet all of the following conditions4:
| Condition | Comment |
| Charitable |
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 17:36