½Û×ÓÊÓƵ

Definition of qualifying charitable donation

The definition of ‘qualifying charitable donations’ includes:

1. •

   qualifying cash donations to charity

2. •

   qualifying disposals of investments and land to charity

CTA 2010, s 190

For this purpose, ‘charity’ is defined as:

1. •

   a company or trust that meets the conditions in FA 2010, Sch 6 (see below)

2. •

   Trustees of the National Heritage Memorial Fund

3. •

   the Historic Buildings and Monuments Commission for England

4. •

   a scientific research organisation defined in CTA 2010, s 469

5. •

   clubs registered as community amateur sports clubs

CTA 2010, s 202

In order to satisfy the definition of charity in FA 2010, Sch 6, a company or trust must meet the following four conditions:

1. •

   it must be established for charitable purposes only (as defined by Charities Act 2006, s 2)

2. •

   it must meet the jurisdictional condition (ie under the jurisdiction of the UK courts or the courts in a relevant territory)

3. •

   it