Giving to charity

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Giving to charity by Mind Map: Giving to charity

1. Gift Aid

1.1. Basic rate tax band extended

1.2. Income > £100,000

1.3. Gift of assets

1.3.1. disposal for CGT

1.4. Carry back

2. What is a charity?

2.1. Charitable purpose

2.2. For public benefit

2.3. UK, EU or otherwise

2.4. Registered

2.5. CASC

3. Alternative gifts

3.1. Sponsored challenge

3.1.1. Cost not necessary donation

3.2. Charity membership fees

3.2.1. Personal benefit

3.2.2. CASC

3.3. Professional membership fees

3.3.1. Retired or student

3.4. Church collections

3.5. Selling donated goods

3.5.1. Retail Gift Aid Scheme

3.6. Event

3.7. Viewing charity property

3.8. Charity Auctions

3.9. Schools and Educational Trusts

3.10. Gift of assets

3.10.1. Qualifying investment

3.10.2. Disposal by way of gift

3.10.3. Disposal at undervalue

3.10.4. Disqualifying event

3.10.4.1. Five years

4. Associated benefits

4.1. Restriction of Gift Aid

5. Company gifts

6. Death gifts

6.1. IHT exemption

6.2. Reduced rate of IHT

6.3. Deed of variation

7. Disposal for CGT

7.1. No requirement to be a qualifying investment