Giving to charity

1. [What is a charity?](https://library.croneri.co.uk/navigate-taxi/po-heading-id_7nESFaUJ7kek4axjdIxauA)

1.1. Charitable purpose

1.2. For public benefit

1.3. UK, EU or otherwise

1.4. Registered

1.5. CASC

2. [Death gifts]( https://library.croneri.co.uk/navigate-taxi/po-heading-id_dwDkuzuvzEG2zDLbJBDZow )

2.1. IHT exemption

2.2. Reduced rate of IHT

2.3. Deed of variation

3. Disposal for CGT

3.1. No requirement to be a qualifying investment

4. [Gift Aid](https://library.croneri.co.uk/navigate-taxi/po-heading-id_wreKl5QVl0ad-NWq9uvEag#po-heading-id_U6NUQ5uuCkOoSRinSUGEkQ)

4.1. Basic rate tax band extended

4.2. Income > £100,000

4.3. Gift of assets

4.3.1. disposal for CGT

4.4. Carry back

5. Associated benefit

5.1. Restriction of Gift Aid

6. [Alternative gifts](https://library.croneri.co.uk/navigate-taxi/po-heading-id_wreKl5QVl0ad-NWq9uvEag#po-heading-id_ScZD59BlEkOCB8mnF8-hVg)

6.1. Sponsored challenge

6.1.1. Cost not necessary donation

6.2. Charity membership fees

6.2.1. Personal benefit

6.2.2. CASC

6.3. Professional membership fees

6.3.1. Retired or student

6.4. Church collections

6.5. Selling donated goods

6.5.1. Retail Gift Aid Scheme

6.6. Event

6.7. Viewing charity property

6.8. Charity Auctions

6.9. Schools and Educational Trusts

6.10. Gift of assets

6.10.1. Qualifying investment

6.10.2. Disposal by way of gift

6.10.3. Disposal at undervalue

6.10.4. Disqualifying event

6.10.4.1. Five years