Giving to charity

1. [What is a charity?](https://library.croneri.co.uk/po-heading-id_7nESFaUJ7kek4axjdIxauA?section=319262)

1.1. Charitable purpose

1.2. For public benefit

1.3. UK only from 1 April 2024

1.4. Registered

1.5. CASC

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

2.1. Sponsored challenge

2.1.1. Cost not necessary donation

2.2. Charity membership fees

2.2.1. Personal benefit

2.2.2. CASC

2.3. Professional membership fees

2.3.1. Retired or student

2.4. Church collections

2.5. Selling donated goods

2.5.1. Retail Gift Aid Scheme

2.6. Event

2.7. Viewing charity property

2.8. Charity Auctions

2.9. Schools and Educational Trusts

2.10. Gift of assets

2.10.1. Qualifying investment

2.10.2. Disposal by way of gift

2.10.3. Disposal at undervalue

2.10.4. Disqualifying event

2.10.5. Five years

3. [Gift Aid](https://library.croneri.co.uk/po-heading-id_U6NUQ5uuCkOoSRinSUGEkQ)

3.1. Bands extended

3.2. Reduce abatement of personal allowance

3.3. Gift of assets

3.4. disposal for CGT

3.5. Carry back

4. [Disposal for CGT](https://library.croneri.co.uk/po-heading-id_wreKl5QVl0ad-NWq9uvEag#po-heading-id_ScZD59BlEkOCB8mnF8-hVg)

4.1. No requirement to be a qualifying investment

5. [Death gifts](https://library.croneri.co.uk/po-heading-id_dwDkuzuvzEG2zDLbJBDZow?section=319262)

5.1. IHT exemption

5.2. Reduced rate of IHT

5.3. Deed of variation

6. [Associated benefit](https://library.croneri.co.uk/po-heading-id_etxUqlVRa0u-TnsOtSFG4Q)

6.1. Restriction of Gift Aid