Charities: Overview

As a business-owner, you can support both local and national charities by giving money to them directly, encouraging charitable giving in the workplace via the payroll system and by providing sponsorship.

There are a range of tax incentives available for charitable donations. For example, businesses can get tax relief when they give money under the Gift Aid scheme, whether as a one-off or a regular payment, and via other forms of corporate giving.

This section provides an introduction to the following key areas:

• Charitable giving – both the options and the tax rules.
• Charitable trustees – their roles and responsibilities.
• Charities Act – details of the new Act passed in 2006.