Qualifying charitable donations | Practical Law

Qualifying charitable donations | Practical Law

Qualifying charitable donations

Qualifying charitable donations

Practical Law UK Glossary 4-503-3183 (Approx. 2 pages)

Glossary

Qualifying charitable donations

A gift of money or investments by a company to a charity that fulfils the conditions set out in Part 6 of the Corporation Tax Act 2010. Qualifying charitable donations were the last charges on income, a term that has now been phased out of the tax legislation. For further information, see Practice note, Charitable gifts by companies: an overview.