Qualifying charitable donations | Practical Law
Qualifying charitable donations
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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
.