12 Weeks on our programme can change a person’s chances in life

Your Donation of £50.00 can get a young person a place on one of our programmes. This will help them turn their lives around, by staying in education and learning skills that will help them stay out of trouble.

Helen Grant with Coaches

Making donations to a charity and the implications for

Business Tax

  • Donations that Qualify for Corporation Tax Relief
  • Donations that Don’t Qualify for Corporation Tax Relief
  • Gifts of money made to a charity by your company should be paid gross, before tax is deducted.
  • These donations are deductible from the total profits of your business when calculating.

Corporation Tax

  • The charity doesn’t need to make a Gift Aid tax repayment claim because no tax has been paid.
  • The charity can claim exemption from tax on company donations.
  • Your company can claim relief as long as the donation is a payment of money that is not a
    distribution of profit such as a dividend.

The following will not count as qualifying donations:

  • Gifts that come with a condition about repayment.
  • Gifts where your company or a person ‘connected’ to your company has received a benefit
    over a certain value in return.
  • Gifts that come with a condition or arrangement that the charity will purchase property
    (other than as a gift) from your company or a connected person.

As tax law and guidance changes please contact your Finance team or Advisors for professional advice

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