Feeling,generous,guide,charita business, insurance Feeling generous? A guide to charitable giving


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As a company becomes more successful and turns over more profit, manybusiness owners choose to considerable charitable giving in order to support alocal community or cause, or whichever charitable cause is close to them. Whilst tax relief on charitable giving is often not the catalyst orreason for it, businesses should consider how they can make tax-effectivegifts, and indeed, ways in which they can involve willing employees. There aremany ways to donate effectively, of which a few are explained here. ·        Gift Aid – tax payers cangive via the GiftAid scheme; an amount of money can be donated to a charity of choice, which canin turn reclaim basic rate tax from HMRC on this gift, enhancing the value ofthe donation. A £10 donation will be worth £12.50 to the charity. The beauty ofthis method is that any amount, on any frequency basis, can be donated. ·        Payroll Giving - this scheme allows regular donations to charity straightfrom the employee pay packet, on which tax relief is given on these amounts. Theemployer has to set up and run the scheme and the employee must giveauthorisation to the employer for the donation to be deducted from the salary.  The employer pays the donation via a HMRC approvedPayroll Giving agency which distributes the money to the charity. The benefitto the employee is tax relief immediately at the highest rate of tax (this doesnot affect the amount paid in national insurance contributions).·        Fund-raising events – encourage employees to take part in events to raisemoney for a chosen charity, which could be a local cause to boost a sense ofcommunity.  Again, it is best to donatethe final amount via Gift Aid so the charity can benefit.  ·        Higher rate and additional rate taxpayers – these can claim,through the tax return, relief on the difference between the basic rate andhigher/additional rate of tax. ·        Gifts of shares or land – this negates capital gainstax if land or shares are donated to charity. It is advisable to seekprofessional help if embarking on this route.

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