Taxation is a complex area that affects charities and voluntary organisations in different ways. If you think your organisation has some taxable income, you need to seek some expert advice on your particular circumstances.
This overview aims to be a general guide to the main ways that taxation affects voluntary and community organisations. It is broken down into two areas:
- general exemption to tax for charities and trading activities
- receiving donations in a way that is tax-effective
VAT is covered in a separate overview.
