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Titel Getting Britain giving to culture : an introduction to the new tax regime for giving to cultural charities
Auteur C. Smith
Plaats van uitgave London
Uitgever Department for culture, media and sport
Jaar van uitgave 2000
Trefwoorden belastingen, culturele organisaties, kunst, Verenigd Koninkrijk



Samenvatting
This document explains new regulations announced in the March Budget by the Government to encourage more charitable giving to cultural organisations. The main changes are: simplification to Gift Aid - ie gifts of cash by individuals; new income tax relief for gifts of shares to charities; improvements to the payroll giving scheme; and simplification of the rules for cash gifts by companies. The result of the changes should be to raise the income of most charities receiving donations from individuals, as they are able to reclaim more tax. They also provide an increased incentive for people to give to charities.