Missing the point - Re: Tax-deductability of donation in Europe
andy_offsite at cyberware.co.uk
Fri Dec 22 23:43:07 UTC 2000
I knew the information was somewhere. Where we have to be careful is making
sure "that our purposes are charitable (and therefore do not include a
political purpose)". I think that this requirement could be difficult to
sustain in our case and the ongoing responsibility on the directors would
put a crimp in our style.
Publication CC9 from the charity commission states ...
(See http://www.charity-commission.gov.uk/cc9.htm or
Section 1: Introduction
3. Charities operate for the public benefit and their contribution to
public life is immense. It includes tackling new issues and developing new
ways of dealing with problems. Charities have a wealth of knowledge and
experience which they can contribute to the solution, as well as the
treatment, of problems relating to their area of work. The nation would be
impoverished if charities were cut off entirely from public debate and the
opportunity to inform decision-makers.
4. Charities must not be political organisations. But they are not
precluded from all political activity. A distinction must be made between
political purposes and political activities. The Courts have made it clear
that a body whose stated purposes included the attainment of a political
purpose cannot be charitable (Section 2 of this publication amplifies
this). A body whose purposes are charitable (and therefore do not include a
political purpose) may nevertheless engage in activities which are directed
at securing, or opposing, changes in the law or in government policy or
decisions, whether in this country or abroad (in this publication the
expression "political activities" is used in this sense). But charities
cannot engage in such political activities without restraint. In this there
is a crucial difference between them and non-charitable voluntary bodies.
Other voluntary bodies, unlike charities, having complete freedom within
the law to support any cause they like. Charities on the other hand are
restricted in the extent to which they can engage in political activities
by the legal rules applying to them by virtue of their charitable status.
5. The degree to which charities may engage in political activity is the
subject of this publication. The Guidance does not represent a view of what
activities are acceptable as being of social or moral worth but seeks to
describe what activities we consider charities can properly undertake under
the existing law.
6. In any case where trustees remain uncertain as to the legality of
proposed activities they should not hesitate to consult their legal
advisers or to seek advice from us
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