Corporation Tax Act 2010 section 190

Qualifying charitable donations: meaning

Section 190 defines what counts as a qualifying charitable donation for corporation tax purposes and prevents double deductions.

• Qualifying charitable donations comprise two categories: qualifying payments to charity and amounts arising from disposals of investments to charity.
• A payment that is already deductible from total profits, or in calculating any component of total profits, cannot also be treated as a qualifying charitable donation.
• This prevents a company from claiming the same payment twice — once as a trading or other deduction and again as a charitable donation relief.
• When computing a company's income from any source, no deduction is allowed for amounts that are qualifying charitable donations; instead, these are relieved separately against total profits.