Income Tax Act 2007 section 430

"Charity" to include exempt bodies

Section 430 extends the definition of "charity" for Gift Aid purposes to include certain specified public bodies and community amateur sports clubs.

• For the purposes of the Gift Aid rules, "charity" is broadened to include the Trustees of the National Heritage Memorial Fund, the Historic Buildings and Monuments Commission for England, and registered community amateur sports clubs
• These bodies are treated as charities so that they can receive Gift Aid donations and donors can claim the associated tax relief
• Membership fees paid to community amateur sports clubs that qualify as charities under this extended definition are expressly excluded from being treated as gifts, and therefore do not qualify for Gift Aid relief
• Similar extended definitions apply to gifts of shares, securities and real property to charities under the separate relieving provisions in Chapter 3 of Part 8 of the Act