Explain the role of finance and the different types of jobs in finance. Identify the advantages and disadvantages of different forms of business organization. Explain the links between stock price, intrinsic value, and executive compensation.
This might be because the charity expected: Some particular activities This may be a regular activity carried on at a shop or it may be an occasional activity carried on at a jumble sale or auction.
At first glance this may appear to be a trade similar to the retail sale of goods by other commercial businesses. But the way in which the goods are acquired makes it different from most retail trades.
For the charity the sale proceeds are simply a realisation of the value of a gift. For this reason the sale of donated goods is generally not regarded as a trade for tax purposes.
This is so even where the donated items are sorted, cleaned and given minor repairs. If the goods are subjected to significant refurbishment or to any process which brings them into a different condition for sale purposes than that in which they were donated, the sale proceeds may be regarded as trading income.
For example, where donated cloth is made into garments for sale this will amount to a trade. The sale of donated goods by a charity is zero rated provided all the qualifying conditions are met. See the guidance at paragraph 5 Direct tax exemptions However, if services are provided along with the use of the land or buildings, for example, provision of a caretaker, food or laundry these services in themselves might amount to trading.
Letting activity will itself constitute a trade where the owner remains in occupation of the property and provides services over and above those usually provided by a landlord.
Each case must be considered on its own facts. The supply is normally exempt from VAT.
If, after reading the guidance, a charity is still unsure about a supply it is making or receiving, it can contact the Charities Helpline on Telephone: Business sponsors may fund the general work of the charity or a particular charitable project. Sponsorship arrangements often link the name of the business with the charity or its project, creating in the minds of the public an affinity between the business and the charity.
The affinity with charity created by sponsorship is a valuable marketing asset for businesses. The direct tax treatment of payments received by charities under sponsorship arrangements will depend on the nature of the arrangement.
If, before payment is made by the business sponsor, a commercial participator agreement required by the Charity Commission under Section 59 of the Charities Act or by the Office of the Scottish Charity Regulator under Section 81 Charities and Trustee Investment Scotland Act is in place, the tax treatment of the payment will be determined by the wording of the agreement.
Otherwise, the tax treatment of the payments will be determined on the particular facts of the case. HMRC has agreed the Charity Commission guidance on whether university research paid for by a sponsor is charitable. Other charities may also find this guidance helpful.
If the charity provides some goods or services in return for the sponsorship payments they may be treated as trading income. However, references to a sponsor which amount to advertisements will mean the payments are trading income. HMRC Charities will regard a reference to a sponsor as an advertisement if it incorporates any of the following: However, if the name and logo was substantially and widely displayed throughout the report, this might constitute advertising in return for the sponsorship payment.
There are other services that a charity might provide in return for sponsorship payments that will be factors in determining whether the payments are trading income. Examples of such services are: An executive of TaxCo appears on stage on the final night and is thanked.Timothy Adams (ex officio) *President and CEO.
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