Call Us :  0333 4141920  | Email: admin@nashharvey.com 

Search


Sponsoring a charity
15/09/2022

There are special rules in place when a limited company gives to charity. This can include Corporation Tax relief for qualifying donations made to registered charities or community amateur sports clubs (CASC) as including capital allowances for giving away equipment that has been used by a donor company. 

However, the rules are different if the company is given something in return for donating, such as tickets for an event. 

Donation amount Maximum value of benefit
Up to £100 25% of the donation
£101 - £1,000 £25
£1,001 and over 5% of the donation (up to a maximum of £2,500)

These rules apply to benefits given to any person or company connected with a company, including close relatives. 

Charity sponsorship payments are different from donations because the company gets something related to the business in return. A company can deduct sponsorship payments from its business profits before it pays tax by treating them as business expenses. 

Payments qualify as business expenses if the charity:

  • publicly supports the company's goods or services;
  • allows the company to use their logo in company’s printed material;
  • permits the company to sell their goods or services at the charity's events or premises; or 
  • has links from their website to the company's website.

Maidstone Office


The Granary, Hermitage Court Hermitage Lane
Maidstone
ME16 9NT
 
 
 
This email address is being protected from spambots. You need JavaScript enabled to view it.
Tel: 0333 4141920

London Office


Studio 1
305a Goldhawk Road
London Office
W12 8EU
 
 

This email address is being protected from spambots. You need JavaScript enabled to view it.
Tel: 020 8746 3708

Ashford Office

 
Suite 13 Letraset Building
Wotton Lane  Ashford
Kent
TN23 6FL
 
 

This email address is being protected from spambots. You need JavaScript enabled to view it.
Tel: 0333 4141920

Membership

Nash Harvey Group LLP is a limited liability partnership registered in England
Reg No: OC376161 | VAT Number: 137 7621 01
Registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales.