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New queries, issue 4655

10 July 2018
Issue: 4655 / Categories: Forum & Feedback

Charitable deed; Market seller; Author! Author!; By the book

Charitable deed

Setting up a registered charity to benefit a family member.

My client’s son has just been sectioned under the Mental Health Act 1983. He wants to provide for his son in some way and has asked me about setting up a registered charity. The idea is to set up a charity for the public need (which I believe is a requirement if it is going to be registered) but a portion of the money would be used for the son.

I told him that gift aid to a registered charity to provide in part for his son would be disqualified because it would be considered a ‘tainted donation’ according to HMRC guidance ‘Annex viii: tainted charity donations’. Reading the guidance I believe that what he is planning contravenes Conditions A and B. However in s 9 it states...

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