Taxation of Charities and Non-Profit Organisations

Publisher: Key Haven Publications; hardback 1 072 pages

This is the eighth edition of the comprehensive guide to tax issues relating to charities and those who provide financial resources for them.

The work started life in 1989 as Tax Planning and Fundraising for Charities became Taxation of Charities in its fourth edition in 2003 and now has the expanded title.

As the title indicates this edition covers a number of organisations that are not charities but have issues that are closely related. There are helpful chapters on community amateur sports clubs political parties housing associations and local authorities.

The guidance aimed at charities covers every type of income that such organisations might receive. As in previous editions the authors go to great pains to put together in a single place details of statute case law and HMRC guidance on each issue ...