Many donors to churches or Christian charities do not always give in a tax-efficient manner. Giving in a different way can bring significant benefits to the receiving church or charity and even - in some cases - to the donor. This briefing paper considers some of the more tax-efficient methods of giving.
Topics included:
- Gift aid;
- The Gift Aid Small Donations Scheme;
- Payroll giving;
- Gifts of shares;
- Gifts of land and buildings;
- Legacies;
- Instruments of variation;
- Flexibility and creativity.