Can a limited company give money away and get corporation tax relief for example to a local group say PTA who are not a charity so that they can buy a scooter rack. Or the local council for specific use in the area near to the limited company,say as a donation to local public gardens. Could this be called sponsorship, the only advertising would be thanks in the local paper. I have looked at hmrc website and it is not really helpful
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If it is a donation....
It may be helpful if you tell us what you are trying to achieve from the answer.
One of the important points to remember is that there is a definite definition of Charity in the eyes of HMRC and a 'donation' whether it be of a restricted or unrestricted nature will only be classed as a donation if it is to a Community Amateur Sports Club (CASC) or registered Charity.
Sponsorship of a private Company (i.e. in the private sector with the intention of turning a profit) is different.
If you elaborate, maybe I can too :)
Ant
Not just registered charities
Assuming your PTA isn't for a profit-making school, it will be a charity; it's purpose is the advancement of education and is for the public benefit. It's likely to be exempt from registration with the Charities Commission though.
As such any donation to it will be eligible for Charitable Donations Relief under Part 6 of CTA 2010, provided the requirements are met (s.191), principally that there aren't associated benefits. There's no requirement that the charity be a registered charity; just that it's a charity.
A local authority though isn't a charity, so a donation to the local authority won't qualify.
Taking your local public gardens example though, it is possible that there's a separate "Friends of..." organisation, which may then well be a charity, and any donation to that association would then qualify.