Find out when and how charities can engage in trading to raise funds and how to apply income on trading profits.
PDF, 869KB, 36 pages
PDF, 882KB, 36 pages
Some charities engage in trading as a way to raise funds or to further their objects. This guidance explains how a charity can trade itself, and when a trading subsidiary should be established.
The guidance also contains some basic information on the application of income and corporation tax on trading profits.
24 February 2016
The Charity Commission
Charity money, tax and accounts
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