BIM24792 - Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: voluntary organisations and charities: fund-raising events: introduction and layout of guidance

This section covers the treatment of income and expenses incurred by local bodies and charities in conducting fund raising events. The section also describes the available Income Tax and Corporation Tax exemptions and the conditions required for them to apply.

See also BIM24320 for guidance on community associations.

This section contains guidance on the following:

BIM24794	Tax exemption
BIM24795	Conditions for exemption
BIM24796	Donations etc. not chargeable
BIM24797	Reference to Specialist PT Charities