IHTM11111 - General outline: requirements for exemption
For a transfer to a charity to be exempt under IHTA84/S23 (1) there are two requirements:
the donee has to have the required charitable status (IHTM11112), and
the exemption must not be prevented by any of the exclusions and limitations (IHTM11171) which are designed to confine the exemption to gifts which are: