Charity accounting and taxation:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | German |
| Veröffentlicht: |
London
LexisNexis UK
2004
|
| Ausgabe: | 4. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XX, 457 S. graph. Darst. |
| ISBN: | 0406988994 |
Internformat
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Datensatz im Suchindex
| _version_ | 1804135183174074368 |
|---|---|
| adam_text | Contents
Preface page v
About the authors page vi
Table of Statutes page xüi
Table of SORF Accounting and reporting by charities
references page xvü
1 Charity
1 Definition 1.1
2 Charitable purposes 1.7
3 Advantages of charitable Status 1.13
4 Constitution 1.18
5 Charity Commission 1.30
2 Trustees responsibilities
1 Trustees legal responsibilities 2.1
2 Scope of responsibility 2.10
3 Management structure 2.15
4 Constitution 2.20
5 Trustees insurance 2.22
6 Reporting duties 2.26
7 Remuneration of trustees 2.30
3 Accounting requirements
1 Charities Act 1993 3.3
2 Companies Act 1985 3.5
3 Industrial and provident societies 3.9
4 Friendly societies 3.10
5 Registered social landlords 3.12
6 Other sources of accounting requirements 3.22
7 Statement of Recommended Practice SORP 3.23
8 Standard Information return 3.35
4 Trustees report
1 Duty to prepare annual report and accounts 4.1
vii
Contents
2 Legal and administrative details 4.3
3 Narrative information 4.6
4 Funds held as custodian trustee 4.18
5 Standard information return 4.19
5 Accounting policies and accounts structure
1 Guidelines 5.1
2 Accounting policies 5.8
3 Accounting for separate funds 5.11
4 Branches 5.21
5 Connected charities 5.26
6 Consolidation 5.31
7 Associates, Joint ventures and Joint arrangements 5.39
6 Statement of Financial Activities
1 Purpose 6.1
2 The basic construction 6.6
3 Reconciliation of funds 6.24
4 Adaptation of formats 6.27
5 Summary income and expenditure account 6.30
6 Discontinued and acquired operations 6.42
7 Incoming resources
1 Guidelines 7.1
2 Recognition basic principles 7.8
3 Recognition of incoming resources subject to restrictions 7.10
4 Donations, legacies and similar incoming resources 7.17
8 Resources expended
1 Introduction 8.1
2 Analysis of expenditure 8.4
3 Allocation of expenditure 8.6
4 Costs of generating funds 8.13
5 Charitable expenditure 8.23
6 Grants payable 8.26
7 Costs of activities in furtherance of the charity s objects and
support costs 8.36
8 Management and administration of the charity 8.41
9 Capital expenditure 8.50
10 Companies Act 1985 formats: application to charities 8.55
11 VAT 8.59
9 Balance sheet presentation
1 Guidelines 9.1
2 Grouping of funds 9.8
3 Fixed assets 9.17
viii
Contents
4 Current assets 9.21
5 Liabilities 9.24
10 Fixed assets, valuations and depreciation
1 Values for inclusion 10.1
2 Relevant accounting Standards 10.7
3 Valuation of fixed assets for the charity s own use 10.16
4 Revaluations of fixed assets, including Investments 10.24
5 Depreciation of fixed assets (other than investments) 10.30
6 Calculation of depreciation Charge and impairment of
fixed assets 10.39
7 Fixed assets investments 10.47
11 Current assets, liabilities and reserves
1 Current assets 11.1
2 Debtors and accrued income 11.4
3 Liabilities 11.11
4 Commitments 11.14
5 Loan liabilities/guarantees 11.23
12 Cash flow Statements
1 The requirement for a cash flow Statement 12.1
2 The object and nature of the cash flow Statement and the disclosure
requirements 12.10
3 Definition of cash 12.20
4 Problem areas specific to charities 12.22
13 Notes and disclosures
1 Introduction 13.1
2 Accounting policies 13.4
3 Funds structure and movements 13.13
4 Connected charities 13.18
5 Subsidiary undertakings and associated undertakings 13.25
6 Netting off 13.29
7 Income from charity shops 13.35
8 Detail of income and expenditure 13.42
9 Grants payable 13.47
10 Concessionary loans 13.59
11 Overhead costs 13.61
12 Transactions with trustees and related persons 13.72
13 Indemnity insurance 13.89
14 Emoluments of employees 13.93
15 Auditors and independent examiners remuneration 13.105
16 Pensions 13.108
17 Ex gratia payments 13.127
18 Fixed assets 13.131
ix
Contents
19 Commitments 13.139
20 Guarantees 13.142
21 Contingent assets and liabilities 13.145
22 Loan liabilities 13.149
14 Summarised accounts
1 Introduction 14.1
2 SORP and legislative requirements 14.5
3 How the Information is shown 14.6
15 Scottish, Irish and exempt charities
1 Introduction 15.1
2 Exempt charities 15.7
3 Scottish charities 15.14
4 Irish charities 15.29
5 Common Investment Funds 15.36
16 Audit and other external scrutiny
1 Introduction 16.1
2 What is the auditor or independent examiner required
to do? 16.46
3 Duties of auditors corporate charities 16.47
4 Auditing Standards 16.51
5 Whistle blowing 16.58
6 Contractual requirements of the auditor 16.64
7 Comments and conclusions 16.75
17 Tax exemptions and charities
1 General 17.1
2 Income tax and Corporation tax 17.3
3 Capital gains tax 17.28
4 Application for charitable purposes only 17.31
5 Non qualifying restriction of tax exemption 17.41
6 Value Added Tax 17.62
7 Inheritance tax 17.63
8 Business rates and Council tax 17.66
9 Benefits in kind, stamp duty, betting duty 17.72
10 Landfill tax 17.76
11 Community amateur sports clubs 17.78
18 Tax and trading activities of charities
1 General principles 18.1
2 Section 505 exemption 18.4
3 Small traders 18.10
4 Trading subsidiary 18.13
5 Profit shedding 18.20
x
Contents
6 Payments by a Company to a charity under Gift Aid 18.24
7 VAT implications 18.27
8 Sponsorship 18.30
19 Tax incentives to donors 19.1
1 General proposition 19.1
2 Deeds of covenant 19.2
3 Donations to charity: Gift Aid 19.8
4 Payroll giving 19.29
5 Business gifts 19.35
6 Employee secondments and donated salaries 19.38
7 Interest free loans 19.40
8 Gifts of capital assets 19.42
9 Gifts of securities and shares and land 19.46
10 Inheritance tax 19.49
11 Charitable trusts and foundations 19.51
20 Charities and VAT
1 General framework 20.1
2 Input tax recovery 20.18
3 Property 20.38
4 Specific reliefs zero rating 20.78
5 Exemptions 20.87
6 Other supplies 20.119
7 Administration of VAT 20.134
8 Miscellaneous 20.160
9 Conclusion 20.164
Appendices
1 Useful addresses page 409
2 Charity Commission publications page 413
3 Charity Commission definition of gross income and total
expenditure page 417
4 Stages of an audit page 419
5 Rights of auditors page 421
6 Auditors ceasing office page 423
7 Examples of matters that would be routinely investigated
by the Charity Commission page 425
8 Model Gift Aid declaration page 431
9 Charity X: sponsorship and Gift Aid declaration form page 433
10 Trust and estate charities form page 435
11 Company tax return form: charity supplementary
pages page 437
Index page 441
xi
|
| adam_txt |
Contents
Preface page v
About the authors page vi
Table of Statutes page xüi
Table of SORF 'Accounting and reporting by charities'
references page xvü
1 Charity
1 Definition 1.1
2 Charitable purposes 1.7
3 Advantages of charitable Status 1.13
4 Constitution 1.18
5 Charity Commission 1.30
2 Trustees' responsibilities
1 Trustees' legal responsibilities 2.1
2 Scope of responsibility 2.10
3 Management structure 2.15
4 Constitution 2.20
5 Trustees' insurance 2.22
6 Reporting duties 2.26
7 Remuneration of trustees 2.30
3 Accounting requirements
1 Charities Act 1993 3.3
2 Companies Act 1985 3.5
3 Industrial and provident societies 3.9
4 Friendly societies 3.10
5 Registered social landlords 3.12
6 Other sources of accounting requirements 3.22
7 Statement of Recommended Practice SORP 3.23
8 Standard Information return 3.35
4 Trustees' report
1 Duty to prepare annual report and accounts 4.1
vii
Contents
2 Legal and administrative details 4.3
3 Narrative information 4.6
4 Funds held as custodian trustee 4.18
5 Standard information return 4.19
5 Accounting policies and accounts structure
1 Guidelines 5.1
2 Accounting policies 5.8
3 Accounting for separate funds 5.11
4 Branches 5.21
5 Connected charities 5.26
6 Consolidation 5.31
7 Associates, Joint ventures and Joint arrangements 5.39
6 Statement of Financial Activities
1 Purpose 6.1
2 The basic construction 6.6
3 Reconciliation of funds 6.24
4 Adaptation of formats 6.27
5 Summary income and expenditure account 6.30
6 Discontinued and acquired operations 6.42
7 Incoming resources
1 Guidelines 7.1
2 Recognition basic principles 7.8
3 Recognition of incoming resources subject to restrictions 7.10
4 Donations, legacies and similar incoming resources 7.17
8 Resources expended
1 Introduction 8.1
2 Analysis of expenditure 8.4
3 Allocation of expenditure 8.6
4 Costs of generating funds 8.13
5 Charitable expenditure 8.23
6 Grants payable 8.26
7 Costs of activities in furtherance of the charity's objects and
support costs 8.36
8 Management and administration of the charity 8.41
9 Capital expenditure 8.50
10 Companies Act 1985 formats: application to charities 8.55
11 VAT 8.59
9 Balance sheet presentation
1 Guidelines 9.1
2 Grouping of funds 9.8
3 Fixed assets 9.17
viii
Contents
4 Current assets 9.21
5 Liabilities 9.24
10 Fixed assets, valuations and depreciation
1 Values for inclusion 10.1
2 Relevant accounting Standards 10.7
3 Valuation of fixed assets for the charity's own use 10.16
4 Revaluations of fixed assets, including Investments 10.24
5 Depreciation of fixed assets (other than investments) 10.30
6 Calculation of depreciation Charge and impairment of
fixed assets 10.39
7 Fixed assets investments 10.47
11 Current assets, liabilities and reserves
1 Current assets 11.1
2 Debtors and accrued income 11.4
3 Liabilities 11.11
4 Commitments 11.14
5 Loan liabilities/guarantees 11.23
12 Cash flow Statements
1 The requirement for a cash flow Statement 12.1
2 The object and nature of the cash flow Statement and the disclosure
requirements 12.10
3 Definition of cash 12.20
4 Problem areas specific to charities 12.22
13 Notes and disclosures
1 Introduction 13.1
2 Accounting policies 13.4
3 Funds' structure and movements 13.13
4 Connected charities 13.18
5 Subsidiary undertakings and associated undertakings 13.25
6 Netting off 13.29
7 Income from charity shops 13.35
8 Detail of income and expenditure 13.42
9 Grants payable 13.47
10 Concessionary loans 13.59
11 Overhead costs 13.61
12 Transactions with trustees and related persons 13.72
13 Indemnity insurance 13.89
14 Emoluments of employees 13.93
15 Auditors' and independent examiners' remuneration 13.105
16 Pensions 13.108
17 Ex gratia payments 13.127
18 Fixed assets 13.131
ix
Contents
19 Commitments 13.139
20 Guarantees 13.142
21 Contingent assets and liabilities 13.145
22 Loan liabilities 13.149
14 Summarised accounts
1 Introduction 14.1
2 SORP and legislative requirements 14.5
3 How the Information is shown 14.6
15 Scottish, Irish and exempt charities
1 Introduction 15.1
2 Exempt charities 15.7
3 Scottish charities 15.14
4 Irish charities 15.29
5 Common Investment Funds 15.36
16 Audit and other external scrutiny
1 Introduction 16.1
2 What is the auditor or independent examiner required
to do? 16.46
3 Duties of auditors corporate charities 16.47
4 Auditing Standards 16.51
5 'Whistle blowing' 16.58
6 Contractual requirements of the auditor 16.64
7 Comments and conclusions 16.75
17 Tax exemptions and charities
1 General 17.1
2 Income tax and Corporation tax 17.3
3 Capital gains tax 17.28
4 Application for charitable purposes only 17.31
5 Non qualifying restriction of tax exemption 17.41
6 Value Added Tax 17.62
7 Inheritance tax 17.63
8 Business rates and Council tax 17.66
9 Benefits in kind, stamp duty, betting duty 17.72
10 Landfill tax 17.76
11 Community amateur sports clubs 17.78
18 Tax and trading activities of charities
1 General principles 18.1
2 Section 505 exemption 18.4
3 Small traders 18.10
4 Trading subsidiary 18.13
5 Profit shedding 18.20
x
Contents
6 Payments by a Company to a charity under Gift Aid 18.24
7 VAT implications 18.27
8 Sponsorship 18.30
19 Tax incentives to donors 19.1
1 General proposition 19.1
2 Deeds of covenant 19.2
3 Donations to charity: Gift Aid 19.8
4 Payroll giving 19.29
5 Business gifts 19.35
6 Employee secondments and donated salaries 19.38
7 Interest free loans 19.40
8 Gifts of capital assets 19.42
9 Gifts of securities and shares and land 19.46
10 Inheritance tax 19.49
11 Charitable trusts and foundations 19.51
20 Charities and VAT
1 General framework 20.1
2 Input tax recovery 20.18
3 Property 20.38
4 Specific reliefs zero rating 20.78
5 Exemptions 20.87
6 Other supplies 20.119
7 Administration of VAT 20.134
8 Miscellaneous 20.160
9 Conclusion 20.164
Appendices
1 Useful addresses page 409
2 Charity Commission publications page 413
3 Charity Commission definition of gross income and total
expenditure page 417
4 Stages of an audit page 419
5 Rights of auditors page 421
6 Auditors ceasing office page 423
7 Examples of matters that would be routinely investigated
by the Charity Commission page 425
8 Model Gift Aid declaration page 431
9 Charity X: sponsorship and Gift Aid declaration form page 433
10 Trust and estate charities form page 435
11 Company tax return form: charity supplementary
pages page 437
Index page 441
xi |
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| illustrated | Illustrated |
| index_date | 2024-07-02T14:07:20Z |
| indexdate | 2024-07-09T20:36:27Z |
| institution | BVB |
| isbn | 0406988994 |
| language | German |
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| spelling | Vincent, Robert Verfasser aut Charity accounting and taxation Robert Vincent ; Amanda Francis. Contributors: Philippa Booth ... 4. ed. London LexisNexis UK 2004 XX, 457 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Wohltätigkeitsorganisation (DE-588)4251872-6 gnd rswk-swf Steuer (DE-588)4057399-0 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Großbritannien (DE-588)4022153-2 gnd rswk-swf Großbritannien (DE-588)4022153-2 g Wohltätigkeitsorganisation (DE-588)4251872-6 s Rechnungslegung (DE-588)4128343-0 s Steuer (DE-588)4057399-0 s 1\p DE-604 Francis, Amanda Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014679768&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Vincent, Robert Francis, Amanda Charity accounting and taxation Wohltätigkeitsorganisation (DE-588)4251872-6 gnd Steuer (DE-588)4057399-0 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4251872-6 (DE-588)4057399-0 (DE-588)4128343-0 (DE-588)4022153-2 |
| title | Charity accounting and taxation |
| title_auth | Charity accounting and taxation |
| title_exact_search | Charity accounting and taxation |
| title_exact_search_txtP | Charity accounting and taxation |
| title_full | Charity accounting and taxation Robert Vincent ; Amanda Francis. Contributors: Philippa Booth ... |
| title_fullStr | Charity accounting and taxation Robert Vincent ; Amanda Francis. Contributors: Philippa Booth ... |
| title_full_unstemmed | Charity accounting and taxation Robert Vincent ; Amanda Francis. Contributors: Philippa Booth ... |
| title_short | Charity accounting and taxation |
| title_sort | charity accounting and taxation |
| topic | Wohltätigkeitsorganisation (DE-588)4251872-6 gnd Steuer (DE-588)4057399-0 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Wohltätigkeitsorganisation Steuer Rechnungslegung Großbritannien |
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