Fundraising Events

Charities run a number of fundraising events, which can include: Galas and Concerts, Fun Runs, Challenge events, Bazaars, Raffles and Auctions.

Various tax considerations apply including potential VAT exemption on income such as entrance fees to the event, VAT zero rating of printed matter (e.g. for programmes), Gift Aid on income from fundraising events, trading issues relating to charitable subsidiaries, rules regarding barter arrangements, as well as rules relating to sponsorship and advertising.

Charities should also read about the following business activities: