|
Gifts of land or property
The National Churches Trust can accept gifts of land or property during a donor’s lifetime. These gifts attract the same tax incentives as gifts of shares. Whether it is a plot of land you no longer use or something on a grander scale, this tax relief applies to any property, providing that the whole interest in the property is donated and we have agreed to accept it.
The relief is given for the market value of the property, as a deduction from the donor’s income chargeable to income tax for the tax year in which the gift is made. The income–tax relief is in addition to any exemption from capital gains tax that may also be available to the donor. All the tax relief goes to the donor of the property.
To make a gift of shares, land or property, please contact the office on +44 (0) 20 7600 6090 or email us early on in the process so that we can work with your advisers to help arrange the transaction.
Return to Helping Us main page
Return to top
|
