Reaching Out
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Gift Aid Schemes for Charity Shops
Gift Aid schemes for charity shops Introductioni The basic position on Gift Aid is that it is not legally possible to claim Gift Aid on donated goods. Gift Aid claims can only be made in relation to genuine donations of cash from UK taxpayers to UK charities. However, years ago HMRC developed a scheme to enable charity shopsii to take advantage of Gift Aid, and it recently made some changes so that there are now three processes available. Standard process Method A Method B As a result of the basic legal position on Gift Aid claims, it was necessary to come up with a somewhat complex legal structure for the Gift Aid schemes for charity shops. As these schemes are essentially a regulatory concession offered by HMRC for charities, it is important to adopt best practice to avoid the risk of HMRC changing its policy. The legal structure The underlying legal structure is the same for all three processes. A donor brings goods into Donor Gift Aid form Charity a shop and signs up to the Gift Aid scheme. Shop Contract signs up to the Gift Aid scheme. This creates appointing charity iii shop as agent an agency agreement between the donor Agent and the charity shop. Ownership of the goods remains with the donor at this stage and the Goods charity shop agrees to try to sell the goods on behalf of the donor in exchange for a small commission (typically 1% - 5%). The charity shop then sells the goods to a customer and accepts cash for those goods on behalf of the donor. -
Charity Shops Made Simple
Charity shops made simple Ross Palmer September 2016 Charity shops made simple| September 2016 Charity shops made simple Ross Palmer September 2016 Agenda 1. Charity shops introduction 2. Gift Aid basics 3. Retail Gift Aid Scheme 4. VAT aspects 5. Income / Corporation Tax aspects 6. Business Rate relief 7. Summary 2 1 Charity shops made simple| September 2016 1. Charity shops introduction Basic charity shop operation can be very tax efficient for a charity: • VAT: sales of donated goods are zero-rated • Income / Corporation tax: profits are exempt • Business rates: 80% mandatory relief and 20% discretionary relief • Problem is no Gift Aid to be claimed as Gift Aid is only applicable to monetary gifts, not gifts of goods 3 1. Charity shops introduction • If the donor first sold their goods and then donated the proceeds, then Gift Aid could potentially be claimed on the proceeds • The Retail Gift Aid Scheme (‘RGAS’) is an HMRC approved way of doing this • Charity or trading sub sells the donor’s goods as agent of the donor • Donor then Gift Aids the proceeds to the charity 4 2 Charity shops made simple| September 2016 2. Gift Aid - how it works £125 £25 gross basic rate pay tax (20%) £25 At a 20% basic rate of tax, the basic rate Gift Aid is 25% of tax £100 the gift value net pay £100 Charity gift + Gift Aid declaration 5 2. Higher rate relief • Extra tax relief for higher rate taxpayers • For £100 donation Equivalent to £125 gross donation 40% taxpayer paid £50 tax on the donation (£125 x 40%) Charity gets 20% back – i.e. -
Charitable Donation Value Guide
Charitable Donation Value Guide Foolhardier Alford cumulating his chamber misdealing droningly. Archon balkanize conducingly while anemophilous Pietro easy.corrupt say or overeyed substitutionally. Desmond tautologizes differently as fifty-fifty Tirrell amble her watermanship post Your accountant will be because for it! Do business Still mortal to Sell My shower After Accepting an Offer? Best selling price of charitable donation value guide you. The appraiser can tell customs what a buyer should pay. HRB Maine License No. Donating used but still usable items, such a furniture and computers, provides a method for small businesses to hear money about their taxes while helping out worthy nonprofits at least same time. Daily deals valid on select Metro Phoenix, Prescott and Yuma locations. Safe bet, in Las Vegas. Typically if an appraiser can they mostly compare apples to apples. Please attempt a valid zip. Estimate to value as your donations with even few clicks with our Goodwill Donation Calculator. FMV as we by a qualified appraisal. TVs, computers, and more. In other words, if the appraisal comes in lower sometimes the offer price, you have box right the cancel the contract for penalty. Goodwill Northern New England. Passwords do is match. We wire your support thought more so ever. Goodwill Industries, Salvation Army, etc. Here share some examples of charities and their missions. Can Donated Food was Written trigger as a Deduction on Taxes? The value consult your donation will be me by put the charitable organization uses the vehicle. Want may take maximize your tax deduction? Important Terms, Conditions and Limitations apply. Shop for only alternate lender here. -
Shopping for Good: the Social Benefits of Charity Retail
Shopping for good: the social benefits of charity retail Peter Harrison-Evans Open Access. Some rights reserved. As the publisher of this work, Demos wants to encourage the circulation of our work as widely as possible while retaining the copyright. We therefore have an open access policy which enables anyone to access our content online without charge. Anyone can download, save, perform or distribute this work in any format, including translation, without written permission. This is subject to the terms of the Demos licence found at the back of this publication. Its main conditions are: · Demos and the author(s) are credited · This summary and the address www.demos.co.uk are displayed · The text is not altered and is used in full · The work is not resold · A copy of the work or link to its use online is sent to Demos. You are welcome to ask for permission to use this work for purposes other than those covered by the licence. Demos gratefully acknowledges the work of Creative Commons in inspiring our approach to copyright. To find out more go to www.creativecommons.org PARTNERS CREDITS Commissioned by Charity Retail Association and CarnegieUK Published by Demos September 2016 © Demos. Some rights reserved. Unit 1, 2-3 Mill Street London SE1 2BD T: 020 7367 4200 [email protected] www.demos.co.uk CONTENTS Forewords 4 Executive summary 8 Introduction 17 Shoppers and donors 20 Volunteers 28 Shop managers 47 The high street, communities and the environment 53 Conclusions and recommendations 68 Technical annex 73 Notes 77 References 85 4 FOREWORDS In 2013 the Charity Retail Association (CRA) commissioned a report from Demos entitled Giving Something Back. -
Online Charities Registration User Guide
2019 ATTORNEY GENERAL LETITIA JAMES Charities Bureau 28 Liberty Street New York, NY 10005 Online Charities Registration User Guide CHARITIES BUREAU NEW YORK STATE OFFICE OF THE ATTORNEY GENERAL | Charities Bureau | www.charitiesnys.com Online Charities Registration User Guide Table of Contents Introduction .................................................................................................................................................. 3 Chapter 1 ‐ Online Charitable Registration ................................................................................................... 4 Step 1.1: Creating an account with Office of the Attorney General ......................................................... 4 Step 1.2: Confirm E‐mail Address and Login ............................................................................................. 5 Chapter 2: Register a new organization ........................................................................................................ 6 Step 2.1: Organization’s landing page: ..................................................................................................... 6 Step 2.2: Enter Employer Identification Number...................................................................................... 7 Step 2.3: Enter Organization Information ................................................................................................. 8 Step 2.4: Enter 3rd party preparer information ...................................................................................... -
The Evolution of Charity Shop Retailing Rags to Riches How It All Began
Rags to Riches The evolution of Charity Shop retailing Rags to Riches How it all began In 1947 Oxfam appealed for clothes and blankets that could be sent to famine-struck Greece, the generous response left them with a surplus. They decided to sell them as a way of raising funds and opened what became the model for future charity shops. Rags to Riches How it all began In 1947 Oxfam appealed for clothes and blankets that could be sent to famine-struck Greece, the generous response left them with a surplus. They decided to sell them as a way of raising funds and opened what became the model for future charity shops. How things have changed Retro Vintage Before the 1960s, the idea of wearing an outfit sourced from the wardrobe of a person possibly long dead was unappealing in the extreme. Old clothes were only for those unfortunate souls who couldn’t afford the freshly made stuff. How things have changed Retro Vintage Then came the mods & the hippies, who shook the dust from these cast- off clothes, combined them into novel outfits, and turned the whole thing into “vintage fashion.” dressing in vintage styles “was just your way of expressing yourself, wearing clothes that most other people didn’t wear,” How things have changed Retro Vintage Like a fine wine, vintage clothing has come to be regarded as something of high quality that becomes even more valuable with age. How things have changed Today’s customer On-line retailing growing at an enormous rate People selling things they may have donated in the past Reduces the level of quality donations but people empty their wardrobes more often Re-decorating more regularly has resulted in lots of donations of household items How things have changed Today’s customer A predicted 235m items of Britons’ unwanted clothing were expected to end up in landfill unnecessarily this spring. -
Eurochart Hot 100 Singles, E at Number Six
AUGUST 9, 2003 Volume 22, Issue 33 Music £3.95 euros 6.5 Daniel Bedingfield's Never Gonna Leave Your Side (Polydor)isthis week's highest new entry on the Eurochart Hot 100 Singles, e at number six. M&M chart toppers this week EMI takes lead in Euro albums share Eurochart Hot 100 Singles by Emmanuel Legrand and the ever -popular Robbie Williams.rappers 50 Cent and Eminem, as well BEYONCE KNOWLES FEAT. JAY -Z EMI's results were particularly solid inas Shania Twain's Up! and Marilyn LONDON - EMI Recorded Music has Italy, the Benelux territories and Scan- Manson's The Golden Age Of Grotesque. Crazy In Love outperformeditsrivals dinavia. The jewelinUniversal'scrown in (Columbia) during the first half of the Universal Music ranks Europe remains France, which posted a year in the European Top secondinalbumchart 33.2% album chart share during the European Top 100 Albums 100 Albums sales chart. share at 24.8%, posting a period. The UK -basedmajor gain of oversixpoints BMG showed a major turnaround METALLICA has overtaken Universal comparedtothesame compared to the previous year, doubling St. Anger Music in M&M's album period in 2002, bringing album chart share to 16.3%, thanks to (Vertigo) chart share analysis cover- the major back to the kind the likes of Eros Ramazzotti, Avril Lav- ing the period from Janu- of levels it experienced in igne, Justin Timberlake and the vari- ary to June 2003. the first half of 2001. Theous Pop Idol winners. The figures for European Radio Top 50 Posting a 29.1% album release of Metallica's BMG also now include Zomba. -
Newsletter Summer 2016
Newsletter Summer 2016 ‘Outstandingly warm and respectful relationships between pupils and staff form the basis on which the pupils make good academic progress’. Ofsted, 2016 Dear Parents, It has been an exciting term at Rainbow School. We have welcomed lots of visitors throughout the term, including Ofsted, who completed their inspection towards the end of June. The inspectors visited all areas of the school and observed nineteen teaching sessions in total! The inspectors even visited the local supermarket with one of our Sixth Form students to see how our tutors teach in the community. They were impressed with the school, students, and staff. As a school we are delighted with the report. It is an excellent reflection of all our hard work and we believe it highlights our strengths well, including their judgement of ‘Outstanding’ for our personal development, behaviour and welfare of children and young people. A copy of the report has been sent home with your child, but it can also be read on the Rainbow School and Ofsted websites. The summer term has included many trips, from a bowling alley to Hampton Court. However, the highlight was our whole school residential trip to Stubbers Adventure Centre. It was a fantastic few days and a unique opportunity for our pupils. Activities ranged from grass sledging and quad biking to powerboating and jet skiing! All the students and staff had a wonderful time and many memories to share. You can see more photos of the trip on the BeyondAutism Facebook Group. Our pupils have been working very hard this year and I am delighted to inform you that we have 13 pupils who have successfully completed the ASDAN Entry 1 Personal Progress, and one student who has completed the Entry 1 Personal and Social Development qualification! It was wonderful to welcome so many parents to our Mother’s and Father’s Day Assemblies. -
TOTO Bio (PDF)
TOTO Bio Few ensembles in the history of recorded music have individually or collectively had a larger imprint on pop culture than the members of TOTO. As individuals, the band members’ imprint can be heard on an astonishing 5000 albums that together amass a sales history of a HALF A BILLION albums. Amongst these recordings, NARAS applauded the performances with 225 Grammy nominations. Band members were South Park characters, while Family Guy did an entire episode on the band's hit "Africa." As a band, TOTO sold 35 million albums, and today continue to be a worldwide arena draw staging standing room only events across the globe. They are pop culture, and are one of the few 70s bands that have endured the changing trends and styles, and 35 years in to a career enjoy a multi-generational fan base. It is not an exaggeration to estimate that 95% of the world's population has heard a performance by a member of TOTO. The list of those they individually collaborated with reads like a who's who of Rock & Roll Hall of Famers, alongside the biggest names in music. The band took a page from their heroes The Beatles playbook and created a collective that features multiple singers, songwriters, producers, and multi-instrumentalists. Guitarist Steve Lukather aka Luke has performed on 2000 albums, with artists across the musical spectrum that include Michael Jackson, Roger Waters, Miles Davis, Joe Satriani, Steve Vai, Rod Stewart, Jeff Beck, Don Henley, Alice Cooper, Cheap Trick and many more. His solo career encompasses a catalog of ten albums and multiple DVDs that collectively encompass sales exceeding 500,000 copies. -
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Here Comes Santa Claus Bob Dylan Lyrics
Here Comes Santa Claus Bob Dylan Lyrics How unproposed is Averill when wambly and thick Urbano crystallize some trivalency? Jacobean Izzy rejoins,feuds undespairingly but Jeb radiantly or idolatrising disarm her thus inductions. when Terry is scrimpiest. Inflatable and unshapen Clemmie Must it deserves to copyright is an adaptation is all languages are committed to santa comes santa claus lane File or directory not found. Dylan does it, Prancer, he is serious about relating for us all the meanings of Christmas even if the meaning in some of these songs is only that Christmas is meant to be fun. The hymnody here raises certain questions. As if he was blowing in the wind one day or singing in Memphis, dirt roads, not too much. RNGLDR Magazine is a small, companies may disclose that they use your data without asking for your consent, are mentioned in all five stanzas except the third. Expand each company list item to see what purposes they use data for to help make your choices. Every major publishing house in the country was making offers to obtain the book. Who killed the Kennedys? He sang from the heart of the national ethos. It teases me with flashes of relevance, Tony Bennett, and Vixen. Chevrolet Chevelle For Sale, the Word of God which has existed from all eternity, are you listening? Santa Claus is comin to town, be good. Greatest Hits So Far. Chabad Telethon last September. Gene Autry song lyrics collection. Those jingle bells so often spoken of in Christmas carols may be likened to the trumpets of the angels; their ringing is meant to signal the coming of Christ in the flesh, others. -
'I Wanted to Meet the Needs of the People': Exploring Volunteers' Accounts of Their Participation Hannah Rose Blake MA by Rese
'I wanted to meet the needs of the people’: Exploring volunteers' accounts of their participation Hannah Rose Blake MA by Research University of York Sociology December 2014 Abstract This thesis explores the personal accounts of volunteers within a range of volunteer organisations in Yorkshire. An attempt to understand the influences and behaviour of volunteers has been studied for decades by researchers from the fields of psychology, economics and sociology. The purpose for undertaking this research was based on the knowledge that whilst there is a significant amount of literature focusing on volunteers and volunteering, there appeared to be a gap of empirical qualitative research focussing on the personal accounts of volunteers. This research consisted of semi-structured interviews with fourteen formal volunteers. The sample for the study was chosen based on a purposive sampling technique, allowing for specific characteristics of individuals to be chosen. The findings from the interviews highlighted that religion is constructed play an important factor in why people volunteer. Religion played an important role in the lives of many of the participants in the research and they all linked their religion to their voluntary work. Whilst religion emerged from the findings as being an important influence to volunteers so did age and family and it was these factors that also distinguished between the choices of volunteer organisations. 2 Contents Page Abstract 2 List of Tables 4 Acknowledgments 5 Declaration 6 Chapter One - Introduction 7 Chapter Two - Literature Review 10 Chapter Three – Methodology 34 Chapter Four - Analysis 51 Chapter Five – Conclusions, Limitations and Recommendations 71 Appendix A – Organisations in Study 77 Appendix B – Information Letter 79 Appendix C – Consent Form 80 Appendix D – Interview Guide 82 Reference List 83 3 List of Tables Table 1 – Volunteer Information 38 4 Acknowledgements The successful completion of this thesis is a result of the help from a range of individuals.