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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. -
Canadian Movie Channel APPENDIX 4C POTENTIAL INVENTORY
Canadian Movie Channel APPENDIX 4C POTENTIAL INVENTORY CHRONOLOGICAL LIST OF CANADIAN FEATURE FILMS, FEATURE DOCUMENTARIES AND MADE-FOR-TELEVISION FILMS, 1945-2011 COMPILED BY PAUL GRATTON MAY, 2012 2 5.Fast Ones, The (Ivy League Killers) 1945 6.Il était une guerre (There Once Was a War)* 1.Père Chopin, Le 1960 1946 1.Canadians, The 1.Bush Pilot 2.Désoeuvrés, Les (The Mis-Works)# 1947 1961 1.Forteresse, La (Whispering City) 1.Aventures de Ti-Ken, Les* 2.Hired Gun, The (The Last Gunfighter) (The Devil’s Spawn) 1948 3.It Happened in Canada 1.Butler’s Night Off, The 4.Mask, The (Eyes of Hell) 2.Sins of the Fathers 5.Nikki, Wild Dog of the North 1949 6.One Plus One (Exploring the Kinsey Report)# 7.Wings of Chance (Kirby’s Gander) 1.Gros Bill, Le (The Grand Bill) 2. Homme et son péché, Un (A Man and His Sin) 1962 3.On ne triche pas avec la vie (You Can’t Cheat Life) 1.Big Red 2.Seul ou avec d’autres (Alone or With Others)# 1950 3.Ten Girls Ago 1.Curé du village (The Village Priest) 2.Forbidden Journey 1963 3.Inconnue de Montréal, L’ (Son Copain) (The Unknown 1.A tout prendre (Take It All) Montreal Woman) 2.Amanita Pestilens 4.Lumières de ma ville (Lights of My City) 3.Bitter Ash, The 5.Séraphin 4.Drylanders 1951 5.Have Figure, Will Travel# 6.Incredible Journey, The 1.Docteur Louise (Story of Dr.Louise) 7.Pour la suite du monde (So That the World Goes On)# 1952 8.Young Adventurers.The 1.Etienne Brûlé, gibier de potence (The Immortal 1964 Scoundrel) 1.Caressed (Sweet Substitute) 2.Petite Aurore, l’enfant martyre, La (Little Aurore’s 2.Chat dans -
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. -
Meritorious Service Medal (Msm)
MM E R I T O R I O U S S E R V I C E D E C O R A T I O N S MERITORIOUS SERVICE CROSS (MSC) MERITORIOUS SERVICE MEDAL (MSM) Z - MSC - 2021 UPDATED: 06 March 2021 CURRENT TO CG: 06 March 2021 (Civil) PAGES : 91 28 FEBRUARY 1998 19 JULY 2008 (CG) 29 AUGUST 1998 29 NOVEMBER 2008 (CG) 27 AUGUST 1999 20 JUNE 2009 (CG) 18 DECEMBER 1999 27 MARCH 2010 (CG) 01 APRIL 2000 03 JULY 2010 (CG) 27 MAY 2000 18 DECEMBER 2010 (CG) 30 SEPTEMBER 2000 07 OCTOBER 2000 04 MARCH 2011 (GH) 05 OCTOBER 2001 02 JUNE 2011 (GH) 30 MARCH 2002 13 AUGUST 2011 (CG) 14 SEPTEMBER 2002 07 DECEMBER 2011 (GH) 01 FEBRUARY 2003 26 APRIL 2003 (CG) 11 FEBRUARY 2012 (CG) 18 OCTOBER 2003 (CG) 04 AUGUST 2012 (CG) 08 NOVEMBER 2003 (CG) 18 SEPTEMBER 2012 (GH) 1 MSM 20 MARCH 2004 (CG) Military Only 08 DECEMBER 2012 (CG) 17 JULY 2004 (CG) 27 APRIL 2013 (CG) 25 SEPTEMBER 2004 (CG) 22 JUNE 2013 (CG) Not Named 13 NOVEMBER 2004 (CG) Military Only 27 JULY 2013 (CG) Hadfield civil 07 MAY 2005 (CG) 12 OCTOBER 2013 (CG) 13 AUGUST 2005 (CG) Military Only 16 NOVEMBER 2013 (CG) 2 mil MSMs 24 SEPTEMBER 2005 (CG) 04 FEBRUARY 2006 (CG) Military Only 08 MARCH 2014 (CG) 2 mil MSM 08 APRIL 2006 (CG) 25 OCTOBER 2014 (CG) 3 mil MSC 14 SEPTEMBER 2006 (GH) Military Only 20 DECEMBER 2014 (CG) 3 Not Named MSM 27 OCTOBER 2006 (GH) Military Only 15 JUNE 2015 (GH) 07 APRIL 2007 (CG) 01 OCTOBER 2015 (GH) 23 JUNE 2007 (CG) Military Only 26 JANUARY 2008 (CG) Lady Patricia MSC 02 JANUARY 2016 (CG) 21 JUNE 2016 (GH) 07 JANUARY 2017 (CG) 17 JUNE 2017 (CG) – 2 MSCs 06 JANUARY 2018 (CG) – 30 MSC 16 JUNE 2018 (CG) – 5 -
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. -
L'obsession De La Laideur Dans Le Roman Québécois
L’OBSESSION DE LA LAIDEUR DANS LE ROMAN QUÉBÉCOIS par Myriam Vien Département de langue et littératures françaises Université McGill (Montréal) Thèse soumise à Université McGill en vue de l’obtention du grade de Ph. D. en langue et littératures françaises Mai 2019 © Myriam Vien, 2019 RÉSUMÉ Cette thèse de doctorat explore les manifestations de la laideur dans le roman québécois, sur une période qui s’étend d’Angéline de Montbrun (1882) jusqu’au Ciel de Bay City (2008). La sélection des œuvres romanesques qui composent notre corpus, retenues pour leur importance dans l’histoire littéraire, pose la laideur comme part essentielle de l’identité même du roman québécois. Notre enquête suggère que la laideur, étudiée à travers les thèmes qu’elle recouvre mais aussi dans les formes narratives singulières qu’elle exacerbe, contribue à définir les œuvres d’ici, à les singulariser dans leur caractère exubérant, débraillé, indocile. L’examen des textes fait voir que la présence du laideron, de la langue torturée, de la ville monstrueuse, impose à travers le motif commun de la laideur une réelle continuité dans l’imaginaire. Ainsi nous postulons que la laideur, qui revient comme une obsession dans des œuvres majeures d’esthétiques et d’époques variées, permet de donner forme concrète à une honte qui ne cesse de surgir sous la plume des écrivains d’ici. Cette hypothèse détermine une méthode d’analyse à la croisée de la poétique du roman et de l’histoire littéraire, qui soulève aussi la question du réalisme romanesque en contexte québécois. La laideur se fait l’instrument d’une représentation plus authentique du réel, d’un monde à dénoncer dans ses travers, d’une écriture à déprendre aussi de sa gêne linguistique. -
Annexe Statistique Sur Les Statistiques Sur L'industrie Du Film – Édition 2003
ANNEXE STATISTIQUE StatistiquesStatistiques sursur lindustrielindustrie dudu filmfilm éditionédition 20032003 Pour tout renseignement concernant l’ISQ et les données statistiques qui y sont disponibles, s’adresser à : Institut de la statistique du Québec 200, chemin Sainte-Foy Québec (Québec) G1R 5T4 Téléphone : (418) 691-2401 ou Téléphone : 1 800 463-4090 (sans frais d’appel au Canada et aux États-Unis) Site Web : www.stat.gouv.qc.ca Cette publication a été élaborée à l’initiative et sous la supervision de l’Institut de la statistique du Québec, de la Cinémathèque québécoise, de la Régie du cinéma, du ministère de la Culture et des Communications et de la Société de développement des entreprises culturelles. Cette annexe statistique est produite par l’Institut de la statistique du Québec. Institut de la statistique du Québec en assure la diffusion. 200 chemin Sainte-Foy, 1er étage Québec (Québec) G1R 5T4 Télécopieur : (418) 643-4129 © Gouvernement du Québec Toute reproduction est interdite sans l’autorisation expresse de l’Institut de la statistique du Québec. Juillet 2003 AVANT-PROPOS n complément avec l’édition 2003 de la publication Statistiques sur l’industrie du film. L’Institut de la statistique du Québec offre l’Annexe statistique qui contient la totalité des données disponibles E sur l’évolution récente de ce secteur d’activité culturelle. À l’exception des données sur les mesu- res fiscales, les statistiques y sont présentées dans l’ordre du cycle de vie d’un film, c’est-à-dire de la création jusqu’à l’étape de la conservation. On y trouve, entre autre, des données sur le classement, la distribution et l’exploitation en salle. -
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. -
Cultural Memory Through Analyses of Site-Specific Contexts of Montreal and Berlin
There is no time like the past Retro between memory and materiality in contemporary culture Handberg, Kristian Publication date: 2014 Document version Early version, also known as pre-print Citation for published version (APA): Handberg, K. (2014). There is no time like the past: Retro between memory and materiality in contemporary culture. Det Humanistiske Fakultet, Københavns Universitet. Download date: 27. sep.. 2021 FACULTY OF HUMANITIES UNIVERSITY OF COPENHAGEN PhD thesis Kristian Handberg There’s no time like the past Retro between memory and materiality in contemporary culture Academic advisor: Mette Sandbye Submitted: 09/05/2014 Institutnavn: Institut for Kunst og Kulturvidenskab Name of department: Department of Arts and Cultural Studies Author: Kristian Handberg Titel og evt. undertitel: There´s no time like the past Title / Subtitle: Retro between memory and materiality in contemporary culture Subject description: A study of retro in contemporary culture as cultural memory through analyses of site-specific contexts of Montreal and Berlin. Academic advisor: Mette Sandbye, lektor, Institut for Kunst og Kulturvidenskab, Københavns Universitet. Co-advisor: Will Straw, Professor, McGill University, Montreal, Canada. Submitted: May 2014 2 Contents AKNOWLEDGEMENTS ...................................................................................................... 6 CHAPTER 1: INTRODUCTION ........................................................................................... 7 There’s no time like the past: Presenting the -
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. -
SHA Annual Report 2018-19 1 Letter of Transmittal Healthy People, Healthy Saskatchewan
ANNUAL REPORT TO THE LEGISLATURE 2018-2019 Healthy People, Healthy Saskatchewan saskhealthauthority.ca Table of Contents Healthy People, Healthy Saskatchewan Letter of Transmittal 1 Message from the CEO 2 Introduction 3 Vision, Mission, Values 5 Roles and Responsibilities 6 Governance Structure 7 SHA Strategic Priorities 9 Management Report 30 Financial Overview 31 Auditor’s Report and 2018-19 Consolidated Financial Statements 35 Appendices Appendix A: Organizational Structure 79 Appendix B: Saskatchewan Health Authority Board 80 Appendix C: Executive Leadership Team Overview 81 Appendix D: Key SHA Dates 82 Appendix E: List of Facilities 84 Appendix F: Funded Organizations 92 Appendix G: Union Partners 96 Appendix H: Payee Disclosure List 97 SHA Annual Report 2018-19 1 Letter of Transmittal Healthy People, Healthy Saskatchewan Dear Minister Reiter: The Saskatchewan Health Authority (SHA) is pleased to provide you and the residents of our province with the SHA’s Annual Report to the Legislature 2018-2019. The annual report is a legislated requirement, presenting the SHA’s activities, results and approved audited financial statements for the fiscal year ending March 31, 2019. Performance information provided in this report reflects the SHA’s progress towards achieving the strategic priorities outlined in the Ministry of Health Plan for 2018-19 and the Saskatchewan Health Authority’s 2018-19 Business Plan. The annual report demonstrates the SHA’s commitment to transparency, accountability and public reporting of performance. This year’s publication documents our first full year as a single health authority. As one organization, we are focused on better serving the needs of Saskatchewan people by aligning and integrating health services across the province to ensure patients receive high quality, timely health care, regardless of where they live in the province.