charitable building

charitable building
For VAT purposes, a building intended for use solely for a relevant charitable purpose. This means use by a charity otherwise than in the course or furtherance of a business and/or use by a charity as a village hall in providing social or recreational facilities for a local community (see Jubilee Hall Recreation Centre Ltd v C&E Commissioners [1997] STC414). Activities, which do not amount to use as a business, include:
• The religious activities of churches.
• Voluntary services.
• Provision of care to the handicapped, elderly or poor below cost (that is, at least 15% of funding comes from voluntary sources).
• The supply of flags, poppies and similar tokens in return for voluntary donations.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

Игры ⚽ Поможем решить контрольную работу

Look at other dictionaries:

  • Building Research Establishment — The Building Research Establishment (BRE) is a former UK government establishment (but now a private organisation, funded by the building industry) that carries out research, consultancy and testing for the construction and built environment… …   Wikipedia

  • non-commercial building — For value added tax purposes, a charitable building or a residential building. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 …   Law dictionary

  • Massachusetts Charitable Mechanic Association — 13th MCMA exhibit, Park Square, 1878 The Massachusetts Charitable Mechanic Association (est.1795) of Boston, Massachusetts, was formed for the sole purposes of promoting the mechanic arts and extending the practice of benevolence. [1 …   Wikipedia

  • S. Hata Building — Sadanosuke Hata Born 1868 Hiroshima, Japan Died Hilo, Hawaii Nationality Japanese American Occupation Businessman Spouse Masae Shindo …   Wikipedia

  • Vikash educational charitable trust — ’“orphan|date=December 2007Infobox Company company name = Vikash Educational Charitable Trust company company type = charitable foundation foundation = 1993 location = Bhubaneswar,Orissa,India;Visakhapatnam,A.P key people =S.C. Choudhury… …   Wikipedia

  • Qualified Charitable Organization — A nonprofit organization that qualifies for tax exempt status according to the U.S. Treasury. Qualified charitable organizations must be operated exclusively for religious, charitable, scientific, literary or educational purposes, or for the… …   Investment dictionary

  • Community building — is a field of practices directed toward the creation or enhancement of community among individuals within a regional area (such as a neighborhood) or with a common interest. It is sometimes encompassed under the field of community development. A… …   Wikipedia

  • New Hampshire Charitable Foundation — The New Hampshire Charitable Foundation was established in 1962 as a community foundation and tax exempt 501(c)(3) public charity. It is one of the United States largest community foundations and was formed to build social capital by making… …   Wikipedia

  • League of Catholic Women Building — Infobox nrhp | name =League of Catholic Women Building nrhp type = caption = League of Catholic Women Building location= Detroit, Michigan lat degrees = 42 lat minutes = 20 lat seconds = 52 lat direction = N long degrees = 83 long minutes = 3… …   Wikipedia

  • Islamic Charitable Society — The Islamic Charitable Society is a non profit charitable organisation located in Hebron in the West Bank. The charity was founded in 1962 to take care of orphans and expanded through years. It is now responsible for 2 orphanages, 3 schools for… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”