Since 1 April 2000, giving to charity by companies has been greatly simplified.
A gift, so long as the company receives no significant consideration, is an allowable business expense, which can be offset against profit for the year.
The company should obtain a receipt from the charity, and no tax is reclaimable by the charity.
Since 1 April 2000, gifts of quoted securities - and since 1 April 2002 gifts of 'real property' - can also be offset against a company's corporation tax liability.
Many employers now make matching gifts when their staff give to charity. Some will give £1 for every £1 that an employee gives, while others even multiply the gift by a factor of two. Almost all have an annual limit per employee, but these limits are usually quite high. If you would like to find out more about your company match giving scheme ask your employer or your HR department. The Alumni and Development Office hold a list of companies that we know will match your gift.