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Tax-efficient giving

Make your donation go further.


Governments in certain countries will add to any contributions you make, which could be offset against your tax bill if you’re eligible, benefiting the School and rewarding you in the process.

 


Through Gift Aid, a UK government tax scheme, London Business School can reclaim tax paid on donations received from British taxpayers. The government will add 25% to any eligible contribution at no extra cost to you, meaning a £100 gift to the School will increase to £125. Higher-rate UK taxpayers can also claim tax relief – the difference between the higher and basic rate of tax – on their donations.

  • UK taxpayers

    Examples of Gift Aid and higher-rate tax-relief:


    Gift School receives 40% tax payers can reclaim 45% tax payers can reclaim
    £10 £12.50 £2.50 £3.12
    £50 £62.50 £12.50 £15.62
    £100 £125 £25 £31.25
    £250 £312.50 £62.50 £78.12
    £500 £625 £125 £156.25
    £1,000 £1.250 £250 £312.50
    £5,000 £6.250 £1.250 £1.562
    £10,000 £12.500 £2.500 £3.125
    £25.000 £31.250 £6.250 £7.812

    • To qualify for Gift Aid


    UK taxpayers are eligible providing they contribute an amount in income and/or capital gains tax that equals the tax reclaimed on their gift by the charities they donate to. Company donations are not eligible, although the business can save on corporation tax by treating the gift as an allowable expense.


    • Giving shares


    Giving shares is a simple and tax-efficient way of donating to your selected charity or cause. Tax relief is available to UK taxpayers donating shares listed on the UK stock market, the Alternative Investment Market and recognised stock exchanges overseas. It’s also available to units in a UK unit trust and shares in a UK open-ended investment company.


    Donors can claim income tax relief equal to the market value of the shares on the day the gift is made, plus any associated costs such as the broker’s fees. In addition, capital gains tax that you may have incurred on any increase in the value of the shares since you bought them won’t apply.


    Please contact us at givingshares@london.edu for more information. Pilling and Co acting on behalf of the School will then liaise directly with your broker to ensure the smooth and efficient donation of your gift of shares.


    • Payroll giving


    British employees can make a gift straight from their gross salary through this scheme.


    Visit the Give As You Earn website for more information.

     


If you are a US taxpayer you can donate to London Business School via CAF America. CAF America is a US based 501(c)3 charity. By donating via CAF, US taxpayers can offset their donation against their tax bill.

 


The School is a recognised charity under Canadian Income Tax regulations. Canadian taxpayers qualify for income tax deductions when donating to the School.




If you earn taxable income in one of several European countries, you can make tax-efficient donations through the Transnational Giving Europe (TGE) network. Find out more here.