Benefits of Giving

Benefits of Giving
How to Give
Frequently Asked Questions
Partial List of U.S. Qualified Recipients
Partial List of UK and Foreign Qualified Recipients
Contacts, Links & Forms
1.  A gift to the Anglo-American Charity allows a UK tax payer to increase the value of his gift significantly as the charity can reclaim 23% of the value of the gift from the Inland Revenue.
2. A UK taxpayer paying the "higher rate" of tax (currently 40%) can reclaim 18% of the UK income tax paid on the nominal amount of the gift. 
3.  A gift made by a US tax payer will result in a deduction on his Federal tax return to the extent permissible.
4.  A gift to the Anglo-American Charity will be excluded from the donor's UK estate (and US estate, if applicable).
5.  The Anglo-American Charity can accept gifts of marketable securities, allowing a donor to give highly appreciated securities without capital gains consequences.  Minimum gift is $5,000.00 for securities.  Please note that gifts of securities are not eligible for Gift Aid.
6.  The Anglo-American Charity can accept gifts offshore of "unremitted" funds, which depending on the donor's tax status may be eligible for Gift Aid Reclaim 

Hypothetical Example

(35% US tax bracket)


Donation to US charity directly of $10,000

US Charity receives              $10,000

US tax deduction                   Nil to $3,500*

UK tax deduction                   Nil


Donation to US charity via The Anglo-American Charity Ltd. of $10,000


US charity receives               $12,820**

US tax deduction                    Nil to $4,490*

UK tax deduction
(higher rate taxpayers only)    $2,310




To Charity                               $2,820*

To Donor                                 $2,310 to $6,800


 *Although deductible for US tax purposes, there may be little or no net tax benefit due to the interaction with tax credits and equalisation policies.


**The extra benefit occurs as a result of UK Gift Aid rules that allow The Anglo-American Charity to reclaim 28% of UK tax paid by the donor from earned income from the Inland Revenue, upon receipt of a completed Gift Aid form from the donor. This benefit, after a deduction of a small administration charge (no more than 4%) will be passed along to charity.


You should consult with your tax advisor to confirm the net benefit which you will obtain for US and UK tax purposes.

Registered Charity no. 1101831
10 Norwich Street, London EC4A 1BD