Share Giving

What is Share Giving

One of the best-kept secrets in fundraising: giving shares can cost donors less than giving cash!

Shares and securities, for these purposes, are documentary evidence of ownership rights in a business, ie a percentage, or an interest in the company that issued the shares. The average share donation to charities in the UK is £7,000 and more than 11 million people own shares in the UK (Charities Aid Foundation 2006).

Share Giving can be a solution to the long-standing problem of unwanted small shareholdings. Even if you have only one or two shares, you can give them to the CBA as charitable donations, the proceeds of which will help support our work.

By donating shares to the CBA you will also be able to take advantage of tax effective giving, as well as claiming income or corporation tax relief on certain shares. Gifts of shares allow you (the donor) to deduct from that year’s taxable income, the market value of the investments at the date of gifting to the CBA, plus any incidental costs incurred in transferring the investments, such as broker’s fees, less any proceeds or benefits you receive in consequence of the gift. Gifts of shares to the CBA are also free from liability to Capital Gains Tax.

Note: The CBA cannot give advice on the particular appropriateness of share giving for individuals, the value of shares, the best time to transfer or sell shares, or the value of Capital Gains Tax or tax relief for individuals. Please consult an independent financial adviser for answers to these questions.