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To qualify for an exemption and donee status, your community housing entity must be registered as a community housing provider. This is done through the Community Housing Regulatory Authority.

Other qualifying criteria

The following must all be met to qualify:

  • It can only be a trust or a company.
  • It must provide housing or housing assistance.
  • It does not carry out activities for any person's profit.
  • No-one with some control over the entity's activities can get benefit or money from these.
  • Thresholds for community housing entities must be met.
  • Providing housing or housing assistance to beneficiaries or clients who meet the entry threshold must be the same or like those who exceed the threshold.

All profits are either kept by the entity, or if profits are distributed or applied to another person or entity, they can only go to:

  • the entity's beneficiaries or clients
  • another community housing entity that has this exemption
  • another tax charity
  • organisations entitled to receive charitable donations.
Last updated: 14 Sep 2020
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