Withers Worldwide

Our experience in not for profit and charity law enables us to understand and advise on the practical issues involved in establishing and operating a charitable foundation as well as the tax issues surrounding its funding. Not only do the members of our philanthropy team understand the law, they also understand the motivation of those involved in philanthropy and the way in which the charitable sector operates as a result of their own involvement in it.

We advise on the use of donor advised funds and community foundations, the criteria a client should take into account when determining where to establish a foundation and the issues which may be relevant to the choice of trustees and the degree of involvement which the founder (or other members of the family) should have in its operation.

Advice in relation to US and UK tax efficient charitable giving and other philanthropic activity is a key element of our service to our private clients. In addition to advising on the establishment, structuring and governance of clients' own charitable foundations, we advise donors and foundations in relation to tax-efficient donations, legacies and fundraising, both domestically in the US and the UK and internationally.  

This advice extends to the rules governing gifts of cash (under the Gift Aid scheme) and of qualifying securities and land, (which can be an even more tax efficient way of giving support) to UK charities; the US income tax reliefs available for gifts of cash or appreciated assets to US exempt organizations; the establishment of US ‘split interest' charitable lead trusts and charitable remainder trusts; tax efficient charitable gifts by Will (both in the UK and the US); and post-mortem charitable giving (making a gift to charity by diverting a gift received on another's death thus redeeming UK Inheritance Tax).

Our brochure entitled ‘UK Charitable Giving' and ‘Tax Efficient Giving For Americans' provides more detail on the substantial tax incentives provided by UK and federal US tax legislation where charitable gifts are concerned.

From our offices in the UK, the US and Switzerland, we can provide not only advice on US law and UK law, but also ‘joined up' advice where the two overlap. For example, we regularly establish and advise on ‘dual qualified' charitable structures (described in more detail in our brochure entitled: ‘Tax Efficient Giving for Americans Resident in the United Kingdom') which enable donors who are exposed to both UK and US tax to make charitable donations which can attract tax relief in both the UK and the US.

We advise on cross-border charitable giving generally, including international (as well as domestic) grant making and anti-money laundering and terrorist financing law, as well as the legal issues surrounding venture philanthropy, micro-finance, social investment, socially responsible investment, engagement and advocacy.

For more information on our philanthropy practice, see our brochure 'Philanthropy and Philanthropic Activities' or contact a member of the Philanthropy Team.

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