I don’t know UK tax law, but IIRC in the US selling unrelated ads in a program is a classic example of revenue usually subject to Unrelated Business Income Tax. If there is an analogous tax provision, that would affect the financial benefits.
In the UK, doing this would probably be counted as ‘trading’ and be subject to corporation tax, there is a common workaround, though, by creating a trading subsidiary that donates to the charity (allowing them to reduce their corporate tax burden). This setup might or might not be suitable for this specific occasion, and there are of course additional efforts involved in creating such a setup that might or might not be worth it.
I don’t know UK tax law, but IIRC in the US selling unrelated ads in a program is a classic example of revenue usually subject to Unrelated Business Income Tax. If there is an analogous tax provision, that would affect the financial benefits.
In the UK, doing this would probably be counted as ‘trading’ and be subject to corporation tax, there is a common workaround, though, by creating a trading subsidiary that donates to the charity (allowing them to reduce their corporate tax burden). This setup might or might not be suitable for this specific occasion, and there are of course additional efforts involved in creating such a setup that might or might not be worth it.