IHTM11111 | General outline: requirements for exemption
From HM Revenue & Customs · Inheritance Tax Manual
For a transfer to a charity to be exempt under there are two requirements:
the donee has to have the required charitable status (), and
the exemption must not be prevented by any of the exclusions and limitations () which are designed to confine the exemption to gifts which are:
genuinely charitable, and
can only be used for charitable purposes