Under the Companies Act a disclosure of such a donation has to be made by companies that are not wholly owned subsidiary undertaking s of another British company and which have on their own or with their subsidiaries given in the financial year in aggregate more than 200.
Charitable purposes is taken to mean purposes that are exclusively charitable.
A donation for political purposes is taken to mean the giving of money either directly or indirectly to a political party of the UK or any part of it, or to a person who is carrying on activities likely to affect support for a political party. The total amounts given for both political and charitable purposes must be separately disclosed. Oxford University Press 2. The Penguin Business Dictionary 3. Oxford University Press 4.