Hi all I'm looking at starting a not-for-profit organisation subject to corporation tax. It would publish a website where people can pool useful information - a bit like Wikipedia, but I'll spare you the details. It would seek donations from users (or from anyone, really) for the costs - development and hosting, mainly. There might be a possibility of sponsorship, too. If there was a surplus of donation receipts over expenses, would it pay tax on that 'profit'? I've read somewhere that donations given to help a company continue in business are taxable just as if they were real trading income - but can't now find it. Or possibly this org would be considered non-trading, so no tax liability arises. Anyone who can advise? Thanks. PS - full disclosure, I posted a similar question here, but no responses so have rephrased.