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Tax appeal

Early years settings can benefit in numerous ways from having a charity set up by supporters to raise funds, says Mary Evans explains why they're special Early years parents' associations are taking to heart the old saying 'charity begins at home' and forming themselves into charities, to take advantage of financial concessions such as tax-exempt giving. But many playgroups, nurseries and nursery schools, which have transformed their parents associations into charitable friends groups, have found the formation of their own charity has brought benefits beyond tax concessions.

Early years parents' associations are taking to heart the old saying 'charity begins at home' and forming themselves into charities, to take advantage of financial concessions such as tax-exempt giving. But many playgroups, nurseries and nursery schools, which have transformed their parents associations into charitable friends groups, have found the formation of their own charity has brought benefits beyond tax concessions.

According to a spokesman for the Charity Commission, which regulates all charities in England and Wales, the public is more likely to support appeals by charities because they know they are strictly monitored.

Jean Shaw, head teacher of the Tenterfield Nursery School in Welwyn, Hertfordshire, says the conversion of the school's parents body into the charity Friends of Tenterfield Nursery relieves the pressure for fundraising on the school staff and means they can buy more with the proceeds.

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