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Trading Charities and Charity Shops  Some charities "trade" as part of their primary purpose.  https://www.charitytaxgroup.org.uk/tax/income-corporate-taxes/trading/806-2/    Other than this, why would a charity want to trade ?  In order to sell the stuff it receives from donors or maybe just to make more money, I hear you say.  There are a number of ways a charity might trade. Perhaps the most common is the "charity shop" which, in particular, might be set up so that the charity can sell the "stuff" which is donated to it. What's wrong with that I hear you ask. Maybe nothing, I reply. The donors get rid of their unwanted second hand stuff. The shoppers get something they want, at a very reasonable price. In the middle, the charity makes some money for it to spend on its good causes and the rubbish which might otherwise go to landfill is reduced.  What's not to like ?  I suppose that would depend on how many "normal" traders the charity e