[IHTM11126] Procedure: identifying the beneficiary
Before you can decide whether the beneficiary has the required charitable status (IHTM11112), you have to decide precisely who the beneficiary is. Normally this is straightforward but you need to be careful. For instance
•there may be related organisations with similar names, one of which is a qualifying charity and one of which is not (see Example 1 (IHTM11127)).
•a gift to an individual who is known for charitable work might be a gift to that individual personally (and so not charitable) or for charitable work associated with that individual (see Example 2 (IHTM11127)