Charitable & political donations

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Charitable and political donations can give rise to higher risks of bribery and corruption. They can be (or be seen to be) bribes in disguise.

This subtopic sets out what charitable and political donations are, the risk they carry and how to mitigate that risk.

Charitable donations

A charitable donation is a gift made by an individual or company to a non-profit organisation or charity.

It can include giving or providing cash, venues, equipment, personnel time, or other benefit to a charity or to an individual or organisation nominated by or connected with a charity.

Charitable donations carry risk; they can be a conduit for corrupt payments, eg a government official in negotiations with a business may disclose that they are on the board of a charitable organisation and request a donation made to the charity or a charity could be connected to a political party or a person with a decision-making function. You need to have strong and clear control arrangements in place for charitable donations. See further Practice Note: Anti-bribery and corruption—charitable and political donations—What is the risk?

Political donations

The

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