Retailer charitable donations - can giving money away be made to pay?

The practice of companies donating money and gifts in kind to ‘good works’ or deserving causes is hardly new in the retail sector, but it is one which has received very little public attention in the past. There are significant signs, however, of increasing interest in the matter, and indications that the exercise is becoming more sophisticated. The authors investigate this topic, which though unusual, is clearly a problem for substantial retail companies.