I used to work at our local paper (part of Trinity Mirror plc) and free ads only applied to individual items for sale, such as a second hand sofa etc, plus they weren't guaranteed as to when they would go in. An ad that had to be published by a certain date (such as a garage sale) had to be paid for. Though a garage sale is just a collection of individual items, I don't know why it's different! Perhaps because it'd be too difficult then to argue what constituted a garage sale and an 'event'. However, all charity advertising was VAT exempt at least (with the correct forms filled in and the registered charity number).