In this section:
- Gift Aid: the basics
- How to reclaim tax on Gift Aid and other income
- Gift Aid declarations
- Gift Aid record keeping and audit requirements
- Providing benefits in return for donations: rules and limits
- Gift Aid rules in specific situations
- Gift Aid for Community Amateur Sports Clubs
- How to run an effective Gift Aid scheme
Gift Aid rules in specific situations
Admissions to view charity property Guidance for charities on how Gift Aid applies to voluntary donations that give donors admission to view charity property
Charity events Gift Aid guidance for charities and sports clubs on charity events -different rules for ticket sales and voluntary donations
Charity auctions Guidance for charities - find out when a payment for an item successfully bid for at a charity auction will qualify for Gift aid
Adventure fundraising events How Gift Aid applies to sponsorship money raised for your charity through adventure fundraising events
Selling goods on behalf of individuals Gift Aid guidance for charities and sports clubs if you’re selling goods on behalf of the owner
Church collections How Gift Aid applies to donations collected by churches for themselves, or on behalf of other charities
School trusts Guidance for charities - Gift Aid applies to donations made to an educational trust
Educational school trips Gift Aid rules for charities where parents contribute towards the cost of educational school trips
Voluntary workers' expenses Gift Aid rules for charities or sports clubs where voluntary workers donate expense payments, tax implications for the volunteer
Membership subscriptions Gift Aid rules for charities where membership fees or subscriptions are charged
