Post by Aoj on Jul 15, 2009 7:04:31 GMT -5
It is very important that when you make a donation to the Pound for a Hound Just Giving page (or, indeed, any Just Giving Page) that you tick the correct box for the donation and it's eligibility for Gift Aid.
Please read the guidelines below so that you can see what is and isn't eligible for Gift Aid. If it is found at some point in the future that we have claimed Gift Aid on donations that are not eligible, the best case scenario is that Gap will have to pay the money back - so it won't help Gap in the long run if your donation is very obviously not eligible from the text you write to accompany the donation, eg if you say it is from a collection, or is for goods/service etc.
Any queries as to what is and isn't eligible, please drop me a PM.
Gift Aid
Donations from non-UK taxpayers aren't eligible for Gift Aid.
UK taxpayers
HM Revenue and Customs (HMRC) doesn't allow us to reclaim Gift Aid on your donation if you told us that:
1. the donation was on behalf of someone else or a group of people
2. the donation was on behalf of a company
3. you were sponsoring a family member or friend doing an overseas event
4. the donation was made in return for goods, rights or services
1. The donation was on behalf of someone else or a group of people
For a donation to be eligible for Gift Aid, it must firstly be made by a UK taxpayer.
Then, according to HMRC rules, you can only make a Gift Aid declaration on your own money - the money on which you personally pay tax.
If you tell us that you collected money from other donors and are making one collective donation on everyone’s behalf, you're not legally allowed to ask for Gift Aid to be reclaimed and added to your donation.
This is because you cannot make a legal Gift Aid declaration on behalf of someone else, even if they are themselves a UK taxpayer. The only way around this is to ask each person to make their own donation and Gift Aid declaration on the site.
The exception to the rule:
If you're entering someone else's details because you're helping them use a computer for a legitimate reason - eg if they are visually impaired - you can ask their permission and tick the Gift Aid box on their behalf.
This only applies if you pay with their credit/debit card and fill in their details (name and address) on the Gift Aid declaration form when making your donation.
If you have any more questions about Gift Aid, please contact our helpdesk.
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2. The donation was on behalf of a company
If you're making a donation on behalf of a company, or using a company credit card, the donation is not eligible for Gift Aid because you can only make declarations on your own taxpayer status when spending your own money.
However, the company can claim tax relief on the donation. Here's how.
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3. You were donating to a family member or friend doing an overseas event
HMRC puts restrictions on reclaiming Gift Aid on donations for some types of events — particularly overseas treks and other events where the charity contributes to some, or all, of the cost of the trip. Charities tend to set targets for their fundraisers, so that they can make provision for expenses like airfares and accommodation. HMRC considers these as benefits in kind, which is why it applies restrictions.
Even if you're a UK taxpayer, you can't reclaim Gift Aid on your donation if you are:
- married to the page owner or any team member
- a relative (brother, sister) ancestor (eg mother) or lineal descendant (eg grandson)
- married to a relative of the page owner
- donating on behalf of a company
- the fundraiser doing the event
4. The donation was made in return for goods, rights or services
Only freewill gifts are eligible for the Gift Aid scheme. Payments made for tickets that grant admission to charity events, raffles or auctions are not eligible for Gift Aid reclaim.
Please read the guidelines below so that you can see what is and isn't eligible for Gift Aid. If it is found at some point in the future that we have claimed Gift Aid on donations that are not eligible, the best case scenario is that Gap will have to pay the money back - so it won't help Gap in the long run if your donation is very obviously not eligible from the text you write to accompany the donation, eg if you say it is from a collection, or is for goods/service etc.
Any queries as to what is and isn't eligible, please drop me a PM.
Gift Aid
Donations from non-UK taxpayers aren't eligible for Gift Aid.
UK taxpayers
HM Revenue and Customs (HMRC) doesn't allow us to reclaim Gift Aid on your donation if you told us that:
1. the donation was on behalf of someone else or a group of people
2. the donation was on behalf of a company
3. you were sponsoring a family member or friend doing an overseas event
4. the donation was made in return for goods, rights or services
1. The donation was on behalf of someone else or a group of people
For a donation to be eligible for Gift Aid, it must firstly be made by a UK taxpayer.
Then, according to HMRC rules, you can only make a Gift Aid declaration on your own money - the money on which you personally pay tax.
If you tell us that you collected money from other donors and are making one collective donation on everyone’s behalf, you're not legally allowed to ask for Gift Aid to be reclaimed and added to your donation.
This is because you cannot make a legal Gift Aid declaration on behalf of someone else, even if they are themselves a UK taxpayer. The only way around this is to ask each person to make their own donation and Gift Aid declaration on the site.
The exception to the rule:
If you're entering someone else's details because you're helping them use a computer for a legitimate reason - eg if they are visually impaired - you can ask their permission and tick the Gift Aid box on their behalf.
This only applies if you pay with their credit/debit card and fill in their details (name and address) on the Gift Aid declaration form when making your donation.
If you have any more questions about Gift Aid, please contact our helpdesk.
Back to top
2. The donation was on behalf of a company
If you're making a donation on behalf of a company, or using a company credit card, the donation is not eligible for Gift Aid because you can only make declarations on your own taxpayer status when spending your own money.
However, the company can claim tax relief on the donation. Here's how.
Back to top
3. You were donating to a family member or friend doing an overseas event
HMRC puts restrictions on reclaiming Gift Aid on donations for some types of events — particularly overseas treks and other events where the charity contributes to some, or all, of the cost of the trip. Charities tend to set targets for their fundraisers, so that they can make provision for expenses like airfares and accommodation. HMRC considers these as benefits in kind, which is why it applies restrictions.
Even if you're a UK taxpayer, you can't reclaim Gift Aid on your donation if you are:
- married to the page owner or any team member
- a relative (brother, sister) ancestor (eg mother) or lineal descendant (eg grandson)
- married to a relative of the page owner
- donating on behalf of a company
- the fundraiser doing the event
4. The donation was made in return for goods, rights or services
Only freewill gifts are eligible for the Gift Aid scheme. Payments made for tickets that grant admission to charity events, raffles or auctions are not eligible for Gift Aid reclaim.