Claiming Gift Aid as a charity or CASC
What you can claim it on
You can claim Gift Aid on donations from individuals. The donor must:
- have paid the same amount or more in Income Tax or Capital Gains Tax in that tax year
- make a Gift Aid declaration that gives you permission to claim it
You must be recognised as a charity or community amateur sports club (CASC) to claim Gift Aid.
Special rules for claiming Gift Aid
There are special rules for:
- funds from sponsored challenges for example overseas treks or marathons
- charity membership fees
- church collections
- selling goods on behalf of individuals, for example through a charity shop
- charity events or to view charity property
- charity auctions
- volunteer expenses donated back to your charity or CASC
- funds raised through charities involved in running schools
What you cannot claim it on
You cannot claim on donations:
- from limited companies
- made through Payroll Giving
- that are a payment for goods or services or made because your charity or CASC bought goods and services
- where the donor gets a ‘benefit’ over a certain limit
- of shares
- from charity cards or of vouchers, for example Charities Aid Foundation (CAF) vouchers
- of membership fees to CASCs
- you got before you were a recognised charity or CASC