Guidance

Maximum small donations limit for a charity or Community Amateur Sports Club

Published 27 March 2013

This guidance was withdrawn on

This publication was originally archived on 19 January 2015.

© Crown copyright 2013

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This publication is available at https://www.gov.uk/government/publications/charities-and-community-amateur-sports-clubs-small-donations-limit/maximum-small-donations-limit-for-a-charity-or-community-amateur-sports-club

This publication was originally archived on 19 January 2015.

My charity or Community Amateur Sports Club (CASC) is connected with another charity or CASC and none run charitable activities in community buildings - what is the maximum small donations limit?

The flowchart asks a series of questions to help charities and CASCs that are connected with another charity or CASC work out what their small donations limit is.

If your charity or CASC does not want to claim under Gift Aid Small Donations Scheme (GASDS) in the tax year, you don’t need to read any further.

If the answer to any of the following is ‘no’ then the maximum small donations limit for the charity or CASC is £5,000 subject to the matching rule:

  • Is your charity or CASC connected with other charities or CASCs?
  • Are the connected charities or CASCs carrying out the same or substantially similar activities as your charity or CASC?
  • Are any of the connected charities or CASCs eligible to claim under GASDS for the tax year?
  • Are any of the connected eligible charities or CASCs making a claim under GASDS for the tax year?

If the answer to all the questions is yes, (or you don’t know) the maximum small donations limit is shared equally between the connected charities/CASCs that claim under GASDS for the tax year.

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