Gift Aid: benefits in exchange for donations | Practical Law

Gift Aid: benefits in exchange for donations | Practical Law

A practice note explaining the limits on benefits that an individual can receive from a charity in connection with a donation under the Gift Aid rules. It covers valuing benefits, connected persons and the relevant and aggregate value tests. It also discusses the application of the Gift Aid benefit rules to specific benefits common to the charities sector. This note is supplemental to Practice note, Gift Aid for individuals, sole traders and partnerships: overview.

Gift Aid: benefits in exchange for donations

Practical Law UK Practice Note 2-386-2660 (Approx. 19 pages)

Gift Aid: benefits in exchange for donations

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A practice note explaining the limits on benefits that an individual can receive from a charity in connection with a donation under the Gift Aid rules. It covers valuing benefits, connected persons and the relevant and aggregate value tests. It also discusses the application of the Gift Aid benefit rules to specific benefits common to the charities sector. This note is supplemental to Practice note, Gift Aid for individuals, sole traders and partnerships: overview.