Gift Aid
Posted: March 26th, 2017, 9:28 pm
Unincorporated membership organisation A (which is not a charity) wishes to raise money for registered charity B by holding a social event for which an entrance fee is charged. B (unsurprisingly) agrees.
Payments of entrance fees are made online to A, and on the payment form payers can tick a Gift Aid box that has some attached boilerplate text explaining that Gift aid payers must be UK taxpayers, that if the payer pays less Income or CG tax in the current tax year than the amount of Gift Aid claimed on all of their donations then ...etc blah blah.
Since A is acting a agent for B with 'express actual authority', is there any clash with HMRC's Gift Aid rules? As a member of A I don't want to go through the Gift Aid solicitation palaver and find that B cannot reclaim tax!
Payments of entrance fees are made online to A, and on the payment form payers can tick a Gift Aid box that has some attached boilerplate text explaining that Gift aid payers must be UK taxpayers, that if the payer pays less Income or CG tax in the current tax year than the amount of Gift Aid claimed on all of their donations then ...etc blah blah.
Since A is acting a agent for B with 'express actual authority', is there any clash with HMRC's Gift Aid rules? As a member of A I don't want to go through the Gift Aid solicitation palaver and find that B cannot reclaim tax!