New Forest

28/12/2022

Gift Aid and naming of buildings

It has been confirmed by HMRC that the naming of a building after a donor who had given a substantial amount to the charity does not count as a donor benefit that would restrict a charity’s ability to claim Gift Aid on the donation. For this treatment to apply the naming must not act as an advertisement or sponsorship for a business. HMRC’s guidance on Gift Aid has been updated to reflect this confirmation.

Guidance: https://bit.ly/3RrhbZ8

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