30/04/2024
The PayPal Giving Fund (PPGF)
As a result of Meta’s partnership with PayPal since November 2023, when a donation is made to a charity on Facebook or Instagram, the donation is legally made to PPGF. Considering PPGF is a registered charity, Gift Aid claims are made by PPGF in its own right, the gross donation is then passed on to recipient charities as a grant.
In effect this means the compliance risk of due diligence tests of Gift Aid has now transferred from the recipient charity to PPGF.
Guidance: Migration of Facebook / Instagram Fundraising to PayPal Giving Fund – Charity Tax Group
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