We would like to encourage our donors and volunteers who are UK taxpayers to make use of the Gift Aid facility when making payments to Mellon Educate (UK) in respect of the “donation element”* of volunteers’ targets. This means that the charity will be able to claim from HMRC 25 pence in every pound donated. Gift Aid does not assist the volunteers in meeting their targets, but greatly helps the charity by raising additional funds to carry out its objectives.
For the 2023 building blitz the cost of volunteers’ deposit, flights, accommodation and the end of blitz celebratory evening are considered to be a benefit to volunteers to a value of £1,251. Gift Aid rules prevent volunteers (and persons connected to volunteers – e.g. family members and related companies) applying Gift Aid to payments/donations towards the cost element of their target.
In practice this means that volunteers (and their family members etc) cannot apply Gift Aid to the above costs (£1,251) as part of their fundraising target (including their deposit). However, once this part of the target has been met, all further payments will be considered to be donations and will qualify for Gift Aid.
If you have any queries regarding Gift Aid eligibility, please contact HMRC direct. For further information please contact us on 353-1-494 8200 to speak to a member of our team.