| Commentary

114 The recipient of the gift

| Commentary

114 The recipient of the gift

The gift must be to a charity. The following bodies are treated as charities for the purposes of gift aid:

  1. 114.1

        the National Heritage Memorial Fund;

  2. 114.2

        the Historic Buildings and Monuments Commission for England (Historic England);

  3. 114.3

        qualifying scientific research associations, for example the National Endowment for Science, Technology and the Arts; and

  4. 114.4

        Community Amateur Sports Clubs (CASCs)1.

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