Commentary

118 Donor must not receive significant benefits from the charity

CHARITIES AND CHARITABLE GIVING vol 6(2)
| Commentary

118 Donor must not receive significant benefits from the charity

| Commentary

118 Donor must not receive significant benefits from the charity

A charity can give modest benefits to a donor (or people connected with the donor) as a token of appreciation for the donation, provided that certain limits are not exceeded. If the limits are exceeded, the gift does not qualify for gift aid1. There is helpful guidance available from HM Revenue and Customs2.

A benefit does not have to be monetary or have a market value. It may take the form of any item or service provided by a charity or a third party to a donor or to

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