123 Membership subscriptionsMembership subscriptions that are made to gain access to a charity’s facilities and services are not gifts, so are not eligible for gift aid. In particular, membership fees paid to CASCs are not gifts1. However, membership subscriptions can qualify for gift aid if the following conditions are met2:123.1 the payments do no more than secure membership of the charity; and123.2 the payments do not secure a right to personal use of any of the charity’s facilities or services.HM Revenue and Customs guidance gives the following examples that do not breach
Membership subscriptions that are made to gain access to a charity’s facilities and services are not gifts, so are not eligible for gift aid. In particular, membership fees paid to CASCs are not gifts1. However, membership subscriptions can qualify for gift aid if the following conditions are met2:
the payments do no more than secure membership of the charity; and
the payments do not secure a right to personal use of any of the charity’s facilities or services.
HM Revenue and Customs guidance gives the following examples that do not breach
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
0330 161 1234