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Commentary

123 Membership subscriptions

CHARITIES AND CHARITABLE GIVING vol 6(2)
CHARITIES AND CHARITABLE GIVING vol 6(2) | Commentary

123 Membership subscriptions

CHARITIES AND CHARITABLE GIVING vol 6(2) | Commentary

123 Membership subscriptions

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:

  1. 123.1

        the payments do no more than secure membership of the charity; and

  2. 123.2

        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

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