| Commentary

126 Charity events

| Commentary

126 Charity events

Charities may hold events to raise funds, such as concerts or dinners. Payments for tickets to attend these events and other admission charges are not gifts to charity: they are the purchase of a right to attend the event1. In the same way, a ‘minimum donation’ or ‘specified donation’ is actually an admission charge and does not qualify for gift aid2.

However, a charity can set a ticket price (for example, at a level to recover its costs) and ask for a donation in addition to the ticket price. The ticket price is

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