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Where Taxpayers and Advisers Meet

GIFT AID

DonaldF
Posts:15
Joined:Sat Sep 16, 2017 2:39 am
GIFT AID

Postby DonaldF » Sat Apr 17, 2021 1:34 am

This question is about the eligibility of a donation for inclusion in the Gift Aid scheme.

A trustee of a registered charity, i.e. a church, and another person, who is a member of the church, run a youth ministry for the church.

Although the church has a bank account, subscriptions are paid into and expenses paid from a current account held jointly in the names of the trustee and the church member. The account is used exclusively for the youth ministry.

The trustee recently made a donation of £50 to be used for the youth ministry. However, this donation was not made into the bank account held by the church, but into the bank account held jointly by the trustee and the church member.

The Trustee has completed a Gift Aid declaration.

My question is this. Because the donation from the trustee was lodged in a bank account in her name and the name of the church member, does this mean that it is not eligible for inclusion in the Gift Aid scheme, even though it was for the exclusive benefit of the church via its youth ministry?

DonaldF
Posts:15
Joined:Sat Sep 16, 2017 2:39 am

Re: GIFT AID

Postby DonaldF » Sat Apr 17, 2021 9:27 am

I should also mention that the balance of the bank account held jointly by the trustee and the church member is included in the balance sheet of the church as cash-in-hand.


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