School Charities - Gift Aid and Payroll Giving guide
HMRC have published a Gift Aid and Payroll Giving guide for School Charities.
The guide contains information and simple examples specifically related to funds received by school charities to help make the most of these donations and identify what qualifies for Gift Aid. The guidance covers the following scenarios:
'Appeals to fund extra lessons
Appeals towards school running costs
Appeals to fund scholarships
Appeals to a general reserve fund
Educational school trips
Appeals to buy a minibus or other equipment
Payments to e-Learning Foundations
Other fundraising events'
Internet links: HMRC website Guidance