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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
Non-uniform days
School fees
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
Sponsored events
Payments to e-Learning Foundations
Building appeals
Other fundraising events'

Internet links: HMRC website Guidance



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