The Professional Drivers Foundation is registered for Gift Aid and I've just sorted through all my paperwork from when I applied to HMRC for this to try and throw some light on it for you.
Here are some points that would apply to admission charges.
• A gift of money is a voluntary donation for which the donor receives little or no benefit or reward
• Membership subscriptions paid to charities are treated as donations as long as the payment is for membership only and does not give the donor personal use of the charity’s facilities or services. This rule only applies to charities; CASCs cannot claim Gift Aid on membership subscriptions.
• Admission charges to view a charity’s property can be treated as donations if the payment gives the donor and their family annual admission to view the property, or if a donation of at least 10% more than the standard cost of admission is made.
This is all taken from HMRC Helpsheets.
Hope this helps!
Pat
|
Went to the zoo the other day... new
Went to the zoo the other day... new
