Charities Online
New Gift Aid claim process
Guidance available
www.parishresources.org.uk/giftaid/
Quick Check…..
Gift Aid declarations…..
• New wording last year
• Please treat as Gift Aid donations all qualifying gifts of money made
from the date of this declaration and in the past four years. I confirm I
have paid or will pay an amount of Income Tax and/or Capital Gains Tax
for each tax year (6 April to 5 April) that is at least equal to the amount
of tax that all the charities (including churches) and Community Amateur
Sports Clubs that I donate to will reclaim on my gifts for that tax year. I
understand that other taxes such as VAT and Council Tax do not qualify. I
understand the charity will reclaim 25p of tax on every £1 that I give.
• 25p instead of 28p on literature, websites, etc.
Three Gift Aid reclaim options
Paper ChR1 Claim Form + ChR1CS (Continuation sheet)
Only available direct from HMRC
Form will be handwritten, scanned
and data extracted
ChR1 - space for 15 Gift Aid donors +
(6 Other taxed income items) + 2
Community Buildings + 5 Connected
charities
ChR1CS - space for 5 more extra
Gift Aid donors
Photocopies not acceptable
Typed schedules & Covering letters
not acceptable
Experience thus far
OK for 30 or so donors
Once a year
With a glass of wine!
Questions around data – out of date
postcode etc.
Online claiming
Now live:
• only charities registered
with HMRC can access.
• must first register with
Government Gateway on line
• Activation PIN posted to
authorised official
• then need to go back to Gov’t
Gateway and activate online service.
NB
Old systems (R68i) now withdrawn.
Online claiming
• Needs spreadsheet of schedule
• Download Office Libre, unless Excel 2010 or later.
• Can cut and paste (example offered on PR site).
Online claiming
• More data required e.g. address and First name/initial
Online claiming
• Timescales: Gift Aid on Accounting year (calendar year)
• But only for interest payments.
• GASDS on tax year
Third Party Software route
• A data file is created from a
Gift Aid software package
• Automatically submitted to HMRC via Government
gateway
• Format of data is checked (validated) and acceptance
of data is acknowledged
• Software solutions for the church include Donations
Co-ordinator and FundFiler.
Charities Online
New Small Donations Scheme
£1,250 extra each year for most churches
Guidance available
www.parishresources.org.uk/giftaid/smalldonations/
In a nutshell…
Small cash donations:
•
small – donations of £20 or less,
•
cash – in coins or notes. Standing orders, cheques,
text or online giving etc are not eligible,
•
giving/donations only. Money from raffles,
tombolas, sales and other income that would not qualify
for Gift Aid cannot be included in the scheme.
from individuals, received in the building, and on which
no Gift Aid claim has been made.
Two parts to the scheme…..
Core or “Top-Up”
Community Buildings
HRMC’s view is that
PCCs are controlled
by the Diocesan Bishop
DBF and DBE.
and are ‘connected charities’ under the scheme
Two parts to the scheme…..
Core or “Top-Up”
Community Buildings
Each community building …
£5,000 limit for each Community Building, which
includes churches, halls and schools. (separate
guidance note)
Must be used for charitable activities (e.g. worship or
occasional offices) at least six times in a year, with at
least ten people attending.
What counts towards Community Buildings part…..
Loose plate
Regular giving envelopes no
Gift Aid declaration received
When 10 or more people in a service
Two pieces of evidence needed
 Cash deposit slips from a bank branch in the UK
showing at least the amount claimed under
GASDS.
 Vestry forms which provides evidence of the
donations that are eligible. Envelope register will
split into Gift Aided donations and ones eligible for
GASDS.
1. Vestry Record
2. Envelope record
Claim using Gift Aid claim
More info to follow
John Preston
National Stewardship Officer
Church of England
Guidance available
www.parishresources.org.uk
Encouraging generosity……
•
•
•
•
Holistic generosity – time, hospitality, money
Reflecting God’s generosity and grace
Within a context of discipleship
Expressing the values of the church community
Why preach and teach stewardship?
 Resourcing Mission & Ministry
 Vital for discipleship – the
application of faith.
 Good corporate stewardship
helps churches develop
 Overflowing generosity is
transformational.
Faithraising not Fundraising
To answer the question…..
Motivations for giving…..
Love
Motivations for giving…..
Thanksgiving
Motivations for giving…..
For a Purpose
Church Giving
Why do people
give to Church?
Breadth of audience
Incredibly diverse range of motives
for giving, for coming to church; &
wide range of understanding of the
church’s mission and needs.
Particular need is to
help parishes link generous giving with
mission & ministry outcomes and the
parish’s vision
Need to communicate
The outcomes of
giving to the Church.
The vision and
purpose of our
churches.
The costs and
financial situation of
our churches.
Communication to our givers….
Say “Thank You” annually
Giving Programmes – a common aim
That those willing to support the Church’s work,
• after prayerful reflection and
• informed by the Church’s vision, mission and finances
will review their giving, (and provide a pledge of what the
church can expect to receive).
Common Elements of Giving Programmes….
Preach & Teach Generosity
Element of Thanksgiving
Link Giving with Mission Outcomes
and explanation of Costs.
Prayer and Reflection
A word on legacies…..
• A part of stewardship
• Some will want to give in
this way, others will not.
• Timing varies – as people
are considering making or
reviewing their will.
• An option on a pledge
form to ask for more
details.
Legacy promotion guide…..