1. RESEARCH REPORT
Reporting to: Irfan Arif
Report writers: Elisa Cattani
Date: 31/07/15
ABSTRACT
This report illustrates how the Gift Aid scheme works, how to apply for it, risks and benefits
for the organisation and possible use with a future fundraising through GoFundMe.com
website.
Introduction:
The research has been started for personal reasons and, after outlining the topic to the
supervisor, it has been asked to implement and report in full.
Gift Aid can be defined as a tax relief from the Government which helps charities to earn
more on their donations. To give under the Gift Aid scheme donors must be UK taxpayers
and have paid sufficient tax (as income tax and/or capital gains tax) to cover the amount
that will be claimed by the charity in each tax year.
Methods:
The research method mainly concluded sources and data research on the internet:
1. https://www.gov.uk/claim-gift-aid/overview
2. https://www.gov.uk/claim-tax-back-on-donations-using-charities-online#make-a-
claim
3. https://www.gov.uk/schedule-spreadsheet-to-claim-back-tax-on-gift-aid-donations
4. https://www.gov.uk/claiming-a-top-up-payment-on-small-charitable-donations
Results:
Results confirm that Ealing Equality Council is entitled to benefit with the Gift Aid scheme
as recognised charity at HMRC. It is to start (about Gift Aid scheme), activating the
Charities Online account ( https://www.gov.uk/claim-tax-back-on-donations-using-charities-
online#make-a-claim ). The donor, as well, needs to fill a form to allow the charity to
benefit from its own donations. The submission can be made through a simple Excel file.
Charaties need to keep records of these donations for a further two years.
Looking for information about the Gift Aid, it has been found another help from the
government for small donations called Gift Aid small donations scheme (GASDS). The
conditions which apply are that the charity must have claimed Gift Aid:
• in the same tax year as you want to claim GASDS
• in at least 2 of the last 4 tax years (but without a 2 year gap between the claims)
• without getting a penalty in the last 2 tax years.

2. At the moment, it is not clear to the writer which kind of service Ealing Equality Council is
registered within HMRC.
Another issue, it is presented by the future fundraising campaign through GoFundMe.com
website in order to benefit for the Gift Aid scheme even with this mean. It is personal
opinion that Ealing Equality Council can use it. The ways to make it possible are under
investigation and postponed when the campaign is going to start.