Fundraising
Fundraising is the process of gathering voluntary contributions of money or other resources, by requesting donations from individuals, businesses, charitable foundations, or governmental agencies.
There are various tax considerations for different types of fundraising activity and these are outlined below.
Readers interested in fundraising may also be interested in sections on Advertising provided to third parties, Charity Shops, Events and Lotteries.
Related topics
- Affinity credit cards
- Business sponsorship/advertising – direct tax
- Challenge Events – Tour Operators’ Margin Scheme (TOMS)
- Charity reliefs from income and corporate taxes
- Corporate sponsorship compared to donations – VAT
- Cross-border giving
- Direct Marketing
- Discretionary relief for charities
- Donated goods – Gift Aid
- Donated goods – VAT zero rating
- Donations and Gift Aid
- Donations and grants – VAT treatment
- Fundraising events – VAT exemption
- Fundraising income
- Gift Aid
- Gift Aid Declarations
- Gift Aid donor benefits
- Gift Aid Small Donations Scheme (GASDS)
- Gifts of shares and property
- Goods connected with collecting donations – VAT zero rating
- Grant-giving – VAT treatment
- Membership subscriptions – Gift Aid
- Membership subscriptions – VAT
- Package test and its use for fundraising items
- Payroll giving
- Raffles and auctions – Gift Aid
- Sponsored events – Gift Aid
- Sponsored events – VAT
- Tainted Charity Donations
- Trading
- Use of charity name and logo