Small Charitable Donations Act 2012 section 9

Benefits associated with gifts

Section 9 of the Schedule sets out the rule that small charitable donations must either have no benefits attached to them, or any benefits given in return must be of negligible value.

• For a gift to qualify as a small charitable donation, it must either come with no benefits at all, or any benefits provided must be of negligible value
• An example of a negligible benefit would be a lapel sticker given to acknowledge that someone has made a donation
• A benefit counts as being associated with a gift if it is received by the donor, or by someone connected with the donor, as a result of making the gift
• This rule mirrors the approach taken in Gift Aid, where donors must not receive significant benefits in return for their donations