Small Charitable Donations Act 2012 section 3

Meaning of "small donation"

Section 3 defines what counts as a "small donation" for the purposes of the Gift Aid Small Donations Scheme and sets out when a donation loses its qualifying status.

• A small donation is a gift from an individual to a charity that meets all the conditions set out in the Schedule to the Act, but it does not include membership fees.
• If a charity uses a small donation (or any part of it) for non-charitable purposes, that donation or part no longer qualifies as a small donation under the scheme.
• Four named national heritage and museum bodies are exempt from the rule about non-charitable use.
• The exempt bodies are the Trustees of the National Heritage Memorial Fund, the Historic Buildings and Monuments Commission for England, the Trustees of the British Museum, and the Trustees of the Natural History Museum.