Gift aid changes
HMRC advise that they have changed their guidance for charities considering selling goods on behalf of donors in the hope of the sale proceeds being donated under gift aid.
The revised advice is on the Internet (at http://snipurl.com/1p4eb) under the section '3.51 Claiming Gift Aid when goods are sold by, and the proceeds gifted to, charities'. This explains the processes necessary for the charity or community amateur sports clubs (CASCS) to be able to sell goods on behalf of supporters, and then ask if they would like to choose to give all or part of those sale proceeds to the charity as a donation. Any free will donation of the proceeds can be treated as a Gift Aid donation, subject to all other Gift Aid conditions being satisfied.
HMRC news release, 1 August 2007