Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Taxable donations?

30 July 2008
Issue: 4169 / Categories: Forum & Feedback
The liability on donations to a church minister

A client has been an assistant minister at a church and in addition to his income received gifts which have been included in his tax return. The major donor is not a connected person and does not attend the same church. The recipient undertook no work or other duties for the amounts received.

In May 2007 the assistant minister left the employment of the church and to date is still unemployed but the donor has continued to make the regular donations to him.

Do readers consider that this should be included as taxable income?

Query 17 244 — PJT.

Reply by Magnus:

The taxation of ministers missionaries and evangelists remains a grey area. As long ago as 21 November 1991 a query in Taxation magazine ('Evangelists' page 198) disclosed that the then Inland Revenue were attacking the receipts of independent evangelists as taxable. The...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon