Can close relatives make a gift with Stewardship in support of a Christian Worker?

Christian workers can only use funds from a Partner Account for Individuals towards their living costs or personal ministry expenses.

Under Gift Aid rules, there are restrictions on the use of funds given to Stewardship by a close relative of the intended Christian worker or Bible College student, or funds given by a close relative of the spouse of the intended individual.

Gift Aid rules specify that close relatives of a Christian Worker, and close relatives of their spouse if they have one, are permitted to: 

• Give to Stewardship with Gift Aid in support of their personal ministry expenses up to their approved amount
• Give to Stewardship without Gift Aid in support of their living costs 

Under Gift Aid rules, close relatives are not permitted to give to Stewardship with Gift Aid in support of living costs. The same rules apply for tax relief on giving claimed by organisations who have a director who is a close relative, and should be read as such throughout this article.
 

Who are defined as close relatives?

Close relatives are defined as: 

• Husband, wife or civil partner
• Brother or sister (including step- or in-law)
• Parent, grandparent, great grandparent (including step- or in-law)
• Son or daughter, grandchild, great grandchild (including step- or in-law) 

Note: Uncles, aunts, nieces, nephews and cousins are not defined as close relatives. 
 

What are personal ministry expenses?

Personal ministry expenses are costs that the Individual Partner incurs to enable them to carry out their ministry or study and which aren’t reimbursed to them. They don’t include their organisation’s costs, costs of any other organisation, or any other individual.

For Christian workers, examples of what qualifies as a personal ministry expense, and can be funded by close relatives with Gift Aid are:

• Travel for ministry purposes other than getting to and from their normal place of work. For example, travel to a work conference or flights to return to the UK up to once a year if based overseas.
• Reasonable accommodation or subsistence costs where required to travel for their Christian work.
• Equipment/materials e.g. leaflets or a laptop used by them for ministry*   
• Vehicle purchase for ministry purposes and/or running costs*
• Training or course fees in relation to their role
• Phone for ministry use
• Rental of premises for ministry use, e.g. renting a room or hall for an event.
• Property maintenance for ministry use*
• Apportioned home office costs or utilities for ministry purposes*
• Books or media subscriptions for ministry use
• Personal accountancy costs
• Medical or travel insurance or visa costs if based overseas and they are required by their organisation
• Membership or administration fees they are required to pay to the organisation they work for, not where it is a gift
• Necessary hospitality relating to the beneficiaries of your ministry. For example, snacks for youth at a youth gathering. If over £500 a breakdown is required.

*If used for both personal and ministry use, the amount should be apportioned. For example, if they purchase a laptop for £500 which they use 50% for personal use and 50% for ministry use, £250 can be classed as a personal ministry expense.

For Christian workers, examples of what doesn’t qualify as a personal ministry expense for Christian workers Partners and can therefore only be funded by close relatives without  Gift Aid are:

• Living costs, e.g. accommodation, food, personal utilities, personal phone, clothing, car for personal use, holidays and travel for holidays etc.
• Dependents’ education fees which are classed as living costs.
• The purchase or building of a property. Funds from a Partner Account for Individuals cannot be used for a deposit towards or purchase of a property for either personal or ministry use.
• Salaries, expenses or living costs of other people e.g. other staff/employees or volunteers

What happens if the Christian Worker receives more from close relatives than their approved personal ministry expenses?

When Stewardship partners with a Christian Worker, we agree an acceptable fundraising target for their personal ministry expenses and their living expenses. It is the responsibility of the Christian Worker to ensure they don’t receive gifts with Gift Aid from close relatives which exceed their approved personal ministry expenses target. 

If you are a close relative, we strongly encourage you to please talk to them about your support with Stewardship.