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When a charity's income is not its income

On the face of it, recognising income and handling associated Gift Aid is a straightforward concept. However, in practice, its application can give rise to plenty of opportunities for pitfalls for the unwary. What is restricted giving and what is conduit giving? Is your church or charity acting as principal or agent? This paper looks at the thorny issue of conduit funding and when what appears to be income just might not be.

Topics included:

  • An overview of Gift Aid;
  • Basic Gift Aid principles;
  • Payment and ownership;
    • Restricted giving vs. conduit giving;
  • What is a gift?
    • Receiving something in return;
    • What counts as a benefit and who is a connected person?
    • Applied for charitable purpose;
  • Acting as principal or agent
    • Agency and Gift Aid;
    • Agency and objects and powers;
  • Money laundering risks;
  • Gifts destined to benefit non-charities;
  • Gifts made overseas;
  • Accounting considerations;
    • Accruals accounts and SORP;
    • Receipts and payments accounts.


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