Misc Fundraising: Appeals, Collections, Raffles, Whistleblowing, Gift Aid, Donations, Legacies
There are a number of ways in which funds can be raised for charities and other good causes. These documents are designed to be used in relation to various aspects of fundraising by charities. They include guidance notes, templates and other documents relating to fundraising by means of public appeals, charitable collections, raffles, donations, gift aid, sponsorship, and cash legacies given in Wills.
The following gives a brief general outline of what is covered by these documents. Detailed information about each document below accompanies that document.
Fundraising Appeals By Charities
The guidance explains the legal requirements which apply to charity fundraising by means of an appeal to the public for donations to that charity. Unless the wording of an appeal conforms to certain legal requirements, a charity will not be legally able to use any funds raised in the way it wishes. Various examples of wording of appeals are given in the note, and it outlines the law relating to wording of appeals.
Public Collections
The guidance note explains the relevant legal requirements where a charity engages any of its own employees, trustees or other officers of the charity to carry out any public charitable fundraising activities. Charity law requires such fundraising collectors to make certain solicitation statements.
Fundraising Whistleblowing Policy
This is a template for such a policy. The Charity Commission obliges all charities to follow the Fundraising Regulator’s Code of Fundraising Practice which requires all charities to have a fundraising whistleblowing policy, as a stand-alone policy or as part of a more general whistleblowing policy.
Gift Aid
A Non-Profit organisation that is a charity or Community Amateur Sports Club (“Non-Profit”) can seek donations from individual donors. If a donor pays tax in the UK, and they make a Gift Aid declaration, the Non-Profit can reclaim basic rate tax on the gift. It is a simple way to increase the value of the gift, with no cost to the donor or Non-Profit. (Taxpayers paying higher rate tax can claim extra relief on donations.) Using the Gift Aid declaration received, the Non-Profit can claim Gift Aid tax repayments from HMRC on the donation. A Non-Profit must be recognised by HMRC as a charity or CASC for HMRC to accept their Gift Aid claim. HMRC may ask to see the declarations, and so auditable records supporting Gift Aid repayment claims and the related donations must be kept by Non-Profits. Gift Aid declarations are only valid if they contain certain content specified by HM Revenue & Customs. Our templates meet current HMRC requirements.
Raffles
Small scale raffles (or other type of small scale lotteries) are a popular means of fundraising. They may be run by the charity or good cause itself or by some other group, club, or other commercial or non-commercial organisation in aid of a charity or other good cause. Raffles are governed by the Gambling Act 2005. The documents explain the relevant law and give practical guidance for anyone considering organising a raffle (or other type of lottery) for the benefit of a charity or other good cause.
Donations
There are circumstances in which a charity might need or wish to consider refusing or returning a particular donation. The two documents on the subject can assist a charity to make decisions about, and to manage, such situations.
Wills - Legacies to charities
Charities often promote the giving of monetary legacies in Wills by the public and/or their existing donors/supporters. Such legacies not only support charities but also save tax on the donors’ Estates. It can assist in a charity generating such gifts if it suggests relevant legacy wording to donors/supporters to be included in their Wills. A charity can suggest to donors that they use one of these templates. To ensure that a donor’s Will expresses what he wishes to do, he should take legal advice as to leaving any legacy to a charity, and, if he does wish to leave a legacy to your charity, whether to include in his Will the wording provided in one of templates. Explanatory wording (which can be adopted or altered) is provided in the first Legacies template. It can be included on the charity’s website (e.g. under a “Donate” page) or in its literature about Wills. A donor/supporter who has already made a Will which does not include any gift to the charity, can subsequently add a monetary gift to the charity by executing a Codicil to the Will (rather than making a new Will or changing his existing Will) to supplement his existing Will. The second Legacies template will be effective for that purpose. The Guidance Note on Legacy Wording outlines some important issues about cash legacies in wills left to charities. We recommend that charity trustees read it and that their supporters also do so before taking any steps to leave a legacy to a charity in their will.
- Guidance Note: Fundraising Appeals By Charities - Suitable Wording for Appeals
- Guidance Notes - Public Charitable Collections: Charity Officers Acting As Fundraisers
- Donations - Due Diligence Questionnaire
- Guidance Notes: Know Your Donor/Refusing Donations
- Charity Fundraising Whistleblowing Policy
- Sponsorship and Gift Aid Declaration Form
- Single Donation Gift Aid Declaration Form
- Multiple Donation Gift Aid Declaration Form
- Checklist for Lawful Raffles
- Guidance Notes – Law and Practice of Running Lotteries
- Description of Lawful Raffles
- Legacies to charities (Wills)
- Legacies to charities (Codicils to Wills)
- Guidance Note: Wills - Wording for Charity Legacies
Misc Fundraising: Appeals, Collections, Raffles, Whistleblowing, Gift Aid, Donations, Legacies is part of Corporate . Just £35.00 + VAT provides unlimited downloads from Corporate for 1 year.