In order to encourage Gift Aid-able donations, my charity wishes to offer donors a free guide and/or send a newsletter to members. Will this violate the benefit rules thus barring Gift Aid?
A. So long as the guide, newsletter etc explains or otherwise relates to the charity property etc on view, and was issued to members only, we would not regard it as a benefit so the benefit rules would not be breached. Gift Aid would apply. The fact that the literature has a cover price and is also is on sale to members of the public is not relevant. This means that literature like newsletters, bulletins, annual reports, journals, members’ handbooks and programmes of events will generally carry no value for the purposes of the donor benefit rules.
