When a fundraiser signs up to our website they must indicate if they are receiving a benefit (tickets, travel, etc) for their fundraising activity.
If the fundraiser indicates "Yes", donations made by close relatives are not eligible for Gift Aid. This is an HMRC rule applied to specific types of fundraising activities.
HMRC defines a close relative as:
- Wife or husband
- Brother or sister
- A direct descendant or ancestor (e.g. father, grandfather, daughter, granddaughter)
- Wife or husband of someone related to the fundraiser in any of the above ways