Community Buildings and Connected Charities overview

Two new concepts emerged with the introduction of the Gift Aid Small Donations Scheme in 2013. These are ‘Community Buildings’ and ‘Connected Charities’.

Many charities will never need or wish to use these two instruments, but for those that do, Fund Filer has the functionality to help.

Community Buildings

Community Buildings becomes relevant in situations where a charity operates and collects donations from more than one place, or ‘building’. Each place of activity is entitled to its £8,000 allowance for claiming a top-up on non Gift Aid donations.

Community Buildings can be a tricky topic to understand and the rules for claiming under this heading are tighter than the regular rules for GASDS.

These are covered in more depth in our Guide to Gift Aid.

Connected Charities

Connected charities are defined as those which are more than 50 per cent controlled by the same person or people and are engaged in the same or similar activities.

In these circumstances, the annual GASDS allowances is split between the charities concerned. See our guide to Gift Aid for further information.