GIFT AID NOTES

(please read carefully)

For those Brethren who are taxpayers (both Income Tax and Capital Gains Tax) and wish to subscribe to the Royal Masonic Trust for Girls and Boys, it is possible to complete a Gift Aid Declaration to accompany a single gift or a fixed sum monthly or annually over a period of, say, four years. When payments are made to the Trust, Income Tax is added thereto at the Basic Rate and the Trust is subsequently able to obtain a refund of this tax from the Inland Revenue. If you have any queries regarding Gift Aid please contact your local tax office and ask for leaflet IR113. Alternatively you can visit the Inland Revenue website which can be found at: www.inlandrevenue.gov.uk/menus/charity.htm

1. Dating
Please ensure that your Gift Aid Declaration is dated.

2. Payments
With regular gifts Banker’s Order Forms are available where required, and when completed should be sent to the Trust for recording prior to being sent to the Bank.

3. Gift Aid Declaration
Only UK residents (including members of UK Armed Forces and Crown Servants) who are taxpayers should complete a Gift Aid Declaration form. The revised Gift Aid system took effect from 6 April 2000. In completing a Gift Aid Declaration you are confirming that (a) you are a UK resident taxpayer who pays an amount of Income Tax or Capital Gains tax equal to the amount the Trust may reclaim on your donation(s), (b) you want the Trust to reclaim the tax on all donations since 6 April 2000 and (c) you undertake to notify the Trust if you no longer pay an amount of Income Tax or Capital Gains Tax equal to the tax we may reclaim on your donation(s) and of any change of address.

4. Receipts
If you elect to donate to the Trust under the Gift Aid scheme by regular Banker’s Order, you will receive an initial acknowledgement of your undertaking and thereafter a personal statement at the completion of each tax year, which will itemise your donations and the tax reclaimed. Receipts will continue to be provided for all single donations. If you make a donation and subsequently complete a Gift Aid Declaration, no further receipt will be issued in respect of any tax reclaimed. These amounts will however be reflected in your personal statement.

5. Additional Gift Aid Declaration Forms
These may be obtained from The Secretary to the Council, Royal Masonic Trust for Girls and Boys, 31 Great Queen Street, London WC2B 5AG. Telephone 020-7405 2644.

6. Cheques and Steward’s Fees
Cheques are to he made payable to ‘Royal Masonic Trust for Girls and Boys’. Steward’s Fees (click here) should not be included in the Gift Aid payment but must be submitted separately.

7. Arrangements through Lodge Charity Stewards
Providing the Secretary to the Council is informed of such arrangements, it is quite acceptable for payments relating to Gift Aid to be co-ordinated by a Lodge Charity Steward on behalf of all Brethren in a Lodge.