One off records

Records for Cash and One-off donations

This page deals with donations other than those received via Envelopes or Standing Order. See either page for details of the Donor Register which you should also keep for people giving by the methods below.

Cheques

Every cheque received should be itemised by name, date and amount. Gift Aid Secretaries should ensure that Treasurers are doing this. Where a cheque is drawn from a joint bank account, it can be assumed that the donation is from the account holder who signs the cheque. Cheques can be itemised on the stub of the paying in book.

Cash Donations

Most cash donations will be received in an envelope, which should be opened as described on the Envelope Records page, marked with the contents and date received. There should be some means of uniquely identifying the donor on the envelope. This can be their full name, or their usual regular giving envelope number.

When other cash is received, a receipt should be issued to the donor and a duplicate kept in your records. You also need to make sure that the Treasurer’s records can clearly show when these amounts were paid into the bank.

Donations to Other Funds

Donations made for purposes other than the General Fund can also qualify for Gift Aid. For example, someone may give a donation to the Flower Fund. If they also have a Gift Aid declaration to cover all their giving, then this donation can be included in any claim. However, because the donation was restricted, the tax reclaimed relating to the donation is also restricted, and should be added to the Flower fund when the tax refund is received.

Just as for any other donation, accurate records must be kept showing a complete audit trail before any tax reclaim can be made. You need to make sure that the Treasurer’s records can clearly show when these amounts were paid into the bank. You will also need to ensure that the donors are included on a Donor Register and a Donor Record – see Envelope Records.

Where a parish wishes to launch a large appeal fund, particularly where a separate bank account is opened for the fund, we recommend that you obtain a subsidiary reference for the fund from the Inland Revenue by writing directly to the Inland Revenue. The Revenue will need copies of minutes and/or literature relating to the appeal, and will issue a reference number the same as the current reference number with /1 added, for a first subsidiary reference.