Gift Aid > Other Tax-Efficient Giving > Shares and Securities

Giving of Shares and Securities

Since April 2000, individuals have been able to get tax relief on gifts to charity of certain shares, securities and other investments. The donor can get income tax relief, in addition to capital gains tax relief, on gifts of shares to charity.

Whilst there is no additional benefit to the charity, except for the receipt of the shares or value of the shares, we need to make donors aware of this method of giving, and of the considerable value to them, particularly if they are higher rate tax payers. This method of giving can be particularly effective in Capital Fundraising, when the church can sell the shares when they need the funds, or when the market is favourable. Further details can be found in the Inland Revenue leaflet IR178 “Giving shares and securities to charity”, available from the Inland Revenue. The Giving Campaign also produced leaflets both for the charity and the donor.