How do I value donor benefits?

The basic rule for donor benefits is to use the value of sale price to the public. Where this is not available, a charity can use market price.

Where a charity hosts events for supporters which are not open to the public, the charity can value the events using the cost incurred by the charity.

Some charities offer discounts in their shop or café for supporters. In this case, the charity must keep records of the discounts given to supporters, and in most cases the charity will average that cost across all members to calculate the benefit for individual donors.

There is more guidance on valuing donor benefits in HMRC’s Chapter 3.23 guidance.

CTG does not provide tax advice and so the information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future.