How to Accept Share Donations for Your UK Charity (2026 Guide)

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A supporter has just emailed your charity asking how to give listed shares. If you are the Head of Fundraising or a trustee at a small-to-mid charity with no dedicated finance staff, that single email can feel like a wall: broker accounts, disposal policies, HMRC rules you have never navigated, and a handful of intermediary services promising to handle it all.

Here is the honest version. Accepting share donations is a major-gift readiness problem, not a tooling problem. The hard parts, opening a broker account, writing a gift acceptance and disposal policy, sending a proper written confirmation, recording the gift under the Charities SORP, are operational work no platform does for you. The smarter setup for most small-to-mid charities: a dedicated charity broker account for the shares themselves, paired with a free fundraising platform on the cash side so 100% of every cash donation, recurring gift, and event ticket reaches your mission.

This guide walks you through that setup end to end: HMRC recognition, account opening, policy, transfer instructions, processing, accounting, gift acknowledgement, common mistakes, donor promotion, and the donor-side tax relief framework you need to understand well enough to answer questions when they arise.

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In this article:

• Why charities should accept share gifts

• How to set up your charity to accept share donations

• Creating your share transfer instructions page

• DIY broker account vs. UK share-donation intermediaries

• How to process a share donation when it arrives

• Recording share donations under Charities SORP

• HMRC Share Giving relief: acknowledging the gift and helping your donor claim

• Common mistakes charities make with share donations

• How to promote share giving to your donors

• How UK tax relief on gifts of shares works, and other vehicles your donors may mention

• Frequently asked questions

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Why charities should accept share gifts

Share gifts are typically larger than cash gifts. A donor who would write a cheque for £500 might transfer £5,000 in listed shares, because they can claim Income Tax relief on the full market value at their marginal rate and pay no Capital Gains Tax on any gain. The maths favour a bigger gift, and the donors most likely to give shares (higher-rate and additional-rate taxpayers with a taxable brokerage portfolio, investment professionals, business owners, and retirees approaching drawdown) tend to become some of your most loyal long-term supporters once you are set up to receive them.

UK charities receive the majority of their income as cash and Direct Debit donations. Direct Debit alone accounts for around 31% of UK charitable donations. Gifts of listed shares remain a small fraction of total giving, despite offering strong relief for higher and additional-rate taxpayers (NCVO UK Civil Society Almanac). The typical UK share-gift donor is a higher or additional-rate taxpayer with a sizeable taxable portfolio, often approaching retirement and looking for the most tax-efficient way to make a significant gift.

The reader who needs to act on this is usually a Head of Fundraising, Chief Executive, or trustee at a charity under £500k in annual income with no dedicated finance staff, who has just received a first share-donation enquiry. The rest of this guide is the practical playbook: HMRC recognition, broker account, policy, processing, acknowledgement, and donor promotion, in that order.

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How to set up your charity to accept share donations

There are four pieces: HMRC recognition, a broker account, an internal policy, and trustee approval. None requires a third-party platform.

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Step 1. Confirm HMRC recognition before opening the broker account

Before a donor can claim Income Tax relief on a gift of shares to your charity, your charity must be recognised by HMRC as a charity for tax purposes. This is a separate step from registering with the Charity Commission for England and Wales (CCEW), the Office of the Scottish Charity Regulator (OSCR), or the Charity Commission for Northern Ireland (CCNI). HMRC recognition yields a Charities Reference Number (ChR). Without it, the donor cannot claim the relief and the entire donor-side value proposition falls away. Apply via HMRC's Charities Online service or by submitting the paper ChA1 form. The guidance is available on gov.uk. Obtain your ChR number before you open the broker account, so you have it ready for the account application and for donor acknowledgement letters.

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Step 2. Open a broker account in your charity's legal name

UK charity-friendly brokers operate in a very different market from the US platforms named in generic guides. The following all have dedicated charity account types or charity teams:

• CAF Financial Solutions (via the Charities Aid Foundation), the UK sector default for small-to-mid charities; strong integration with CAF Bank

• Charles Stanley Charities, dedicated charity team, lower minimums than private-bank equivalents

• Rathbones Greenbank / Rathbones Investment Management, larger charities or those with an ESG remit

• Cazenove Capital (Schroders Personal Wealth charity arm), investment management for mid-to-large charities

• Hargreaves Lansdown, execution-only corporate account accessible to incorporated charities and CIOs

• Interactive Investor, execution-only; operates business accounts

Note that not all UK brokers accept unincorporated charities. If your charity is an unincorporated association or a charitable trust rather than a charitable incorporated organisation (CIO) or charitable company, confirm with the broker before applying.

Documents you will typically need:

• Certificate of incorporation (if a charitable company or CIO) or a certified copy of your governing document (constitution, trust deed, or royal charter for unincorporated charities)

• Charity Commission / OSCR / CCNI registration certificate and registered charity number

• HMRC Charities Reference Number

• Signed trustee resolution authorising the account and naming authorised signatories

• Government-issued identity document and proof of address for each authorised signatory, per the Money Laundering Regulations 2017

• Most recent Trustees' Annual Report and Accounts (some brokers request this)

Timeline: allow 2 to 4 weeks from application to a transfer-ready account once the broker's AML/KYC checks are complete. The application itself is straightforward; gathering the document package is usually what extends the timeline. Prepare it in advance.

Account naming: register the account in your charity's exact legal name as it appears on your Charity Commission, OSCR, or CCNI entry, using your registered charity number. Donors and their brokers will reference this name when initiating a CREST transfer, so any mismatch can cause a transfer to fail or sit unidentified.

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Step 3. Write a gift acceptance and share disposal policy

A one-page policy answers the questions that arise the first time an unusual gift arrives (a single concentrated stock holding, an AIM-listed company, a donor who asks you to hold rather than sell) and protects staff and trustees from making judgement calls under pressure. Trustees have a statutory duty under the Trustee Act 2000 s.4 and the Charities Act 2022 to have a written policy covering the acceptance and disposal of donated investments. The Charity Commission's CC14 guidance ('Charities and investment matters: a basic guide', available at gov.uk) sets out the expectation.

Sample gift acceptance and share disposal policy outline (starting point; have your solicitor review before adopting):

• 1. Purpose. One sentence explaining why the policy exists and which gifts it covers.

• 2. Accepted investments. Publicly listed shares, OEIC shares, units in authorised unit trusts, and AIM shares on a recognised stock exchange are accepted by default. Unlisted private-company shares and shares not quoted on a recognised exchange require case-by-case review by the Chief Executive with the Chair of Trustees.

• 3. Disposal timing. All accepted publicly listed investments are sold within [X] working days of settlement at prevailing market prices. The charity does not attempt to time the market.

• 4. Valuation method. The gift is recorded at market value on the date of transfer, using the quarter-up rule: the lower of the two prices quoted in the Stock Exchange Daily Official List on that date, plus one-quarter of the difference between them (per TCGA 1992 s.272). This is the same value used on the donor's Self Assessment claim.

• 5. Acceptance authority. The Chief Executive may accept any listed gift consistent with this policy. Gifts requiring case-by-case review go to the Chief Executive plus Chair of Trustees.

• 6. Acknowledgement. A written confirmation of the gift is sent to the donor within 5 working days of confirmed receipt in the charity's broker account.

• 7. Recordkeeping. The fundraising team records the gift in the supporter database; the bookkeeper records it in the accounting system; both retain transfer confirmations for at least 6 years (HMRC record retention requirement).

• 8. Refusal. The charity reserves the right to decline any gift that would create an undue administrative burden, conflict with its charitable purposes, trigger the tainted-donations rules under the Finance Act 2011, or expose the charity to legal or reputational risk.

Take this policy to your board for approval at the next regular trustees meeting; most boards treat it as a consent-agenda item once they understand it codifies practice rather than expanding risk.

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Creating your share transfer instructions page

Once the account is open and the policy is approved, your next task is making it easy for donors to initiate a transfer. That means a single, public webpage with everything their broker will ask for.

What to include on the donor-facing transfer instructions page:

• Receiving broker name (e.g., Hargreaves Lansdown, CAF Financial Solutions)

• Charity's exact legal name as registered on the account and on the Charity Commission / OSCR / CCNI register

• Broker account number

• CREST participant ID / member account reference (for dematerialised shares via CREST, the UK central securities depository operated by Euroclear UK and International)

• For certificated share holdings, note that the donor will need to complete a stock transfer form (J30) and post the original share certificate to their broker or registrar

• Registered charity number (CCEW, OSCR reference beginning 'SC0...', or CCNI reference beginning 'NIC...' as applicable; cross-border charities operating in both England and Wales and Scotland should display both)

• HMRC Charities Reference Number (some donor brokers request this to verify relief eligibility)

• Named contact at your charity (name, email, telephone) who handles share gifts

• Notification request: ask the donor to email your named contact with the security name, number of shares, and expected transfer date so you can match the incoming transfer to the donor. CREST transfers often arrive without a donor reference; without advance notice you cannot acknowledge the right person for the right gift.

Host the instructions on your main website alongside your other giving options. If you do not have a dedicated donate hub, you can set up a free donation page and link the share transfer page from it, so cash, recurring, and share gifts all live under one giving URL. Many donors will see the cash donation page first, notice 'donate shares' as an option, and follow up by email before initiating a transfer.

Data protection note: when collecting the donor's contact details on the transfer notification form, ensure you have a lawful basis under UK GDPR and the Data Protection Act 2018. Legitimate interest for gift administration is the appropriate basis here. Do not bundle a marketing consent request into the same form unless the donor has been clearly informed and it is genuinely separate.

For charities registered in Scotland, display your OSCR number (beginning 'SC0...'). For Northern Ireland, your CCNI number. Cross-border charities operating across both England and Wales and Scotland must display both. Sources: OSCR; CCNI.

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DIY broker account vs. UK share-donation intermediaries

In the US, several third-party platforms charge a percentage fee to process share donations on behalf of charities. The UK landscape is different and more favourable.

DIY broker account (CAF Financial Solutions, Charles Stanley Charities, Hargreaves Lansdown, or similar):

• Pros: No platform percentage on the share gift itself. Direct control over disposal timing. The donor relationship stays entirely with you. A basic execution-only charity broker account has no monthly fee, so unit economics improve as gift volume grows.

• Caveats: Requires staff time to monitor incoming CREST transfers, initiate sales, and match donors to anonymous transfer references. Policy and acknowledgement work falls on you. For a one-person fundraising team receiving one share gift a year, that is an hour or two of work; for ten or more gifts a year it becomes a real recurring task.

UK share-donation intermediaries:

• ShareGift (registered charity, charity number 1052686 on the Charity Commission register) is a genuinely UK-specific option with no equivalent in the US. ShareGift accepts small, odd-lot, or otherwise uneconomic share holdings that a charity's own broker cannot process economically, aggregates them, sells them, and distributes the proceeds to charities nominated by donors. It is the right route for small or awkward holdings; it is not a general-purpose replacement for a charity broker account on material gifts.

• CAF's share-giving service (cafonline.org): the donor gifts shares to CAF, claims the Income Tax relief, and then recommends grants onward to your charity. From your side the grant arrives as cash from CAF. Useful for donors who already hold a CAF Charity Account (the UK's closest equivalent to a donor-advised fund).

Our view for small-to-mid charities (under £500k income, no dedicated finance staff): start DIY. The setup work is one-time. There is no UK equivalent of a percentage-fee share-donation SaaS extracting a cut of every gift; the DIY route captures the full value for your cause. Intermediaries such as ShareGift serve a real niche (small or illiquid holdings) but are not a substitute for a charity broker account on material gifts.

The cash side of the same donor relationship is a separate question. The shares go through your broker. Recurring follow-on gifts, event tickets, and the acknowledgements that mirror your share-gift cadence run on a fundraising platform. Zeffy is the zero-fee option there: no platform fee, no transaction fee, no credit card fee, ever. Over 100,000 charities use Zeffy to raise funds at £0 cost, with over £2 billion raised on the platform to date. If you are evaluating the cash-side platform alongside your share-donation setup, see how Zeffy compares to other UK donation platforms.

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How to process a share donation when it arrives

When a donor initiates a share transfer, here is the order of operations on your side. This assumes you have already published your transfer instructions page and the donor has emailed your named contact with advance notice.

• 1. Confirm receipt in your broker account. Most CREST transfers settle within T+2 (two working days) from the donor's instruction on London Stock Exchange equities. The UK is scheduled to move to T+1 settlement on 11 October 2027 per the UK Accelerated Settlement Taskforce; check the current position at publish date. Watch your account; incoming transfers often arrive without a donor reference, which is why the advance notification email matters.

• 2. Determine market value on the date of transfer. For quoted shares, use the quarter-up rule: take the lower of the two prices quoted in the Stock Exchange Daily Official List (SEDOL) on the date the shares were transferred into your account, then add one-quarter of the difference between the two quoted prices. This is the statutory valuation method under TCGA 1992 s.272 and the figure used both on the donor's Self Assessment claim and on your SORP-recognised income line. Confirm the specific gov.uk guidance page for this rule via HMRC or Charity Tax Group before applying it.

• 3. Decide whether to sell immediately or hold. Your policy should already answer this. Most charities sell promptly to convert to operating cash and remove market risk. If you sell, place the order through your broker's standard interface; settlement is typically T+2 for London Stock Exchange equities.

• 4. Send the written confirmation within 5 working days. Do not wait for the sale to settle. The written confirmation is based on the transfer date and the shares received, not the sale price (see the acknowledgement section below).

• 5. Record the gift in your supporter database and accounting system. The fundraising team records the donor, the gift type (shares), the security, the share count, and the quarter-up market value. The bookkeeper records the contribution income and the broker asset under the Charities SORP (see the accounting section below).

For complex cases (AIM-listed shares, private-company holdings, shares with sale restrictions), consult your accountant or tax adviser before accepting.

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Recording share donations under Charities SORP

UK charity accounting follows the Charities SORP (Statement of Recommended Practice), currently SORP (FRS 102). This is different from US accounting standards and there is no UK equivalent of the IRS Form 8282. Your bookkeeper or accountant will need the following framework. The entries live in your accounting software (Xero, QuickBooks Online UK, Sage 50, Sage Business Cloud, or Liberty Accounts). The specifics depend on your chart of accounts and audit requirements; consult your accountant for your specific situation.

The general framework most small-to-mid UK charities follow:

• Record the gift at market value on the receipt date. Debit a broker asset account for the quarter-up market value on the transfer date; credit donations and legacies income (typically a 'donated investments' or 'gifts in kind' income line in the Statement of Financial Activities (SoFA)). The market value used here is the same figure on the written confirmation to the donor.

• Record the disposal if you sell promptly. When the shares sell, debit your bank account for net sale proceeds; credit the broker asset account for the booked market value; record any difference as a realised gain or loss on investments.

• Track the gain or loss between receipt and disposal dates. If the share price moves between the date you received the gift and the date you sold, the difference is a gain or loss on the charity's books, not an adjustment to the donor's gift value. The donor's gift was the quarter-up market value on the transfer date.

• Disclose disposals in the Trustees' Annual Report. There is no UK equivalent of Form 8282. Material share donations and their disposal should be disclosed in the Trustees' Annual Report and Accounts (TAR) and in the annual return to your regulator. The Charity Commission publishes the applicable SORP guidance.

If you do not have a bookkeeper or accountant and you are receiving your first share gift, the framework above is recordable in any standard UK accounting package. The harder questions (which fund classes, restricted versus unrestricted income, audit trail expectations) are where a chartered accountant earns their fee. Bring them this framework and your specific gift; they will handle the rest. The Charity Tax Group is also an authoritative technical reference on SORP treatment of donated investments.

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HMRC Share Giving relief: acknowledging the gift and helping your donor claim

Unlike cash donations, gifts of shares do not qualify for Gift Aid. Gift Aid applies only to cash donations from UK taxpayers. This is one of the most common areas of confusion among trustees and fundraisers. Share gifts qualify for a separate mechanism that is generally more valuable: HMRC Share Giving relief.

Under this relief, when a donor gives qualifying listed investments directly to a UK-recognised charity, they can:

• Claim Income Tax relief on the full market value of the shares at their marginal rate (20%, 40%, or 45%) for the tax year of the gift, set against their total taxable income on their Self Assessment return (SA100)

• Pay no Capital Gains Tax on any gain that would otherwise have arisen on disposal

There is no minimum threshold under HMRC Share Giving relief equivalent to the US £250 rule. Best practice for UK charities is to send a written confirmation for every share gift within 5 working days of confirmed receipt.

What the written confirmation should include:

• Your charity's legal name and registered charity number(s) (CCEW, OSCR 'SC0...', or CCNI 'NIC...' as applicable)

• Your HMRC Charities Reference Number

• The donor's full name

• The date on which beneficial ownership of the shares transferred to the charity

• The exact name and class of the security and the number of shares or units received

• A statement that the gift was outright with no consideration or benefit provided in return

Do not include a pound sterling value on the confirmation. Valuation is the donor's responsibility on their Self Assessment return. Including your own figure risks conflict if it differs from the donor's quarter-up calculation.

Sample written confirmation language (starting point; have your solicitor review before adopting):

Dear [Donor name],

Thank you for your generous gift to [Charity legal name]. We received [X] shares of [Security name] ([ticker]) in our broker account on [date of receipt]. This was an outright gift with no goods or services provided in return.

[Charity legal name] is a registered charity (charity number [CCEW / OSCR / CCNI number]) and is recognised by HMRC as a charity for tax purposes (Charities Reference Number [ChR number]). Please retain this letter for your tax records. We recommend speaking to your accountant or tax adviser about your specific circumstances and how to include this gift on your Self Assessment return.

With thanks,

[Authorised signatory name and title]

The donor claims the Income Tax relief on their Self Assessment return for the tax year in which the transfer took place. Higher-rate and additional-rate taxpayers may also adjust their PAYE tax code to bring forward the relief. Your role is simply to provide a clear, accurate written confirmation promptly.

For an overview of how the cash side of your acknowledgement workflow can be streamlined, see our guide to donation receipts and acknowledgements if the UK-localised version is available.

Sources: HMRC, Donating to charity; HMRC, Gift Aid; Charity Tax Group.

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Common mistakes charities make with share donations

These patterns come up repeatedly with first-time share acceptance. Each is preventable with the policy and process above.

• 1. Selling before the CREST transfer fully settles. Brokers may show an incoming transfer as 'received' before it is settled and available for sale. Wait for settlement (typically T+2 for London Stock Exchange equities) before placing a disposal order.

• 2. Using the wrong valuation method or the wrong date. The statutory market value is the quarter-up figure on the date the shares transferred to the charity, not the date you noticed the transfer, not the sale date, and not the date the donor instructed their broker. Document the transfer date from your broker statement and apply the quarter-up rule to SEDOL prices on that date.

• 3. Assuming Gift Aid applies to share donations. It does not. Gift Aid applies only to cash donations from UK taxpayers. Share gifts qualify for the separate HMRC Share Giving relief (Income Tax relief on market value plus CGT exemption). Confirming this clearly in your donor-facing materials prevents donor confusion and avoids erroneous Gift Aid declarations.

• 4. No written gift acceptance and disposal policy, leading to trustee concern. When a concentrated single-stock gift worth £50,000 arrives and there is no policy, the Chief Executive ends up in an unplanned call with the Chair of Trustees debating whether to hold. Write the policy before the first gift, not during it. The Charity Commission's CC14 guidance sets out the trustee obligation. The Charity Commission publishes CC14 on gov.uk.

• 5. Failing to capture donor identity at transfer. CREST transfers arrive without a donor reference. Without the donor's advance notification email, you cannot match the incoming transfer to the correct supporter or send an acknowledgement. The transfer instructions page must ask donors to notify your named contact with the security name, share count, and expected date before initiating the transfer.

• 6. Missing the HMRC recognition step. A charity must hold an HMRC Charities Reference Number before donors can claim Income Tax relief on gifted shares. If your charity is registered with the Charity Commission, OSCR, or CCNI but has not yet sought HMRC recognition, donors who give shares before you obtain the ChR may be unable to claim the relief.

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How to promote share giving to your donors

Setting up the infrastructure only matters if donors know to use it. Most share-capable donors will not ask whether you accept shares; they will simply write a smaller cheque if share giving is not clearly available.

Identify likely share donors in your existing supporter database. Higher-rate and additional-rate taxpayers with taxable brokerage portfolios, investment professionals, business owners, solicitors, accountants, and retirees approaching drawdown are all stronger-than-average candidates. Donors who have previously given via a CAF Charity Account (the UK equivalent of a donor-advised fund) are also worth prioritising. Tag them in your supporter database so your fundraising team can focus the conversation. If you do not have a tagging system today, you can tag and segment likely share donors in a free supporter management tool and start building the list this quarter.

Time your appeals to the UK tax calendar. The UK tax year runs from 6 April to 5 April. The most effective moments to mention share giving are:

• January to March (ahead of the 5 April tax year end) for donors who want to use this year's relief

• October to November (Self Assessment filing season; the online deadline is 31 January for the previous tax year)

A December-only appeal misses the UK cycle. A brief mention in your January newsletter and a follow-up letter in February and March will reach the donors for whom the timing is most relevant.

Sample language for a tax year-end appeal email or letter:

'Many of our supporters give listed shares ahead of the 5 April tax year end. If you gift qualifying shares to [Charity name] directly, you can claim Income Tax relief on the market value of the shares at your marginal rate and pay no Capital Gains Tax on any gain. Visit [your share transfer instructions URL] or contact [name] for transfer details. Please speak to your accountant or tax adviser about your specific circumstances.'

Train your fundraising team to mention shares in major-donor conversations. A single sentence is enough: 'If you have listed shares you have held for some time, giving them directly to us may be more tax-efficient than selling and donating the cash. We accept share gifts and can send you our transfer instructions.' Give every lead fundraiser the URL of your transfer instructions page so they can share it the moment a donor expresses interest.

Host a short donor briefing once a year. A 30-minute session, in person or online, walking through how share giving works, what the donor needs to do, and how your charity processes the gift, can prompt several gifts that would not otherwise happen. Record it and link the recording from your transfer instructions page so prospective donors can watch at any time.

Cross-border note: only UK taxpayers can claim UK Income Tax relief on gifts of shares. An overseas donor, including a US-resident supporter, cannot benefit from UK Share Giving relief and may need to route their gift through a dual-qualified giving arrangement. Defer the specifics to their own tax adviser.

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How UK tax relief on gifts of shares works, and other vehicles your donors may mention

You do not need to be a tax adviser. You do need to understand the donor's side well enough to answer 'what do I get from this?' without getting it wrong. The framework below is what every charity operator should be able to summarise. For donor-specific advice, refer them to their accountant or tax adviser.

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The donor tax framework

When a donor gives qualifying listed investments directly to an HMRC-recognised UK charity, they can generally:

• Claim Income Tax relief on the full market value of the investments in the tax year of the gift, at their marginal rate (20%, 40%, or 45%), set against their total taxable income on their Self Assessment return. This is claimed on the SA100 charity pages.

• Pay no Capital Gains Tax on any gain that would otherwise have arisen if they had sold the shares. CGT savings depend on the rate applicable to the donor: currently 10% (basic rate) or 20% (higher rate) on most assets, or 18% and 24% on residential property. Verify current rates at HMRC before citing to donors.

• Benefit from no AGI-percentage cap of the kind that applies in the US. There is no automatic limit on the amount of relief as a proportion of income (though the relief is set against taxable income for the year, and any excess relief does not automatically carry forward).

Qualifying investments (as defined by HMRC under ITA 2007 Chapter 3 Part 8): listed shares and securities on a recognised stock exchange, AIM shares, units in authorised unit trusts, OEIC shares, and offshore-fund holdings. Unlisted private-company shares do not qualify for HMRC Share Giving relief.

Legacies of shares by will: shares passing to a charity by will are exempt from Inheritance Tax under IHTA 1984 s.23. Estates where at least 10% of the net estate passes to charity qualify for a reduced 36% IHT rate. Donors planning a legacy of shares should speak to their solicitor.

Sources: HMRC, Donating to charity; Charity Tax Group; NCVO.

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Other vehicles your donors may mention

Some donors prefer to route a share gift through an intermediary rather than transferring directly to your charity. The most common UK vehicles, and what each means for you:

• CAF Charity Account / CAF Charitable Trust (the UK equivalent of a donor-advised fund). The donor contributes shares to CAF (the Charities Aid Foundation), claims Income Tax relief in the year of contribution, and then recommends grants to your charity over time. From your side, the grant arrives as cash from CAF, not directly from the donor. Acknowledge CAF as the legal donor and thank the supporter separately. More information is available at cafonline.org.

• ShareGift (sharegift.org, charity number 1052686). ShareGift accepts small or uneconomic share holdings that a charity's own broker cannot process cost-effectively, sells them, and distributes the proceeds to nominated charities. If a donor holds a small parcel of shares in a company that is difficult to sell, ShareGift is a practical route to convert them into a donation to you.

• Charitable trusts and family foundations. A donor who has established a charitable trust or family foundation may contribute shares to the foundation and have the foundation grant to your charity. From your side, you receive a cash grant from the foundation. The foundation handles the shares and its own filings.

• Payroll Giving. This is a cash-from-salary route rather than a share route, but is worth mentioning as an adjacent tax-efficient giving option for employed donors. Under the HMRC Payroll Giving scheme, donations are deducted from pre-tax salary, so a 40% taxpayer effectively gives £100 to charity at a net cost of £60. It is not a share-giving vehicle but is complementary for donors who give both ways.

You do not need to administer any of these vehicles yourself. You simply need to recognise them when a donor says 'my CAF account will send the grant' or 'this is coming from my family foundation', and route the acknowledgement appropriately.

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Frequently asked questions

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