Province of Jersey

Giving to charity - TAX FREE

Provincial Charity Steward
W.Bro. C.H.Le Cornu
Telephone 861312

email:Colin Le Cornu

If you live in Jersey and pay income tax you can give money using the lump sum donation scheme.
The charity will then get an additional 25p for every 1 you donate.

All you have to do is donate 50 or more and complete a lump sum donation form or use the charity's online giving form.
This is how it works:

You decide to give 100 to charity.
You complete the details of your donation either online or using a paper form and send this to the charity with your donation.
The charity sends the record of your donation to the Taxes Office.
The charity gets an additional 25.
When you complete your tax return, enter the details of the donation in the charitable giving section.

Lump sum donation rules

The full rules that apply to lump sum donations are as follows:

the minimum single amount is 50
the charity must have been exempted from income tax and established in Jersey
you should be liable to pay income tax
you must be resident in Jersey for tax purposes on the date you make the donation
it is made in money
it is not subject to a condition that any part of it can be repaid
it is not due under a deed of covenant
it is not part of an arrangement to benefit you, your family or any individual or company connected to you
it is not linked to the acquisition of property by the charity except by way of a gift
when added to other lump sum donations by you or persons connected to you, the total does not exceed 500,000 in any one year