Single Donations
There are several different ways you can make one off donations to the Church. You can give online using the donate button (via Just Giving), arrange a bank transfer, or write a cheque. Note - there is a small transaction charge (1.9% + £0.20 for GBP donations) for Just Giving donations, but donations are quick and easy to make.
If you’d like to make a non-monetary gift, there may be income tax and capital gains tax relief for certain donations of land, buildings, stocks or shares.
Donation Button (JustGiving)
Donation Button (JustGiving)
The donate button on this website takes you to the St Columba’s page on Just Giving: Just Giving St Columba's. This offers both single or monthly donation options but, given transaction costs, it is more cost effective to make recurring donations via Standing Order. You may choose to make your online donation anonymously and/or hide your donation amount from public view.
Just Giving charges a small payment processing fee (1.9% + £0.20 for GBP donations or 2.9% + £0.20 for foreign currency transactions) and a 5% fee for reclaiming Gift Aid on donations. For example, for a £30 donation with Gift Aid, a £1,15 payment is made to JustGiving and a £36.36 donation is made to St Columba’s Church of Scotland.
The Church pays an £18 per month membership fee to JustGiving, which we can cancel at any time. There was no joining fee. There are no platform fees, but JustGiving do make a cheeky request for voluntary contributions towards their running costs when you donate online: “Adding a small contribution on top of your donation means we can continue to help more people.” If you could like to enter 0% for this, just select “other” and enter “£0” as a contribution amount.
If appropriate, you can add Gift Aid to your donation by entering you name and address details and confirming the following statements:
- I confirm that I am UK taxpayer and I understand that if I pay less income tax and/or capital gains tax in the current tax year than the amount of Gift Aid claimed on all my donations it is my responsibility to pay the difference.
- This is my own money. I am not paying in donations made by a third party, e.g. money collected at an event, the pub, a company donation or a donation from a friend or family member
- This donation is not made as part of a sweepstake, raffle or lottery and I am not receiving anything in return for it, e.g. book, auction prize, ticket to an event
Bank Transfer
Bank Transfer
You can make a one off bank transfer at any time. Most people can now arrange these quickly and easily using online banking. If you need bank account details, please contact This email address is being protected from spambots. You need JavaScript enabled to view it..
If eligible, please ensure you have filled out a Gift Aid declaration form and sent this back to St Columba’s, marked for the attention of the Finance Team. In order to match your bank transfer with your Gift Aid declaration form, please either e-mail the finance team (This email address is being protected from spambots. You need JavaScript enabled to view it.) with your donation date or use an appropriate reference on the bank transfer (such as your surname or your four digit St Columba’s gift aid reference).
Cheque
Cheque
If you would like to donate via cheque, please write the cheque in the name of “St Columba’s Church of Scotland” and either hand it into the Church Office in person (in a sealed envelope and marked for the attention of the Finance Team) or by post.
Donations of land, buildings, stocks or shares
Donations of land, buildings, stocks or shares
Transfers of land, buildings, shares quoted on a recognised stock exchange, or units in approved unit trusts may attract Income Tax and Capital Gains Tax relief.
Gifts of Stocks & Shares
UK income tax payers can claim tax relief if they give, or sell at undervalue, a qualifying investment to a charity, where qualifying investments include:
- Shares or securities which are listed on a recognised stock exchange.
- Shares or securities dealt on a designated UK market, for example AIM.
- Units in an authorised unit trust.
- Shares in an open ended investment company.
The amount of relief available to the donor is the market value of the disposal, plus any transfer costs, less any payment or benefit received from the charity. For disposals at undervalue, transfer costs are restricted. The market value is determined at the date of transfer.
For income tax payers the relief is given as a deduction from gross taxable income for the tax year of the gift. Outright gifts are also treated as ‘no gain, no loss’ disposals for capital gains tax purposes. The charity can ask the donor to dispose of the shares on its behalf, though it must be clear that the donor is doing so as agent of the charity.
Gifts of Land & Buildings
Tax relief is also available for the gift, or sale at undervalue, of a qualifying interest in UK land and buildings to charity, where qualifying interest means a freehold or leasehold interest. Licences to occupy are excluded.
The donor must dispose of the whole of their interest in the property to qualify for the tax relief. If the donor owns the freehold and grants the charity a lease, this is treated as the whole of the donor’s interest in the lease and qualifies for tax relief.
The donor can deduct, from taxable income, the market value of the property including valuation and disposal costs, less any payment or benefit received. An outright gift is also treated as a ‘no gain, no loss’ disposal for capital gains tax purposes and the charity is exempt from stamp duty land tax. The market value is at the date of disposal and it is advisable to obtain a professional valuation.
The donor must first contact the charity to confirm it can accept the gift and obtain a certificate from the charity confirming the disposal.
Look at the options and consider seeking professional advice
It is worth considering all options – including selling an investment, land or building yourself commercially and gift aiding the proceeds.
You are strongly advised to seek professional advice before making significant transactions.
External Links:
You may find the following external links helpful: