3.44.1 We recognise that there are many new and innovative ways of giving to charity through digital platforms including social media and fundraising websites. 3.44.2 The general rule at 3.4.1 still applies, however, that donors must only claim Gift Aid when donating their own money when using social giving opportunities. The donor must also still give the charity a valid Gift Aid declaration, to declare that they have paid, or will pay, UK income tax or capital gains tax in support of a donation. 3.44.3 So, you cannot Gift Aid money collected from family, friends or work colleagues, or money raised from fundraising activities such as jumble sales, raffles, tombola’s or ticket sales. 3.44.4 If you have a social giving account with a charity fundraiser or register a credit or debit card with a fundraising website then you can only Gift Aid your own donations made through your social giving account. You can use your account to transfer money given to you by others to pass on to charity, but you can only claim Gift Aid on your own donations that are charged to your account, and for which you do not receive a compensating payment from others. 3.44.5 If you donate to charity with a text message then you can use Gift Aid if you are donating your own money and you are the person who is legally responsible for paying the mobile phone bill. 3.44.6 Some social giving accounts allow a donor to leave a supportive message for a fundraiser participating in a sponsored event, or a dedication message in remembrance of a loved one. It is okay to extend such messages beyond the donor as long as the donation is still of the donors own money. 3.44.7 Our guidance at chapter 3.38 about adventure fundraising events, sponsorship and Gift Aid should also be followed when supporting participants through social giving accounts or text donations. 3.44.8 Julia donates £50 of her own money to charity using her social giving account and completes a Gift Aid declaration. Julia includes a supporting note with her donation which says ‘with best wishes — Julia Smith and family’. This donation would qualify for Gift Aid because the donation is solely from Julia, despite the inclusion of other names on the supporting message. 3.44.9 Rahul is running a marathon. Rahul’s colleague Peter passes a collection around his office and raises £400.Peter uses his social giving account to donate this money to Rahul’s chosen charity and includes a supporting note which says ‘good luck, Rahul — from all your colleagues’. This donation would not qualify for Gift Aid because the donation has not come solely from Peter. 3.44.10 Barry is also running a marathon. His mum, Cindy, gives him £100 which Barry donates to his chosen charity using his own social giving account and includes the message ‘from Mum and Dad’. This would not qualify for Gift Aid because Barry has not donated his own money. 3.44.11 Barry runs a marathon again the following year. Cindy now has her own social giving account and uses it to donate £100 to Barry’s chosen charity and includes the message ‘from Mum and Dad’. This donation would qualify for Gift Aid because the donation is solely from Cindy, despite the inclusion of other names on the supporting message. 3.44.12 Kate organises a ‘fun day and exhibition match’ at her local rugby club in memory of her late father. Entry is by ticket only, and other funds are raised through a raffle, tombola, fairground rides and a bouncy castle. £1,000 is collected from all sources and Kate pays this to her chosen charity using her social giving account and includes the message ‘in loving memory of my father, Frank’. This payment would not qualify for Gift Aid because it has been received in return for services, rights or goods provided to many people. No donations have been received, and the payment is not a donation from Kate. 3.44.13 Daniel works as a barman and pledges to give his Friday tips from his shift to a fundraising telethon broadcast that night. Daniel receives £30 in tips and uses his social giving account to donate this money to the telethon appeal. This donation would qualify for Gift Aid because the donation is solely from Daniel. The tips were received from many people, but are part of Daniel’s income for tax purposes and he has decided to donate them to charity. 3.44.14 Jenny organises a collection at The Red Lion to raise funds for a new lifeboat. She collects £240 from others and decides to top this up to £250 with £10 of her own money. Jenny uses her social giving account to pay the £240 to a lifeboat charity and leaves a message ‘from the regulars at The Red Lion’. Jenny cannot claim Gift Aid on this payment because it is not a donation of her money. £240 has been charged to her debit card but she has been compensated by the £240 collected from the regulars who can now check online that their donation has been passed on to a lifeboat charity. In a separate transaction, Jenny donates £10 to the same lifeboat charity through her social giving account to top up to £250 and leaves a further message ‘from Jenny at The Red Lion’. This £10 donation would qualify for Gift Aid because the donation is solely from Jenny.