Not for Profit eNews - January 2024
Welcome to the January 2024 edition of Not for Profit eNews
In this edition of eNews, we focus on Gift Aid: the impact that the ‘Digital markets, competition and consumers bill’ could have if enacted on charities which claim Gift Aid on membership subscriptions, and the practical implications of Gift Aid responsibilities now resting with PayPal for donations made through Facebook and Instagram.
We also highlight the Charity Finance Group’s new Charity Investment Governance Principles project ahead of its open consultation in the Spring, and we set out some of the VAT considerations associated with the lease-based model of supported housing, which featured in last month’s edition of eNews.
Articles from the January 2024 edition
![NFP eNews January 2024 1](https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-1.jpg?w=400&h=225&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5202&fp-y=0.5604&dm=1706181934&s=884817904f4990780e324ef638412648 400w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-1.jpg?w=600&h=338&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5202&fp-y=0.5604&dm=1706181934&s=d1de8ebc5837d4d7417129146f99606e 600w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-1.jpg?w=800&h=450&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5202&fp-y=0.5604&dm=1706181934&s=93d14e5b3bc3d49b0ba9f7f85c9f8f50 800w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-1.jpg?w=1000&h=563&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5202&fp-y=0.5604&dm=1706181934&s=9189238527f96c3383234444b187395a 1000w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-1.jpg?w=1200&h=675&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5202&fp-y=0.5604&dm=1706181934&s=801f8cf2e180a55a2b98fba09b22414f 1200w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-1.jpg?w=1400&h=788&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5202&fp-y=0.5604&dm=1706181934&s=f4d4ef25a515ed509041bc3719119d8a 1400w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-1.jpg?w=1440&h=810&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5202&fp-y=0.5604&dm=1706181934&s=ef081957cb1fabd51710634b3d80cde2 1440w)
Charity investment Governance Principles
The Charity Finance Group launched its new Charity Investment Governance Principles project at the end of 2023.
![NFP eNews January 2024 0](https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-0.jpg?w=400&h=225&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5032&fp-y=0.564&dm=1706192386&s=abb4fbec9e00eb65bdcdd8663becb865 400w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-0.jpg?w=600&h=338&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5032&fp-y=0.564&dm=1706192386&s=78bfccc6c300c91fcf3058e13bc54fc4 600w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-0.jpg?w=800&h=450&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5032&fp-y=0.564&dm=1706192386&s=b110533bfd9cabc243219799cfeb46e1 800w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-0.jpg?w=1000&h=563&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5032&fp-y=0.564&dm=1706192386&s=9bfd7d1cb11800ed5c4d15394907c716 1000w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-0.jpg?w=1200&h=675&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5032&fp-y=0.564&dm=1706192386&s=120831160480ba9434652de03562a656 1200w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-0.jpg?w=1400&h=788&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5032&fp-y=0.564&dm=1706192386&s=b0e9a79f76dc3e7cb83aeb25ca8572b0 1400w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-0.jpg?w=1440&h=810&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5032&fp-y=0.564&dm=1706192386&s=470ffa298f026de69193e827f7bd24a7 1440w)
Gift Aid: Charities’ ability to claim on membership subscriptions at risk
A focus on Gift Aid and the impact that the ‘Digital markets, competition and consumers bill’ could have.
![NFP eNews January 2024 2](https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-2.jpg?w=400&h=225&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.503&fp-y=0.5027&dm=1706183251&s=e3d7b6a47936a362b535e6e836f5e7e6 400w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-2.jpg?w=600&h=338&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.503&fp-y=0.5027&dm=1706183251&s=6e5a89a7d380d08ba5098442297131ac 600w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-2.jpg?w=800&h=450&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.503&fp-y=0.5027&dm=1706183251&s=10d8ae6c521d964970e71a7fb4669888 800w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-2.jpg?w=1000&h=563&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.503&fp-y=0.5027&dm=1706183251&s=33bd7546121180220e005e0babe917ef 1000w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-2.jpg?w=1200&h=675&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.503&fp-y=0.5027&dm=1706183251&s=11298d6d2666cd38df1614dea43c2dd9 1200w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-2.jpg?w=1400&h=788&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.503&fp-y=0.5027&dm=1706183251&s=9d94d1bcbc058864eaa32401b13d4d3e 1400w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-2.jpg?w=1440&h=810&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.503&fp-y=0.5027&dm=1706183251&s=4899c8ccb96a0627ab3c6e22d1652daf 1440w)
Lease-based model of supported housing: VAT considerations
MHA VAT specialist, Robin Prince, comments on the relevant VAT considerations for charities operating a lease-based model of supported housing.
![NFP eNews January 2024 3](https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-3.jpg?w=400&h=225&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.4861&fp-y=0.6252&dm=1706182767&s=277b2c5300389d507cbf8ccc2c96a238 400w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-3.jpg?w=600&h=338&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.4861&fp-y=0.6252&dm=1706182767&s=28f8ac0505e43cd09a8b7cf4f2f15c4a 600w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-3.jpg?w=800&h=450&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.4861&fp-y=0.6252&dm=1706182767&s=0da7fbebb3aaf86eb4b9782e161b935c 800w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-3.jpg?w=1000&h=563&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.4861&fp-y=0.6252&dm=1706182767&s=72e4b9d640a8fb5145af4f70d9e79b4d 1000w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-3.jpg?w=1200&h=675&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.4861&fp-y=0.6252&dm=1706182767&s=c77899af32ce4b071538f613c68568ca 1200w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-3.jpg?w=1400&h=788&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.4861&fp-y=0.6252&dm=1706182767&s=42472c37f08daadeb57c7c792ebcccc6 1400w, https://optimise2.assets-servd.host/mac-hud/production/NFP-eNews-January-2024-3.jpg?w=1440&h=810&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.4861&fp-y=0.6252&dm=1706182767&s=006c5989dae833325595f7db324559d2 1440w)
UK Community Foundation annual report shows the power of local communities during tough times
Before Christmas the UK Community Foundations (UKCF) published its annual report called “Philanthropy 2023”.