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The Benevolent Fund needs to maintain or increase the levels of income from all sources in order to meet the demands of new and current beneficiaries. All donations, no matter how small, are gratefully received. Ways of donating to the Benevolent Fund include the following.

• Donations by Gift Aid
  From 6 April 2000 all donations from UK taxpayers - large or small, regular or one-off, whatever the method of payment - will qualify for tax relief as long as the donor has completed a Gift Aid declaration.
  
  If you wish to donate to the Benevolent Fund via Gift Aid you should complete part A of this form. If you wish to make an annual donation via a standing order please complete part B of the form. All forms should be returned to Laura MacKay, The Chartered Certified Accountants' Benevolent Fund,2 Central Quay, 89 Hydepark Street, Glasgow, G3 8BW.
  
  
• Donations included in annual subscription
  Each year many members make donations along with their annual subscription. If you are a UK taxpayer and have not completed a Gift Aid form please complete part A of the attached form and return to Laura MacKay at the above address. If you are a non-UK taxpayer and wish to make a donation please complete part C of the attached form.
  
  
• Help the Benevolent Fund by using ACCA's Credit Cards
  ACCA runs an affinity credit card with HBOS and MasterCard. Members, affiliates and students can obtain the MasterCard by contacting Pat Delbridge on +44 (0)20 7059 5954 or e-mailing service.enquiries@accaglobal.com.
  
  The Benevolent Fund receives a royalty for every new card issued, royalties based on the actual spend on the card and a loyalty royalty when the card is renewed.
  
  New scheme for giving to charity through the tax return
  From April 2004 Self Assessment taxpayers will be able to donate their tax repayments to charity using the tax return. This new way of giving has the potential to generate a considerable amount for the charities who participate. The Chartered Certified Accountants' Benevolent Fund has registered with the Inland Revenue and its unique code is KAK49WG.
  
  
• Bequests and Legacies
  Making a bequest to the Benevolent Fund is a convenient way of supporting the charity after your death. Gifts and bequests to charities are generally exempt from inheritance tax.
  
  
• Gifts of listed shares
  Tax relief is now available for companies and individuals on the gift of quoted qualifying shares and securities to a charity. Relief is given to the donor by way of a deduction for the full value of the gift in computing income or profits for income tax or corporation tax purposes, in addition to any existing capital gains tax relief.
  
  Any amount of shares, no matter how small, can be easily transferred to the Benevolent Fund by completing a stock transfer form.
  
  
• Other methods of donating
  Other methods include making a donation through a Payroll Giving scheme run by your employer, or Give As You Earn (GAYE) administered by Charities Aid Foundation or through vouchers issued by the same organisation. Further details can be found by writing to Charities Aid Foundation at Kings Hill, West Malling, Kent, ME19 4TA (Telephone: +44 (0)1732 520000) or via the internet www.charitycard.org/new/appform_gen.cfm.

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