# CHARITABLE DONATION AND GIFT AID DECLARATION
Date: 10 May 2029
Parties: James Edward Smith and Oxford Children's Trust
## 1. Parties and purpose
James Edward Smith of 15 High Street, Oxford OX1 4EH agrees to donate £40 each month to Oxford Children's Trust (Registered Charity No. 1187654), 10 Charity Lane, Oxford OX2 6AB, beginning 1 June 2029. The charity will use unrestricted gifts for its youth literacy programme unless James makes a separate written restriction accepted by the trustees.
## 2. Scope, price and subject
James will set up a standing order, not a direct debit, to the Trust's account: £40 on the first day of each month, reference SMITH-LIT. He may increase, pause or cancel the standing order through his bank, but should notify the Trust so its records remain accurate. No goods, services, raffle entry or other substantial benefit is provided in return.
## 3. Operating duties
James declares that he is a UK taxpayer and that he pays UK income tax and/or capital gains tax in each relevant tax year at least equal to the Gift Aid the Trust will reclaim on his gifts. He understands that Gift Aid is not available if the condition is not met and must tell the Trust promptly if his tax position changes.
## 4. Compliance, records and controls
This declaration covers James's donations from 1 June 2029 onward and does not retrospectively cover earlier gifts. The Trust may claim Gift Aid at the prevailing HMRC basic rate, currently 25 pence for each £1 eligible donation, and James remains responsible for any additional tax charge arising from his own circumstances. The declaration is not tax advice.
## 5. Term, ending and remedies
The Trust will keep James's name, address, donation history and Gift Aid record securely, use them for administration and lawful fundraising preferences, and retain evidence for the HMRC period. James may withdraw Gift Aid consent in writing, request correction of his address, or opt out of fundraising; withdrawal does not undo a claim already properly made.
## 6. Liability and reservations
The Trust will issue an annual statement showing donations and Gift Aid claimed, account for restricted gifts separately where accepted, and acknowledge that trustees must apply funds for charitable purposes. If a payment is returned or a benefit later makes a gift ineligible, the Trust will correct its claim and tell James where reasonably practicable.
## 7. Governing law and signatures
England and Wales law governs this declaration. It is not a contract requiring James to make future gifts and may be varied or ended by written notice, while any bank mandate must be changed with the bank. James and trustee Eleanor Brooks sign on 10 May 2029, and this completed document is not a substitute for HMRC's current Gift Aid guidance.