Frequently Asked Questions - FAQ
November 2005 update 1 Lodge Relief Chest FAQ
November 2005 update 2 Essex 2011 Relief Chest FAQ
TAX RELIEF.
- Is Tax relief added to donations and counted towards individual
Honorifics?
YES - Individual Honorific qualifications at all levels consist of the
aggregate of the donor's net payments plus the uplifted recovered tax relief
of 28.2% (for UK Basic Income/Capital Gains Taxpayers).
- As a Higher Rate taxpayer, can additional Tax Relief be claimed
YES -The difference between the Basic and Higher Rate tax may be claimed
through the individual's annual personal tax assessment. Donations may
therefore either be increased by this difference or the intended net donation
may be reduced if so desired, at no further increased personal cost. This
allows even greater benefits to be attributed to Individuals, Lodges and the
Festival. It must be emphasised that donors should seek their own Financial
and Tax Advice prior to pursuing this course.
- As a Non-taxpayer, can donations be made without claiming any Tax
Relief
YES -The recovered tax relief of 28.2% is only applicable to UK Basic rate
taxpayers. For non-taxpayers, donations are paid Gross as authorised in the
Gift-Aid declaration and Grand Charity will not pursue the matter any further.
- Will further donations receive Gift-Aid Tax Relief
YES -Once a Gift-Aid Declaration (GAD) is established with Grand Charity , all
additional donations will receive tax relief.
- What are the most popular options used for donations
5.1) Gift-Aid: Regular Payment Promise (RPP) or Single Payment -Individuals
Using the Gift-Aid donation form, a regular monthly or annual payment is paid
into the Festival Relief Chest over the Festival period or until expired. For
a single payment, a donation cheque (Payable to Grand Charity), is required
representing the net amount for a UK taxpayer. The donation form and
appropriate cheque when completed should be firstly forwarded to the Lodge
Charity Steward for his records. He should then forward the package to the:
The Secretary of Grand Charity
The Relief Chest Scheme Office
Freemasons Hall
60 Great Queens Street
London
WC2B SAZ.
5.2) Gift-Aid: Alms Donations -Gift-Aid Envelope System
Alms donations attract Gift-Aid Tax Relief. During the course of Lodge
activities, Alms are collected and recorded using the standardised envelope
and administrative system and procedures provided by Grand Charity in order to
recover Tax relief of 28%. These will include personal cheques and/or cash,
which the Treasurer or Charity Steward will reconcile and a Lodge cheque
raised. The completed cheque, forms, and envelopes will be then forwarded to
Grand Charity for deposit into the Festival Relief Chest.
5.3) Non Gift-Aid Donations -Lodge Raffle collections and related events
Under the Inland Revenue and Government guidelines, Raffle collections, Jumble
sales or related activities do not permit tax relief to be recovered and to do
so is fraudulent. It is regarded as exchanging money for either or perceived
gain and is therefore not money given freely in the cause of charity.
HONORIFICS
- Will it take long to receive the Honorific Festival Jewel
NO -It will take about 28 days to receive the Jewel from submission date to
confirmation of your Gift-Aid donation by Grand Charity .
- Do all donations count towards Lodge/Chapter Honorifics
YES -Lodge/Chapter Honorific qualifications consist of the aggregate of its
Individuals qualifications plus Alms and ad-hoc donations and apportioned
interest.
- Does a donation table exist showing the Honorific qualification levels
YES -A Ready Reckoner has been produced by the Festival Committee and is
available from every Group Representative.
- Do all personal donations count towards individual Honorifics
Possibly. Personal donations that go into the Festival Relief Chest
either via a RPP / one off donation or via the envelope scheme, where the
total collected goes into the Festival Relief Chest, will be credited to an
individuals Honorifics. Personal donations to Lodge Relief Chests will
only count if the Charity Steward provides a list of individual donors when
the gross donation is paid into the Essex 2011 relief chest.
- Will the Honorific levels be changed during the Festival
NO -All Honorific levels will be fixed from the outset and there will be no
additional enhancements introduced during the period of the Festival.
GRAND CHARITY
- Is there a recognised need for the GRAND CHARITY
YES -
- Are funds regularly transferred to the Grand Charity from the Festival
Relief Chest
YES -The Festival Committee receives regular statements of balances from Grand
Charity. Once the Festival Committee approves a recommendation for funds to be
transferred to The Grand Charity, the "BLUE" transfer form is duly completed
and authorised by the Committee.
FESTIVAL
- Can donations be split between more than one Masonic Lodge / Chapter
YES -Gift-Aid donations may be split in accordance with personal choice. For
Regular Payment Promise (RPP) monthly and annual donations, individual
Gift-Aid donation forms must be completed for each Masonic Lodge. For
RPPs, separate Direct Debit Mandates are also required. For a Single Payment,
whilst separate forms are also required, a single aggregate cheque is
acceptable.
- Does a Lodge/Chapter need to open a Festival Relief Chest
NO -The Essex 2011 Committee has established an
Essex 2011 Festival Relief Chest No. E1004B within Grand Charity .It will hold and transfer all donations
in favour of The Grand Charity during the Festival period. The Festival
Committee are strongly advising all Lodges / Chapters to open Grand Lodge
Relief Chests in order to receive Gift Aid tax relief on all donations that
they give to any charity or charitable cause. Gift Aid is automatically
claimed on all money put into the relief chest by members who have signed a
GAD to Grand Charity. The gross amount is then available to the Lodge /
Chapter to give to charity. Interest is also added to the Relief Chest
at best rates available to The Grand Charity.
- Is there a target for the Festival
YES -A target has been initially set for the
Festival at £3m.
- Are all the donations allocated to the Festival
YES -All donations will be totally attributed to the Festival. It is intended
that the sales of Festival Merchandise will cover the
administration costs.
- Should a Lodge/Chapter Relief Chest transfer funds to the Festival
YES -The Grand Charity is a living charity so it is advantageous to transfer
Lodge Relief Chest funds to the Festival Relief Chest to assist The Grand
Charity with its cash flow and support its dependants. There is an established
procedure using of the "GREEN" Transfer Form, which can be found in the
Festival Information Document (FID). Every Lodge Charity Steward will have
their unique serially numbered forms supplied by Grand Charity. For further
information, contact the Group representative.
- Can Gift-Aid be obtained on a Lodge/Chapter relief Chest transfer
NO -The funds within the Lodge/Chapter Relief Chest have already received tax
relief.
- Can Lodge Bank Account funds be transferred to the Festival
YES -Funds may be transferred from a Lodge bank account with or without
Gift-Aid tax relief. The procedure for this can be found in the Notes for the
Guidance of Lodge Charity Stewards document. For further information, contact your Group
Representative.
- As a covenant holder, should I make Gift-Aid contributions to the
Festival
YES -Lodge Relief Chest donations can be distributed, in whatever elected
amount, to individually chosen charities or causes. The Essex 2011 Festival
being a specific appeal, existing donations maybe redirected or alternatively,
additional ones made in support of The Grand Charity. In either case, a new
Gift-Aid donation form must be completed.
- Can a Lodge/Chapter donate to a local non-Masonic Charity
YES -Lodges/Chapters can still support local non-Masonic charities but the
Festival Committee is recommending that every effort be put into supporting
the Essex 2011 Festival wherever possible.
- Should we have to contribute and be told what to do with our money
YES -The Provincial Grand Master (PGM) has specifically requested that "the
Freemasons of Essex focus all their charitable activities on The Grand Charity
during the Festival period". As the PGM has himself "chosen" to support The
Grand Charity through the Festival and members of his Province should support
their Grand Master, that therefore, is what Lodges/Chapters should concentrate
upon doing in deciding where their money should be sent. The Four main Masonic
Charities are in constant need of support through the membership and
Stewardship of the Festivals, vested on Provinces in rotation. This was the
giving we are pledged to undertake to support our Masonic brethren and their
connections.
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