The donor

  • is resident in Jersey for tax purposes on the date the payment is made
  • has paid or will pay, income tax at least equivalent to the tax in respect of the gift (the details of the donation should be included on the tax return)

The payment

  • Is made in money and is not subject to a condition that any part of it can be repaid
  • Is not due under a deed of covenant
  • Is not part of an arrangement to benefit the donor, donor's family or an individual or company connected to the donor
  • Is not linked to the acquisition of property by the charity except by way of a gift
  • When added to other lump sum donations by the donor or persons connected with the donor, does not total more than £500,000 in any one year

All these conditions must be satisfied in order for the payment to qualify for tax relief.