The government has outlined its priority to encourage the use of Gift Aid by eligible donors, however there is little understood about what motivates donor behaviour in Gift Aid decisions.

This study, produced by TNS in Nov 2014 as HMRC Research Report 344, outlines motivating factors that might drive donor behaviour for certain groups:

• Why don't eligible donors claim gift aid?
• How can the number of ineligible claims be reduced?
• What information is needed in a valid Gift Aid Declaration?
• How can charities work effectively with Gift Aid without discouraging the donor?

The report outlines that donors are frequently unaware of the link with paying income/capital gains tax and eligibility to claim gift aid, nor are they aware of the responsibilities and consequences of claiming Gift Aid. The report identifies several donor types and suggest effective methods to communicate the costs/benefits to both donor and charity.

Download the report in full here