A variety of fund raising sources qualify for Gift Aid, although in all cases the funds must have been received from individual UK taxpayers making suitable declarations allowing the reclaim.
Common sources are as follows:
- monetary donations, any size
- ‘donation only’ events
- charity auctions
- volunteer expenses
- sale of goods on behalf of an individual
With anything other than a straightforward donation of money, it is important to read the rules on these measures to ensure compliance, particularly the section on HMRC’s website about providing benefits in return for donations: https://www.gov.uk/guidance/gift-aid-what-donations-charities-and-cascs-can-claim-on.