Tax-efficient giving

Gift Aid is a UK government scheme that enables the University to claim tax relief on donations from UK taxpayers. We would encourage all eligible donors to take up this scheme to maximise their donation. For every £1 a UK taxpayer donates, 25p in reclaimed tax is added. This means that a £100 gift with Gift Aid is worth £125 to the University.

Please note that we will share relevant and necessary data with HM Revenue and Customs to enable us to reclaim the Gift Aid on your donation.

Donations from companies are not eligible for Gift Aid. However, the company can treat the gift as an allowable expense, making a saving on corporation tax.

UK taxpayers who are paid under PAYE (Pay As You Earn) can maximise regular donations to the University through payroll giving. Gifts made through this scheme are taken directly from the gross pay, giving the benefactor immediate tax relief at the highest rate of tax for which they qualify.

If you are a UK taxpayer and are interested in this method of giving, please request an application form from your employer, detailing your wishes to donate to the University of Oxford Development Trust Fund. The employer will then deduct a gift directly from your salary before tax is applied.

To give on PAYE please visit the Payroll Giving in Action website (see bottom of page).

Share giving is the most generous tax relief available to benefactors, combining relief on income and capital gains tax. In the UK, share gifts qualify for tax relief equal to the market value of the shares on the day the gift is made, including associated costs such as broker fees. The tax relief can be claimed for the year in which the gift is made.

For example, a gift to the University of Oxford of £1,000 worth of shares, made by an individual who is a higher rate taxpayer, would reduce their income tax by up to £500 for the year. Additionally, the benefactor would not have to pay any Capital Gains Tax (CGT) on any increase in the value of the shares since they were bought. If the shares have gone down in value, however, it is not possible to use this loss to offset any other CGT liabilities.

Donors wishing to give shares to the University can complete and mail us the UK share giving form. Donors wishing to give shares to a college should contact the college directly.

Gifts to charity are exempt from Inheritance Tax (IHT) in the UK, and the government provides a further incentive when you leave 10 per cent or more of your net estate to charity.

If you are a European resident, you may be able to maximise your gift through Transnational Giving Europe (TGE).

This is a collaborative giving scheme offered by a partnership of European foundations. It enables donors (both corporations and individuals) resident in one of the participating countries to offer financial support to non-profit organisations in other member countries. Beneficiaries benefit directly from the tax advantages provided for in the legislation of their country of residence.

Country-specific contact details for the scheme are available on the TGE website. The scheme is currently operational for donations from the following European countries:

• Belgium • Bulgaria • France • Germany • Hungary • Ireland • Italy • Netherlands • Poland • Romania • Slovakia • Switzerland • United Kingdom

Additional information about European cross-border giving can be obtained from Giving In Europe.

Residents of Switzerland can make tax-efficient donations via Swiss Friends of Oxford University (SFOU).

Set up as an association (Verein) under Swiss law, SFOU has a tax ruling from the canton of Zug recognising its tax-exempt status.

Donations can be made via the SFOU website. For more information, please email [email protected]

Residents of Germany can also make tax-efficient donations via the German Friends of Oxford University without incurring any fees.

The German Friends of Oxford University is a registered charity run by Dr Jan Willisch. It is authorised to issue donation receipts to German donors, entitling them to offset charitable gifts from their taxable income in Germany. Legacies are treated in the same way as lifetime donations for the purposes of inheritance and gift tax in Germany, so you can also talk to Dr Willisch about leaving a gift in your will.

Contact: 

Dr Jan Willisch
Bayernallee 48. D-14052 Berlin
[email protected]
+49 172 311 55 86
+49 302 579 75000

If you are a resident of the USA, you can give to Oxford and its colleges via Americans for Oxford, Inc. This is the University's primary charitable organisation in North America, and has been determined by the United States Internal Revenue Service to be a tax-exempt public charity with 501(c)(3) status.

Oxford Planned Giving is a scheme available to US residents. Planned gifts benefit the University of Oxford while helping you to save taxes, increase your income and pass more on to your heirs. US donors wishing to give shares should contact Americans for Oxford.

For more information on tax efficient giving for the US visit: www.oxfordna.org/giving/how-to-give

The University of Oxford is recognised by the Canadian Revenue Agency as a prescribed institution under Section 3503 of the Canadian Income Tax Regulations. On receipt of your donation, we will ensure that you are sent a receipt for Canadian tax purposes.

The University of Oxford encourages its Australian alumni to support the Oxford Australia Scholarship Fund, which was established in 1993 by donations from Australian Oxford graduates. Since 1998, the fund has supported over 50 Australian scholars reading at the University of Oxford.

You can make a donation through the Oxford Australia Scholarship Fund website. After you have made your donation, you will be issued with a receipt for Australian tax purposes.

The University of Oxford China Office Limited is a registered charity under Section 88 of the Inland Revenue Ordinance. The China Office is able to issue gift receipts for Hong Kong tax purposes. Please read more on tax-efficient giving for Hong Kong donors here.