Tax-efficient giving can apply to both Annual Fund and major gift donations. There are also inheritance tax benefits to leaving a legacy gift to LSE in your will, which you can read about on our legacy pages.
Applying Gift Aid to your gift allows LSE to claim an additional 25p for every £1 that you donate.
By signing a Gift Aid agreement the Donor(s) confirm(s) that they wish to treat this donation and any further donations they make to LSE as Gift Aid donations, and that they pay an amount of Income Tax and/or Capital Gains Tax that is at least equal to the amount that all charities they donate to will reclaim for that tax year. Council tax and VAT do not qualify and the Donor(s) understand(s) LSE will reclaim 25p on every £1 that they have given. The Donor(s) will notify LSE if their circumstances change and they no longer pay sufficient tax on their income and/or capital gains. The Donor(s) understand(s) that they can cancel this Gift Aid declaration at any time by notifying LSE.
More information about Gift Aid can be found on the HMRC Gift Aid page.
You can calculate the value of Gift Aid on your gift through the online Gift Aid calculator.
A gift of shares can often be the most tax-efficient means of giving. Share gifts of any value to LSE are entirely exempt from Capital Gains Tax, while you will also receive Income Tax relief on the market value of the shares and any associated costs such as brokers’ fees.
Gift of shares worth: £10,000
Income tax relief for higher rate tax payer (40%): £2,500
Cost to share-donor: £7,500
Value to LSE: £10,000
For more detailed information on share giving, please visit the HMRC website. If you interested in making a gift of shares, please contact the Office of Development and Alumni Relations through the details found on the left of this page.
Giving from the United States
Donations made to the LSE Centennial Fund are tax deductible. These can be made online, or by sending a cheque payable to the LSE Centennial Fund to:
LSE Centennial Fund
424 West 33rd Street
New York, NY 10001
Telephone: +1 646 442 2895
Giving from Canada
LSE is a university prescribed by Canada Revenue Agency as a charitable organisation outside Canada entitled to issue donation receipts. If you choose to give to LSE Annual Fund, you can make your donation online. Alternatively, you can also make your gift by sending a cheque, payable to the LSE Annual Fund, to the address on the left. We will issue you with a receipt for tax purposes within ten working days.
Giving from Germany
Alumni living in Germany can make tax efficient gifts to the LSE Annual Fund through the German Friends of LSE . Donations can be made by cheque or an electronic funds transfer. Cheques should be made payable to German Friends of LSE and sent to:
Freunde der London School of Economics and Political Science e.V.,
c/o Dr. Gerd Mueller-Brockhausen
Gifts made by Electronic Funds Transfer should be made to:
Deutsche Bank AG, Dusseldorf,
Kontonummer: 612 0182 00
IBAN: DE57 3007 0024 0612 0182 00
Bankleitzahl: 300 700 24
Giving from Singapore
Alumni can make a tax-efficient gift towards scholarships via the Singapore LSE Trust. Information about this can be found on the Singapore Alumni Association website (this link directs away from the LSE website). Alternatively, to discuss wider opportunities for support at LSE, contact the Development Team.