Tax-efficient giving

As Nuffield College is a registered charity (Charity Registration No.113750), your gift can often be enhanced by a variety of tax breaks for charitable action. There are several schemes available to help donors based in various countries to make tax-efficient donations.

United Kingdom – Gift Aid

Gift Aid is a UK government scheme that enables Nuffield College 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 Nuffield.

United Kingdom – Higher-rate taxpayer

Gift Aid only applies to the basic rate of tax (20%). However, if a donor pays a higher rate of income tax, either at 40% or 45%, they can reclaim the difference between the basic rate of tax and the highest rate of tax they have paid after making a charitable donation. This reclaim can either be kept by the donor or donated back to a charity of their choice. The donor can reclaim the tax on their self-assessment tax return. The standard tax return form is called the SA100 and is available online or as a paper version.

United States – Americans for Oxford

If you are a resident of the USA, you can give to Nuffield College 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.

Canada

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.

Hong Kong

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.

Germany

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, lindenpartners, Friedrichstrasse 95 10117 Berlin
Email: willisch@lindenpartners.eu
Tel +49 (0)30 755 424 00

Switzerland

Residents of Switzerland can make a donation to Nuffield College through the Swiss Friends of Oxford University (SFOU). This is a new independent association that promotes relations between Switzerland and the University of Oxford, and provides a platform for Swiss donors (alumni, non-alumni, trusts and foundations, partnerships and companies) to make donations to the University and the colleges which are tax deductible for Swiss tax purposes.