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Anonymous and low value donations

Where donations of less than £50, or anonymous donations up to £100k (but see Receipt of Donations - Cash donations), are received then it is acceptable for departments to process these themselves on UFS.

All non invoice-related receipts, including donations, are processed on UFS, via Accounts Receivable as Miscellaneous Receipts with a receipt type of "Misc". Departments should determine and code the receipt to:

  1. the correct departmental cost centre
  2. the appropriate source of funds for the donation using the guidance in section 4 i.e. EF** or H***
  3. a donation transaction code LF**

Example: General donation credited to U.JK.JKFI.EF**.LF**.000

The VAT rate of 'Outside the Scope' should be attributed to the receipt. Any cash and cheques received should be banked promptly as per the procedures outlined in Cash and Banking Procedures, Chapter 7 of the Financial Procedures Manual.

Requests by the donor for an invoice

Occasionally, a donor may request an invoice in respect of their donation. In these instances an invoice can be raised on UFS by the department that will be receipting the 'donation'.

When raising the invoice ensure that the line description on the invoice clearly states that it relates to a donation and the VAT code of 'Outside the Scope' is used. Code the invoice to:

  1. the correct departmental cost centre
  2. the appropriate source of funds for the donation using the guidance in section 4 i.e. EF*** or H***
  3. a donation transaction code LF**

Example: General donation credited to U.JK.JKFI.EF**.LF**.0000

Then receipt the donation on UFS with a receipt type of 'Cash' and applied to the invoice.

Requests for a receipt

The UFS system is not capable of producing receipts. Therefore, if a donor requests a receipt, departments have two choices either:

  1. write a letter acknowledging and thanking the donor for their receipt on official departmental headed paper; or
  2. if an invoice has been raised, the donation receipted and applied to the invoice on UFS, to reprint the invoice. The invoice will now display a watermark entitled 'PAID'.

Subsequent gift aid requests

If a Department which has already receipted a donation on UFS then decides to try and maximise that gift via Gift Aid, they will first need to contact Central Accounting in the Finance Division to transfer the original donation to the Development Office. The latter will then follow the standard procedure as detailed in Procedures for Receiving Donations via the Development Office before the donation is released once more back to the Department.

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