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Fundraising for parent

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A colleague is planning to do a sponsored run to raise money to buy his disabled mother a stairlift. Those providing sponsorship would be well aware of what and who he was raising money for.

the question is would he, or his mother, be liable for tax on the money raised ?

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Digital fundraising training from UK Fundraising's Howard Lake

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UK Fundraising - improving the effectiveness of charity and non-profit fundraisers

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