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"Gift Aid is a UK Government scheme to encourage individuals to donate to charities. It does this by allowing the charities to reclaim from the government the tax(es) paid on donations by the individual. Personal taxes such as income tax, savings tax and capital gains tax [налог на прирост капитала] all qualify for Gift Aid but VAT [НДС] does not. A similar policy applies to charitable donations by companies that pay UK Corporation Tax." Some other countries also use Gift Aid (or schemes similar to it) for the same purpose -- to encourage individuals and/or companies to donate to charities. The 'Giving Fund' is just a term invented by PayPal for its scheme to enable charities to benefit from the Gift Aid scheme: https://www.paypal.com/uk/webapps/mpp/givingfund/home .
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