I’m donating my own money, not anyone else’s (including family members) and not on behalf of a company or collection. My donations aren’t from the proceeds of a sale (e.g. bake sale, auction, sweepstake). I’m not receiving anything for making this donation (e.g. a ticket to an event or a raffle).
I’m a UK taxpayer and I understand that if the Gift Aid claimed on my donations is more than the tax I pay in the current tax year (on my income and/or capital gains), it’s my responsibility to pay the difference.