Unincorporated associations must register with us when they make political contributions of more than £25,000 in a calendar year. Political contributions include donations and loans made to political parties, organisations that campaign in elections, and individuals in elective office like MPs or members of devolved legislatures.
As well as registering with us, you must tell us about the reportable gifts received by your association in:
- the calendar year before you made the contribution
- the calendar year of the contribution and
- the calendar year following the contribution
This information is published on the register of unincorporated associations and the register of recordable gifts to unincorporated associations.
Reportable gifts include:
- a single gift of more than £7,500
- two or more gifts given by the same person in the same calendar year which total more than £7,500. You need only count individual gifts worth more than £500 toward this total
- any additional gifts given by source that you have already reported as having given a gift in that calendar year, if the gifts have a value of, or add up to, more than £1,500
Any unincorporated association that intends to make political contributions of more than £25,000 should keep records of all gifts they receive that are worth more than £500.