Only 12 per cent of small arts charities claim any Gift Aid, a survey has indicated.
Private Investment in Culture, a survey of 850 organisations, found that 87 per cent of organisations with annual incomes of more than £100,000 claimed Gift Aid on donations in the year to the end of March 2009, but only 12 per cent with incomes under that level did so.
Small organisations made up about a quarter of respondents to the survey, compiled by Arts & Business, a private company that finds private investment for arts organisations.
"We believe many small organisations don't claim Gift Aid because they don't know they're entitled to it, they don't have the time and staff to do so, or they don't want to deal with the complex record-keeping involved," a spokeswoman for Arts & Business said.
"It shows that small organisations need a simpler system, or better training in how to claim."
The survey also found that money invested in arts charities by businesses, foundations and private donors fell by about 7 per cent during the same period.