The donations and legacies part of the SoFA shows all voluntary income sources and will include donations and associated Gift Aid, legacies and grants of a general nature. It may also include membership subscriptions, gifts in kind of donated goods and services/facilities, intangible income and sponsorship income where not for goods or services.

The accounts must show the material components of each type of income under this heading either on the face of the SoFA or in the notes to the accounts.