Is there a recommended treatment for Trusts whose distribution to a beneficiary constitutes charitable activities where the beneficiary/ies cannot be identified e.g. charitable activity extending to disaster relief and the purchase of emergency supplies?

And where:

• The recipient of the emergency supplies is not able to supply an ID number and/or address when they receive the emergency supplies OR
• At the point of distribution to record demographic details before handing out the emergency supplies would be an inhumane course of action OR
• Contacting the beneficiary after they receive the emergency supplies is problematic as they may become homeless, have lost their cell/telephone or are unable to access their email address.

Answer:

The expenditure of the Trust is reflected in the income statement and not as a vesting to its beneficiaries. Therefore, similar to the question on consumer financial education, the Trust will not be required to submit an IT3(t) unless it has made specific vestings to beneficiaries.