Perhaps the trickiest situations are those which are local and run on a shoestring, so it might feel churlish to claim. There probably isn’t even a policy in place. Churches rely on lots of volunteers, most of whom do not claim anything, either because they can afford not to, or because they know how tight the budget is. For a while I did a weekly newssheet, which cost me in time, paper and ink. I could have claimed, I am sure, but I just gave less in donations. As someone pointed out, I could have had expenses and donated them back with gift aid! I hadn’t thought of that, and it would have produced more, in fact.