Across:
8 Local pitch in (‘local’ pitch in = DONATE) 24 across is similar (‘gift’ is similar to DONATE),
9 Organisation (UN-) has no money (-BROKE-) to open negotiations (open ‘Negotiations’ = -N) (UNBROKEN) for type of horses (UNBROKEN),
10 Young woman (LASS) rescuing hamster from salt marshes (‘hamster’ taken from ‘salt marshes’ = alss = LASS)
11 Fourth (-IV-) Estate finally (‘estatE’ finally = -E-) taken in by summaries (digests = DIGEST-S) (DIGESTIVES) coming out of the biscuit factory (DIGESTIVES),
12 It’s a risky business (CASINO) for those overseeing student applications (Central Applications Office = CAO = CA-O) admitting error (-SIN-) (CASINO),
14 Someone knowing the rights and wrongs (MORALIST) of test, in a manner of speaking (-ORAL-), found in Cloud (M-IST) (MORALIST),
15 Blows things out of all proportion perhaps (MAGNIFYING GLASS) by exaggerating (MAGNIFYING) what’s in The Mirror (GLASS) (MAGNIFYING GLASS),
18 Passover (LEAVE OUT) in Split (LEAVE) and not at home (OUT) (LEAVE OUT),
20 Francis Bacon dismisses canons (‘Francis Bacon’ dismisses ‘canons’ = fracib = FABRIC) manipulated by the man of the cloth (FABRIC),
22 College (-C-) in Trim (trim/in shape = FI-T-) near IT (-IT-) has debts (IOUs = -IOUS) (FICTITIOUS) – the type synonymous with the bookmakers (FICTITIOUS),
24 A ward (‘a ward’ = award = GIFT) for half of those in 17 down (‘half of ‘GIFT shop’ = GIFT),
25 A relative of Daisy’s (CAMOMILE), with a (-A-) Californian mother (-MOM-), gets 50% of (half of) lock-up premises (half of ‘jaIL’ = -IL-) in Clare (C-E) (CAMOMILE),
26 Turns up (= reverse indicator) starting trouble (starting ‘Trouble’ = -T) with Roman emperor (Nero = -OR-EN-) over island (-I-) (ORIENT) in the east (ORIENT).
Down:
1 Sensational missing lines (‘sensational’ missing ‘lines’ = nsatoa = SONATA) from Beethoven’s Moonlight (Beethoven’s Moonlight SONATA),
2 Service (MASS) provided by The Border’s mail order business (the border’s ‘MAil order busineSS’ = MASS),
3 Parts of the cabbages (HEADS) with rotten (OFF) (HEADS OFF) leaves (HEADS OFF),
4 Went through the numbers (SUNG musical numbers) with the paper (The Sun = SUN-) girl from the start (‘Girl’ from the start = -G) (SUNG),
5 Sailor (Able-Bodied seaman = AB-) finds drugs (-USER) (ABUSER) for addict (ABUSER),
6 Place to meet similar people (SOCIAL CLUB) eager to join company (SOCIAL) on strike (strike/beat = CLUB) (SOCIAL CLUB),
7 Free’s (frees = RELEASES) albums? (RELEASES),
13 Bar (INN-) applause (-OVATION) (INNOVATION) for new measures? (INNOVATION),
14 Sweaty (MOIST) heartless (a) chairman (‘mao’ without ‘a’ = MO-) is (-IS-) starting trouble (starting ‘Trouble’ = -T) (MOIST).
16 No hints in Christian name (no ‘hints’ in ‘Christian name’ = crianame = AMERICAN) from us? (from US/ United States = AMERICAN),
17 Republican party (Grand Old Party = GOP = G- -OP) welcomes awful (= anagram indicator) shift (shift = -IFT SH-) (GIFT SHOP) for the present (GIFT SHOP),
19 Pay more (OUTBID) for holiday (OUT-) by opening (‘By’ opening = -B-) papers (-ID papers) (OUTBID),
21 Popular (IN-) supporter (-FAN-) is on time (-T) (INFANT) with recent delivery (INFANT),
23 The extremes of opium den (the extremes of ‘OPium dEN’ = OPEN) to be honest (OPEN),
24 Great (G-) service (rite) without ultimate wine (e) (‘rite’ without ‘e’ = -RIT) (GRIT) and spirit (GRIT).