1. 30 th September 2003 Share Giving The UK experience – what can we learn? Bridget Roe Charity Director, ShareGift

2. 30 th September 2003 Tax relief for gifts of shares in the UK If you donate shares to a UK charity, you can claim income tax relief of 40% or 22%. In addition, you will not pay any Capital Gains Tax, which you might have had to pay if you had sold the shares instead.

3. 30 th September 2003 Shares or Gift Aid? A gift of shares worth £1,000 £1,000 less £400 tax relief costs a 40% taxpayer £600 and no Capital Gains Tax. Nothing further for the charity to claim. A gift of £1,000 cash by Gift Aid £1,000 less 18% marginal tax relief costs a 40% taxpayer £820. Charity can claim £280 in Gift Aid.

4. 30 th September 2003 Impact for UK charities 12 million UK shareholders own £200 billion pounds worth of shares Estimated £100 million donated in 2000 (based on Inland Revenue sample of tax returns)

5. 30 th September 2003 Cancer Research UK Average £300,000 per year About 20 donations per year of which 5 major Largest donation so far is £200,000 Other donations include 2 year “lock ins” from new company flotations Financial advisers are key source of donations

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8. Sample Grants Cancer Research UK, £75,000 The Prince’s Trust, £65,000 NSPCC, £55,000 Help the Hospices, £25,000 UNICEF UK, £22,000 Trocaire, £5,000 Vauxhall City Farm, £1,000 Bristol Playbus Project, £500 St Francis Hospice, £100

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10. Corporate Links Vodafone Group HSBC Cadbury Schweppes Marks & Spencer Barclays BT Group Imperial Tobacco Whitbread Balfour Beatty National Grid Transco BAE Systems Cable & Wireless

11. 30 th September 2003 Who finds giving shares attractive? High net worth individuals Cash poor - capital rich donors Windfall shareholders Legacy donors deciding to give in their lifetime “Ordinary” donors with private investments

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