1. Perfecting our giving Cathy Pharoah Director of Research Tuesday 29th November 2005

2. What are we working towards? Our vision A world in which giving in a committed and effective way is a recognised part of everyday life Our cause effective giving

3. What do we do for individuals?  for individuals, we have created a range of ways to make giving to charity simple and tax-efficient  Charity Account  trusts  legacies  consulting and advice  Give As You Earn  individuals give more than £250m through CAF’s giving solutions each year

4. Source: Estimated growth in individual giving and tax-efficient giving (adjusted for inflation at 2002 prices)

5. Individual giving as % of GDP 1972 – 2002 Sources: Giving USA (1995-2003; CAF's Individual Giving Surveys (1992-93); NCVO NOP Individual Giving Surveys (1995-2002). US GDP figures provided by US Department of Commerce Bureau of Economic Analysis – National Income and Product Accounts (adjusted for inflation). UK GDP figures provided by the Office of National Statistics – National Accounts 0.5 1.5 2.5 72 - 91 929496980002 yr %GDP 1.5% 1.8% 1.9% US 1.2% 0.9% UK

6. UK giving pyramid 2003 very wealthy mass affluent general public legacies individuals, legacies, corporate + private family foundations

7. % of value of donations given by household income deciles 2003 Source: CAF Analysis of EFS Survey Data, ONS, 2003

8. Total given through Gift Aid 1998/99 – 2004/05 Sources: HMRC statistics with additional calculations by CAF.

9. % of donors using Gift Aid 1999 – 2003 Sources: CAF/NCVO NOP Individual Giving Surveys (1995 – 2002)

10. Payroll giving in context  2% of UK taxpayers use payroll giving  only circa 10% of people with access to a scheme use it  £83m in individual donations  promotional initiatives  millennium: Children’s Promise  April 2000: 10% government supplement on donations  April 2000: removal of £1,200 per year donation limit  July 2001: The Giving Campaign  April 2004: SME grant scheme Source: Analysis of UK Payroll Giving, 2005

11. Children’s Promise scheme Source: Analysis of UK Payroll Giving, 2005

12. Long-term trend in % population giving Source: Inside Research (CAF/NCVO, 2003) 64.7 67.9 70.3 65.9 67.2 67.5 68.5 67.3 62 64 66 68 70 72 19951996199719981999200020012002 %

13. Average individual gift size Source: Inside Research (CAF/NCVO, 2003) 11.82 10.07 9.61 9.8 11.59 12.29 12.39 12.93 6 8 10 12 14 19951996199719981999200020012002 £

14. Tsunami giving/online giving  81% donated money to the appeal  50% had donated more to the tsunami appeal than any other cause in the last year  61% of online were first time  40% of telephone were first time  abolition of paper trail Source: CAF telephone survey (NOP), January 2005

15. Potential market – conversion of donations to tax-efficiency (£bn)

16. What CAF Offers

17. Give As You Earn  CAF runs Give As You Earn – the UK’s largest payroll giving scheme  employees make regular donations direct from gross salary  four options for giving  Charity Account  direct donation  staff charity fund  personal trust  UK registered charities and charitable organisations receive funds  encourage companies to match and pay admin fee  connectandgive – online tool, tailored pages

18. Corporate and individual trusts  no need for Charity Commission or Inland Revenue approval  no need to appoint trustees or submit accounts to the Charity Commission  place capital sum in trust  distribute interest on capital sum invested  methods of payment  chequebook  standing order  written instruction  statements

19. Gift Aid Charity Vouchers  how can you make donations?  by posting direct to chosen causes  by depositing vouchers in collecting boxes  who can you give to?  any charity registered in the UK  local groups such as places of worship, scout groups and schools  fundraising events and appeals  disaster funds such as the DEC

20. Gift Aid Charity Vouchers  new, innovative method of making small donations tax efficient  £100 buys a book of 20 vouchers worth £122.40  each £5 voucher has Gift Aid added  relieve charities of the burden of tax recovery  higher-rate taxpayers can claim the difference between basic rate and higher rate on the gross value of their gift

21. Charity involvement in National Giving Week  charities use the campaign for fundraising  Imperial War Museum, RNLI (SW), AYME (Assoc. of Young People with ME), BIBIC (British Institute for Brain Injured Children)  campaign has been successful  media coverage – Radio 4 Money Box, 10+ local radio stations, It’s Your Money BBC1  traffic to website – close to 3 times the level of last year  market research – 16% awareness of NGW campaign with 13% saying they have given more to charity  National Giving Week – repeat in 2006 – welcome participation

22. National Giving Week (Second) – October 2005  National Giving Week – CAF awareness building campaign to encourage committed, tax efficient giving  engaging individuals, companies and charities with:  media promotions/charity prize draws  – Daily Mail, Community Channel  participation by Give As You Earn – Prudential, Legal & General, General Motors  promotional events – financial advisers, Ideal Home Exhibition

23. School Charity Accounts  working with young people to encourage pupils to fundraise and decide on which charities to support  a national network of School Charity Accounts – start-up balance of £500  a ‘one – stop’ charity finance management system for schools  to be delivered by CAF and Giving Nation  next stage is to carry out a feasibility study – September 2006