A report made a series of recommendations designed to increase charitable giving through legacies.
Source: Removing Barriers to Legacy-Giving, Legacy10
Links: Report | Guardian report
Date: 2012-Nov
A paper proposed a multi-stage framework for analyzing charitable bequest decisions. The framework distinguished between the different steps that led to a bequest.
Source: Anthony Atkinson, Peter Backus, and John Micklewright, Charitable Bequests and Wealth at Death, Working Paper 12-08, Department of Quantitative Social Science, Institute of Education (University of London)
Links: Paper
Date: 2012-Nov
A report warned of a long-term crisis over charitable giving – with new generations failing to match the generosity of people born in the inter-war years. The gap between the donations made by the over-60s and under-30s had widened sharply during the previous 30 years.
Source: Sarah Smith, Mind the Gap: The growing generational divide in charitable giving, Charities Aid Foundation
Links: Report | CAF press release
Date: 2012-Sep
A paper examined the determinants of individuals' charitable cash donations and volunteer labour in Europe, as well as the interdependence between them. A positive relationship was found between time and money contributions on the individual as well as on the country level: but individuals replaced time donations with money donations as the price of time rose. There were large differences in the patterns of donations, both across different types of voluntary organizations and across different welfare regimes.
Source: Thomas Bauer, Julia Bredtmann, and Christoph Schmidt, Time vs Money: The supply of voluntary labor and charitable donations across Europe, Discussion Paper 6701, Institute for the Study of Labor (Bonn)
Links: Paper
Date: 2012-Jul
The Small Charitable Donations Bill was published. The Bill was designed to enable charities to claim gift aid-style payments on small cash donations.
Source: Small Charitable Donations Bill, HM Treasury, TSO
Links: Bill | Explanatory notes | Hansard
Date: 2012-Jun
An article reviewed the multi-disciplinary academic literature on philanthropy. It identified the following predictors of charitable giving by individuals and/or households: gender, family composition, and income. For each predictor, it discussed the evidence for the mechanisms that might explain why the predictor was correlated with giving.
Source: Pamala Wiepking and Rene Bekkers, 'Who gives? A literature review of predictors of charitable giving – Part two: Gender, family composition and income', Voluntary Sector Review, Volume 3 Number 2
Links: Abstract
Date: 2012-Jun
A report examined the nature of philanthropy in society, how it related to the needs and ideals of the 'Big Society', and the emerging implications for policy and practice. Although philanthropy played a vital social role, its contribution was limited by the values of donors: philanthropic policy and decision-making therefore needed to be directed at areas where giving was most needed, and in ways that led to greater inclusion, diversity, and social justice. The coalition government's social investment strategy was 'paradoxical and fragmented', despite the commitment to the Big Society, with funding cuts undermining the very projects that the initiative sought to encourage.
Source: Andrew Steeds (ed.), Philanthropy and a Better Society, Centre for Charitable Giving and Philanthropy
Links: Report | CGAP press release | Civil Society report
Date: 2012-Jun
The coalition government reportedly announced that it would drop plans (in the 2012 Budget) to limit the tax relief on charitable donations, following widespread protests from charities.
Source: BBC report, 31 May 2012
Links: BBC report | CFDG press release | CTG press release | Guardian report | Telegraph report
Date: 2012-May
A report examined trends in the corporate giving sector. Companies were increasingly choosing in-kind giving rather than cash donations: but one result of this could be better and more effective partnership working between charities and companies.
Source: Catherine Walker and Cathy Pharoah (with Marina Marmolejo and Denise Lillya), UK Corporate Citizenship in the 21st Century, Centre for Charitable Giving and Philanthropy/Directory of Social Change
Links: Report | Charity Times report
Date: 2012-May
A report said that proposals by the coalition government to limit income tax relief on charitable donations from April 2013 would lead to a fall in annual donations of up to £500 million.
Source: The Potential Impact of a Cap on Charity Tax Relief, Oxford Economics
Links: Summary | CAF press release
Date: 2012-May