1. Voluntary income trends Cathy Pharoah Director of Research

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

3. 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

4. Market Potential – UK/US comparisons IncomeUSUK $25,000 – 49,9992.2%1-2% $50,000 – 74,9992.6%<1% $75,000 – 99,9992.8%<1% $100,000 – 199,9993.4%<1% $200,000 – 499,9994.6%<1% $500,000 – 999,9995.6%<1% $1,000,000 or more13.3%2% Total charitable gifts ($)113bn Donations as % of income (21bn given by top income band)

5. UK/US Comparison of giving as % Source : Giving USA 2003, CAF/NCVO 2003, ONS 2003

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. Proportion of households giving to charity in the last fortnight, by income percentile

9. Proportion of income given to charity by giving household, by income percentile

10. Key statistics on tax-efficient charitable giving 2001-02 - 2002-04 2002 £ million 2003 £ million 2004 £ million Total individual giving through Gift Aid1,9762,273 Tax reclaimed by charities on Gift Aid435512 Cost of reliefs to higher rate tax-payers220240310 Total individual giving through the payroll* 0.073*0.086* Cost of payroll giving tax reliefs202530 Total share gifts100 Inheritance tax reliefs340350400

11. Comparative annual % growth in real terms of different tax-effective giving schemes (2 year moving average)

12. Growth in CAF’s Top 500 Grant-making trusts, 1997-2003 £bn 19972002-03 Grants12.2 Income1.53.4 Assets20.127

13. Comparison of real terms change in Worldwide Community Investment with and without GlaxoSmithKline contribution, 1998-2003

14. Total voluntary income of the Top 1000 fundraising charities 1998/99 – 2002/03 (£m)

15. The annual real growth of voluntary income of the Top 1000 fundraising charities, 1998/99-2002/03

16. Components of total income to the CAF top 500 charities 2002-03 Trading fees and contracts 21% Rent & Investments 4% Donations, grants and fundraising events 34% Legacies 13% National Lottery and charity shop donated goods 6% Public and other bodies grants 20% Grants from affiliates and subsidiaries 2%

17. Total income of top 500 by area of welfare Social Services 27% Health 20% International 16% Arts/culture 13% Faith-based Activities 8% Environment 10% Other 3% Education 3%

18. LegaciesDonations Public grantsTrading/othRent/Invest Fees/ contracts Faith-based 5%62%2%5%7%20% Arts/culture 1%33%38%4%2%23% Education 1%42%27%4%1%26% Environment 27%42%10%4% 12% Health 20%40%13%7%5%15% International 7%56%29%3%1%4% Soc services 12%34%16%4%3%30% Income composition of the major charity sub-sectors 2002-03

19. Distribution of legacies in top 500 by area of welfare Health 32% International 9% Soc services 27% Environment 21% Other 6% Faith-based 3% Arts/culture 1% Education 1%

20. Distribution of donations in top 500 by area of welfare Faith-based 12% Arts/culture 10% Education 3% Environment 10% Health 19% International 21% Soc services 22% Other 3%

21. GovernmentSectorTotal Voluntary Health (excl. social protection**) 54,100Health1,6891,017 Social protection 12,600Social Care2,3141,086 DifD3,500International1,394875 DCMS5,100Arts/culture1,107370 DEFRA8,300Environment825570 DES47,200Education278117 TOTAL £m130,8007,6074,035 * Source: Public Expenditure Statistical Analyses 2004 ** Source: Department of Health (DoH) Bulletin 2004/02: Personal Social Services Expenditure and Unit Costs: England: 2002-03. Social protection is part of the DoH. Voluntary sector and government department spending priorities 2002-03

22. Value of donations in relation to public welfare expenditure Total voluntary income within major service area is equal to:  2% of government expenditure on health;  8.6% of government expenditure on personal social services;  25% of government expenditure on international;  7.2% of government expenditure on arts and culture;  6.9% of government expenditure on environment;  0.3% of government expenditure on education.