The Charity Pages Issue 2

1

2

Charitable thoughts...

In this, the second of our special supplements on legacy giving and the charitable sector, there has been a busy couple of months to report on.

Research organisation Smee and Ford published its annual Legacy Trends report – and it makes welcome reading for legacy managers. Legacy income is at an all-time high, with the indication being that the trend will continue.

For many, the idea of leaving a legacy surfaces when making their will. Solicitors can have a part to play in both raising the possibility and explaining the process.

There is still, however, a resistance on the part of some solicitors to having the conversation. The issue was debated at the Law Society.

Encouraging legacy giving is the aim of the annual Remember A Charity Week, in which a number of attention-seeking events are the norm. This year we had the launch of Human – a ‘charity-powered search

engine’. Although essentially a series of video clips, it typifies the way in which legacy giving is coming more and more into the digital age.

And with the increasing digitalisation of charities’ functions, the opportunities for cyber fraudsters have grown – in particular for insider fraud. The police have issued an alert.

In the wider charitable sector, the big debate has been over the government’s new Civil Society Strategy.

There has been a mixed reception, typified by that of the Institute of Fundraising.

The other debate that rages on is over tax. Two issues dominate: that of inheritance tax and the wider question of taxation for charities. Both have seen milestones in the form of consultations closing.

Finally, a pat on the back for Penningtons Manches.

Its specialist charity team has been named Best Charity Law Firm at the Third Sector Awards. Well done, you.

In this issue...

CONTENTS 15

26

30

5

Latest trends report has the lowdown on legacy giving

7

Solicitors debate how to pose ‘The Question’

9

Legacy awareness campaign sees launch of Human Search Engine

11

Government’s vision for civil society is unveiled

13

Third Sector Awards honour top law firm

15

Consortium director shares his ‘top tips’

17

Report finds charities’ investments are thriving

17

Expert report examines donating trends

19

Website grants can open up new avenues

19

HMRC scraps plan for joint tax portal

21

The big tax debate: two consultations close – the sector responds

23

Commission finds improvement in charities’ reporting, but ‘could do better’

25

Regulator recommends a ‘spring clean’ for Fundraising Code

26

Insider fraud: are you harbouring a cyber criminal?

26

Former charity CEO is jailed for fraud

29

Commission reports on action against defaulter charities

29

Police complaint leads to investigation

30

Digital giving: it’s still all about personal contact

In association with Your Expert Witness

Suite 2, 61 Lower Hillgate, Stockport SK1 3AW Advertising: 0161 710 3880 Editorial: 0161 710 3881 Subscriptions: 0161 710 2240 E-mail: ian@dmmonline.co.uk

1YWZCP

Copyright Your Expert Witness. All rights reserved. No part of this publication may be copied, reproduced or transmitted in any form without prior permission of Your Expert Witness. Views expressed in this magazine are not necessarily those of the publisher. Printed in the UK by The Magazine Printing Company Plc www.magprint.co.uk

3

Helping the forgotten people of Zimbabwe [ZANE: ZIMBABWE A NATIONAL EMERGENCY is a UK registered

charity working to help the most destitute, vulnerable and impoverished people in Zimbabwe. It is the largest supplier of financial aid to elderly people in Zimbabwe who lost their life savings and pensions in the economic collapse and subsequent hyper-inflation.

This includes over 600 frail veterans and their widows who fought for the Crown but have been left destitute and surviving on one meal a day.

ZANE assists with rent, medical bills and food – and, crucially, also provides comfort, advice and support.

In addition, ZANE funds a clubfoot correction programme, successfully treating over 2,800 children to date. It funds the provision of prosthetic limbs for victims of landmine explosions and assists people with hearing loss. ZANE also funds education programmes including the provision of pop-up classrooms in high-density townships for children who would otherwise not receive an education. It runs creative therapy workshops for women living in extreme poverty who are victims of political violence and trauma.

Whilst a change in leadership brings hope of a brighter future, it will take years, if not decades, to recover from the economic and social devastation of the last 30 years. In the meantime, ZANE will continue to provide aid and comfort to those who need it most. q • To find out more about the work of ZANE visit www.zane.uk.com

This sanctuary rescues donkeys from across Europe and beyond [ESTABLISHED IN 1990, NEDDI offers care and safety to donkeys –

and to a lesser degree, ponies – in Britain and Europe who have suffered neglect, cruelty or maltreatment or who are at risk of such treatment.

In addition to rescuing such animals from undesirable situations, within the financial and practical constraints prevailing at the time, they work to try to change attitudes and to educate donkey owners into better practices. For example, since 2016 they have been assisting associates in Kenya to achieve those aims for the working animals there.

Since its establishment in Cornwall, NEDDI has operated a sanctuary specifically for distressed donkeys. In 2001 the sanctuary moved to just the other side of the channel, where the resident donkeys enjoy more space and pasture than would otherwise have been possible.

Its policy is to try to offer actual, hands-on help to the animals in need, and to restore them to the maximum possible degree of fitness.

Once brought back to full health, new homes are sometimes sought for the fit animals.

Where full health cannot be achieved a safe home is offered to the donkey for the duration of its life.

NEDDI is a comparatively small organisation with limited resources, and relies heavily on support from animal-lovers. A bequest will enable more donkeys to be freed from pain and misery. q

4

Latest trends report has the lowdown on legacy giving

[THE LATEST Legacy Trends report

from Smee & Ford, published in July, revealed that legacy income in 2017 was between £2.8bn and £2.9bn – the largest ever reported.

The report contains the latest findings from research into the sector and covers: • Why are legacies important?

• What is the potential?

• What is happening to legacies in the • overall market?

• Who are the legators?

• What might a charity’s legacies be worth?

• What can charities do next to optimise • legacy potential?

Other key findings were that there were 36,445 charitable estates in 2017 – consistent with the number recorded in 2016 – and that the general longer-term trend is for an increase in the number of charitable estates. The report covers charities with a total income greater than £500,000.

Charitable estates were worth £17.9bn in 2017, growing by over £1.8bn over the year and pushing up residual donations. In all, 6.1% of the population leave a bequest in a will, resulting in 122,144 bequests contained in wills in 2017.

The number of charities reporting legacy income has also increased, from 1,679 organisations in 2008 to 2,579 in 2017. Part of that rise is due to the increased number of charities reporting legacy income, as the number of charities with income greater than £500,000 increases. Just over one in five charities receive legacy income.

Part of the rise in incomes is due to the

rise in house prices. The report states: “Legacy values are the product of wider economic forces, namely house prices and investment valuations. This is because of the way in which legacies are made in wills, as they can be either pecuniary – a set figure – or residuary, whereby a percentage of the residual estate is bequeathed.

“Usually, when we die our greatest asset is our home, hence the importance of house prices. It is these residuary legacies which greatly affect total legacy income and is why the sector witnessed little or no growth in legacy income between 2007 and 2011, during the recent economic recession when the housing market plummeted.”

The report also gives an insight into the profile of a typical legator. They are female, aged 77 when they write their will and will die when they are 85. This ‘Dorothy Donor’ example lives in the South of England and leaves three charitable bequests in her will.

Just 34.7% of charitable wills contain only one bequest and the most popular cause for those sole bequests is places of worship.

In addition to listing the 25 charities with the most legacy income, the report lists those with the greatest increase in income over the year. Unsurprisingly, in the year preceding its centenary, the Royal Air Forces Association saw its legacy income rise by a staggering 191.85%.

Another useful breakdown the report offers is in the age ranges that favour particular charities. Different sectors attract their funding from legators who die at different ages.

The Fundraiser used data extracted to compile a report on the legacy giving trends of one age cohort, the so-called baby-boomers aged between 50-69. It found that this group leave most gifts to animal charities, followed by medical research organisations.

The report offers advice on how charities can use the information to develop a legacy giving campaign. The starting point, it says, is to get their own people on board – a process it refers to as ‘internal buy-in’.

“Before you can roll out any legacy marketing campaign, you’ll need to get internal buy-in. Start by getting support at board level: explain to them the importance of gifts in wills to your organisation.

“Once you’ve got senior level buy-in, you can then start to build a ‘legacy culture’ throughout your organisation. Appointing a ‘legacy champion’ among your trustees will help encourage everyone to get on board with legacy messages. Everyone in your organisation should understand how important gifts in wills are in enabling you to carry out your work, and that they all have a part to play in helping promote this method of giving.” q • Smee & Ford has more than 125 years’ experience in legacies. From September 2012 its team have recorded every bequest for each named charity mentioned in a will.

That data can be used to determine trends in the legacy market which, in turn, can help charities to forecast their potential future legacy income or to help plan their legacy marketing strategy.

5

Funding helps enhance quality of life

[

FUNDING AN ever-changing variety of projects which enhance and enrich the lives of vulnerable people with learning disabilities is the function of Camphill Foundation UK and Ireland.

The foundation provides the financial support that can enable new initiatives to start-up, help to create or improve facilities, or provide vital opportunities for creative and fulfilling work. It often provides that extra bit of help needed to enhance quality of life.

Independence and freedom of choice are fine ideals, but they can only become a reality with the right level of support, both financial and personal.

True quality of life means combining individual choice and fulfilment with social belonging and responsibility. The projects supported by Camphill Foundation improve and enrich that quality of life for people with learning disabilities by providing new work or social and cultural opportunities which enhance the development and wellbeing of both the individual and the community.

For further information on leaving a legacy, enabling that work to continue, visit www.camphillfoundation.net q

6

Solicitors debate how to pose

‘The Question’ [THE LAW SOCIETY was the host of a

roundtable debate on legacy giving in June, organised by its private client section and Remember A Charity (RAC). The debate was chaired by Gary Rycroft, former chair of the section and a partner at solicitors Joseph A Jones & Co in Lancaster.

The roundtable also included the then vice-president of the Law Society Christina Blacklaws, a number of law firm partners, solicitors working in both private client and charity law and representatives from professional bodies – they included the Institute of Legacy Management (ILM) and the Society of Trust and Estate Practitioners (STEP).

Two of the issues tackled were: given that legacy income is currently worth more than £2.8bn a year and is the largest single source of income to the sector, why is there still resistance in some quarters of the legal profession to discuss charitable giving with their clients; and can it ever become a standard part of the conversation when making a will?

Duncan Wood, editor of PS, the in-house magazine of the private client section, described the proceedings of the event in a blog on the society’s website.

He pointed out that research by RAC had found that 60% of solicitors feel able to raise the issue of charitable giving with clients. Discussion, therefore, focused on the other 40%.

Duncan wrote: “Various explanations offered for their reticence to begin a dialogue were all mentioned – a lack of fluency in charitable and philanthropic issues, the risk of alienating or offending the client, and the potential complexities of dealing with multiple charitable beneficiaries further down the line.”

He quoted Ian Bond, chair of the Law Society’s wills and equity committee, who made the point that, in an era where the public conflates the value of a will with the cost of making one, those law firms running will-writing as a loss leader will often bypass the conversation on legacy giving for the sake of expediency. Both charities and solicitors have a role to play in educating the public on the purpose and value of a will.

Bond also criticised national will-making schemes: “If these schemes typically charge

£90 a will, that’s pulling people in the wrong direction. Quoting these kinds of prices devalues what a solicitor does.”

The consensus in the group was that in the will-writing market, it is precisely the value that solicitors can bring to the conversation by offering the full benefit of their advice that sets them apart.

The role the government can play also came under scrutiny. There were many opinions raised on what more the government could be doing, including educating the public on the dangers of intestacy.

“If it can get involved in someone’s life when they register a marriage or buy a house,” said Duncan, “how hard can it be to make a will prompt now and again?”

He then summed up the feeling of the delegates. “The problem, as many saw it,” he wrote, “is the inconsistent approach taken by solicitors in discussing legacy giving. While there is guidance to refer to, including the joint private client section/ ILM publication Charities as Beneficiaries, now in its third edition, the roles and obligations of solicitors and charity legacy professionals, and how they can work together to maximise the value of bequests to charity, remain misunderstood.

“Combined with the somewhat fractious

“

historical relationship between solicitors and legacy officers, it’s clear that more needs to be done to bridge the gap in knowledge, trust and understanding between both sides – even if that is just a one-page piece of standard industry guidance.”

On the issue of whether the Law Society should be taking a more active role in upholding compliance and standards, Duncan pointed out that the society is not the regulator and can only go so far in promoting best practice.

“Reducing providing advice on charitable giving to a mandatory tick-box exercise helps no-one,” he wrote.

He concluded: “There are no easy answers or single solution, and the general impression was that it would take a number of interventions from a mix of stakeholders to crack the issue, driven by solicitors, charities, professional bodies and the government speaking as one voice.

“But just as importantly, the public need to buy in too, and that means starting to take wills seriously.”

He left the last word to Alison Talbot of Penningtons Manches: “We need to stop referring to a will as just a piece of paper, like a cheque or a form – it represents your life and how it's going to be dealt with.” q

If these schemes typically charge £90 a will, that’s pulling people in the wrong direction.

Quoting these kinds of prices devalues what a solicitor does.

Ian Bond, chair of the Law Society’s wills and equity committee

7

If you Will, we will [LEGACIES MEAN SO much to the team at Last Chance

Animal Rescue. These wonderful gifts have helped them to rescue, rehabilitate and re-home so many abandoned, abused and unwanted dogs, puppies, cats, kittens, rabbits and guinea pigs who otherwise would have had no future.

The charity understand the wishes of its kind benefactors who have considered them in their Wills. A spokesperson said: “We know they want their generous gift to us to be used directly to save lives, provide the very best of care and to find loving homes.

“Legacies really do provide the gift of life and Last Chance Animal Rescue can now, after much planning and prudent use of funds, offer our life saving services to so many more needy pets. We are delighted to announce we now have a second rescue and re-homing centre in Kent, giving hope and a true A new friend for Alan last chance to so many.

“Sadly we cannot thank those who have enabled this wonderful achievement but are extremely grateful to all those who are currently considering helping us now and in the future to continue our work.” q

Surgery saves lives

[

SURGEONS SAVE AND improve the quality of people’s lives every day. Patient care and wellbeing is the heart and drive of the Royal College of Surgeons (RCS). They are a registered charity, independent of the NHS, and for more than 200 years have safeguarded the standards of clinical practice.

There are many reasons why you may find yourself under the care of a surgeon – few people have not benefited, either directly or indirectly, from advances made in surgery. The charity’s work is not limited to specific illnesses or areas of disease but supports better care for all ages, from minor day surgery and the removal of cancer, to life-saving emergency procedures and trauma care.

In every case, the patient places their trust in the hands of the surgeon. Although this trust is well founded, there is a need to invest continually in education, research and training to ensure that surgeons – and the care they provide is – the best in the world.

While the medical world continue to strive for the cure to many diseases and cancers, in many cases surgery remains the most effective treatment.

The RCS relies heavily on donations and legacies to develop and maintain its varied programme of clinical research, surgical education and heritage conservation. Operations are now safer, less invasive and more effective with better outcomes. Surgery saves lives and a gift will help those who put theirs in the hands of a surgeon. q

8

Legacy awareness campaign sees launch of Human Search Engine

[

THIS YEAR’S Remember A Charity in your Will Week ran from 10-16 September, with over 200 charities and around 1,400 legal advisers joining forces to showcase the impact of legacy giving and encourage the public to consider leaving a gift in their will.

Supported by former Strictly head judge Len Goodman, the public awareness drive called on people to pass on something wonderful by leaving a gift in their will.

It was the ninth annual event and, as has become the norm, saw the launch of a novel and memorable way of ‘passing something on’. In this case it was the inauguration of Human – the world’s first ‘charity-powered search engine’. It formed the centrepiece of a public awareness campaign showcasing the pivotal role of charities in addressing life’s biggest challenges and how the public can help, by leaving a gift in their will.

Charities and their supporters have filmed their responses to life’s biggest questions. Visitors to Human can explore those videos and find answers to over 100 questions, such as ‘How can we cure the deadliest common cancers?’ and ‘How can we help every animal find a home?’

Visitors can also watch charity supporters answer questions like ‘What is love?’, ‘What does the future hold for mankind?’ and ‘Can one person change the world?’

It continues to be accessible after the awareness-raising week.

At the launch of the week, Remember A Charity director Rob Cope said: “Gifts in wills now generate over £2.8bn for good causes annually, funding vital services across the country. And yet, with only around 6% of people currently including a charity in their will, there is huge potential for further growth and to normalise legacy giving.”

Having first trialled Remember A Charity Week in 2009, the campaign has expanded each year, reflecting the sector’s growing appetite for legacy fundraising. The 200-strong consortium now

features a diverse range of charities actively fundraising for legacies, including over 70 health organisations, 30 animal and 26 arts, cultural and heritage organisations, among others.

Tailored web pages, marketing materials and social media assets were provided for charities in the consortium, providing a unique legacy fundraising campaign for each member.

Alison Adams, legacy and high-value partnerships lead at Princess Alice Hospice in Esher, highlighted the importance of charitable bequests to the organisation.

“Legacies are our largest income stream and fund the care of one in three of our patients and families,” she explained, “so they are immensely important to us. However, increasing demand for our support and limited NHS funding mean we constantly need to grow this income.”

Her sentiment was echoed by Debbie Forwood, development and communications manager of the National Youth Jazz Orchestra.

Said Debbie: “There is a lot that we hope legacies will be able to help us achieve in the future. We’ve had small bequests in the past, but we’re hoping that legacies can contribute more towards our resilience; strengthening our core income and helping us ensure every child has the opportunity to play jazz.”

Rob Cope added: “Remember A Charity Week is a unique opportunity to celebrate the importance of charitable bequests and to inspire the public to think about what a difference they could make if they wrote a charity into their will. What’s more, it can be a great springboard for charities to raise the topic and start their own legacy conversations with supporters.” q • To find the answer to your Big Question visit humansearchengine.org or follow #HumanSearchEngine.

Supporting the maritime community [

SEAFARERS UK has been helping people in the maritime community for 100 years, providing vital support to seafarers in need and their families, as well as to those in education or training who are preparing to work or serve at sea.

They do this this by giving grants to organisations and projects that make a real difference to people’s lives, across the Merchant Navy, Fishing Fleets, Royal Navy and Royal Marines.

Last year they gave grants totalling £3.5 million to over 60 maritime welfare charities. Seafarers UK receives no government funding and is heavily dependent on public donations and legacies to maintain its grant-making. q • To support Seafarers UK or to find out more about their work, visit the website at www.seafarers.uk or email seafarers@seafarers.uk

9

Charity carries on the work of its founder [

FOR OVER 30 YEARS the famous animal hospital known as Tiggywinkles has been working to rescue, treat and rehabilitate sick, injured and orphaned British wildlife. Over that time they have proved beyond doubt that most wild animal and bird casualties can be saved and returned to the wild.

Although they specialise in hedgehogs – indeed, they derive their name from St Tiggywinkles, the name of their specialist hedgehog ward, inspired by the animal character created by Beatrix Potter – their wealth of expertise in the care of a wide range of species can now be passed on to others.

In addition, their commitment to practical education plays a vital part in the conservation of wildlife. As an accredited centre, opportunities are available for students aged 16 and over to gain a City and Guildsapproved qualification via their Apprenticeship in Animal Care scheme.

Tiggywinkles was founded by Les Stocker, who sadly passed away in July 2016. In a tribute, Les was described as ‘…a steadfast ambassador, achieving his goal to turn wildlife rehabilitation into a profession’. In another he was referred to as the ‘the spiritual heart of Britain’. He was awarded an MBE by The Queen and given the title Laureate in the 1990 International Rolex Awards for Enterprise, for his work in wildlife conservation and establishing Europe’s first wildlife teaching hospital. More recently, he gained the prestigious Honorary Associateship of the Royal College of Veterinary Surgeons.

The charity is happy to commemorate all who generously remember the Wildlife Hospital Trust in their will by inscribing their name on a plaque in its Remembrance Garden. Gifts are also welcome in the form of a donation or by becoming a Friend of Tiggywinkles. q

10 10

Government’s vision for civil society is unveiled [ ON 8 AUGUST the government launched the first Civil Society

Strategy in 15 years. The aim, the government says, is to build stronger communities by bringing together businesses, charities and the public sector.

The new strategy was unveiled by Tracey Crouch, Minister for Sport and Civil Society. It focuses on five key foundations of social value: people, places, and the public, private and social sectors.

Tracey Crouch commented: “Civil society is the bedrock of our communities. It is made up of the volunteers, youth workers, charities and innovative businesses that work to improve lives and make areas better for all.

“Our strategy builds on this spirit of common good to help create a country that works for everyone. I want people, organisations and businesses to feel inspired to get involved and make a difference.

Through collaboration, we will unlock the huge potential of this incredible sector, help it grow, support the next generation and create a fairer society.”

As part of the Civil Society Strategy the government is unlocking £20m from inactive charitable trusts (those which spend less than 30% of their annual income) over the next two years. The work will be carried out in conjunction with the Charity Commission and UK Community Foundations. It is also creating an independent organisation to use £55m from dormant bank accounts to tackle financial exclusion and the problem of access to affordable credit.

The executive summary of the document points out that when the public, private and social sectors work together, the whole is greater than the sum of its parts, stating: “Government can help to bring together the resources, policies and people who, between them, can do so. This strategy is not intended as the final word or a fixed statement on the government’s work in relation to civil society.

On the contrary, it is the beginning of an ambitious, evolving work programme to help build a strong society.”

A further aim is to support charities to make their voices heard on issues that matter to them and ensuring that charitable trustees reflect the diversity of the society they serve.

Peter Lewis, chief executive of the Institute of Fundraising, said: “It is welcome that the government has set out its vision on the role it can play in strengthening civil society – acknowledging the breadth of the sector, its reach and impact, as well as pressures and challenges it faces.

“There are some positive ambitions set out by the government, for the UK to become the global centre for philanthropy practice, and an aim to make giving as easy and as compelling as possible.

These are commendable aspirations and there are some positive ideas in the strategy to explore collective and place-based giving and a renewed focus on corporate philanthropy.”

The government strategy does not go far enough, said Lewis.

“However, we believe the strategy could have gone further in clearly setting the government’s role in promoting philanthropy and giving across all government departments and embedding an ambition to raise, celebrate and promote charitable giving more widely.

“The new strategy states that it is the start of a conversation, not the final word, and we will need continual engagement and dialogue with government and partners in the sector to drive meaningful change and we look forward to working with DCMS to build on its plans.”

The strategy will also see the government launch a major new Leadership Group, formed of senior figures from the business,

investment and social sectors, to put social and environmental responsibility at the heart of company decisions.

Digital technology will be used to improve the work charities can do to support healthy ageing, bolster online safety and connect people better in an effort to tackle loneliness.

The government will also improve the use of the Public Services (Social Value) Act 2012 to ensure that organisations can generate more social value for communities when spending public money on government contracts.

Secretary of State for Digital, Culture, Media and Sport, Jeremy Wright, said: “These ambitious plans will harness the expertise of volunteers, charities and business to help people take a more active part in their local areas.”

The Civil Society Strategy was formulated following an open consultation and has been developed across government. q

11 11

Helping those whose lives are affected by mental illness

By DAN WALSHE, Legacy Fundraising Manager at Rethink Mental Illness

[

RECENT RESEARCH by the Behavioral Insights Team, in partnership with the Cabinet Office, found that while over a third (35%) of people say that they would be happy to leave a gift in their will, only 6.3% actually do. The report shows how the will-making process can raise awareness of legacy giving and affect whether or not a charitable bequest is made.

For your clients, visiting a solicitor might seem daunting so making

people feel comfortable will be key to them being as relaxed as possible. You could easily do this by asking what interests they have, and prompting them to think about the causes which matter to them.

Whilst your clients will want to take care of their nearest and dearest, they might have other interests that matter to them greatly.

Many people might think they don’t have enough assets to make a charitable bequest. If there is an issue they’d like to support, a good way to do so is for them to nominate a percentage – maybe 1% or 2% of their estate – to go to their chosen charity or charities. And it’s likely that the lives of your clients have been affected by mental illness.

Mental illness affects more people every year than cancer or heart disease – each year, one in four of us in the UK is affected by a mental health problem.

Severe mental illness can affect anyone, although it often emerges during adolescence or in your early 20s.

Living with a mental health condition can affect many aspects of daily life, from physical health to managing money and securing work. Mental ill health is the biggest cause of lost days at work in the UK, and a significant factor in the majority of suicides. Only a quarter of people affected by depression or anxiety receive support, and a third of those experiencing psychosis miss out on treatment.

Often the impact of a mental health condition can be reduced if you can access support quickly. But it’s still the case that you’re more likely to receive the kind of urgent support you need if you have broken your leg than if you experience a crisis because of a mental health problem.

Rethink Mental Illness has over 45 years’ experience of supporting people severely affected by mental illness. Tens of thousands of people rely on us every year to help them get through crises, live independently and realise they are not alone.

Our award-winning advice service offers practical information and support on any aspect of mental health. Last year our information was accessed over 7.3 million times. q • Information on any aspect of mental health is available from the Rethink Mental Illness advice service. Call 0300 5000 927 Mon-Fri 9.30am-4pm or email advice@rethink.org.

100 factsheets are downloadable for free at www.rethink.org/factsheets.

12 12

Third Sector Awards honour top law firm [

THE SPECIALIST CHARITIES TEAM at Penningtons Manches has been named Best Charity Law Firm at the highly-respected Third Sector Awards.

The category is awarded to a legal firm that has provided outstanding support to its voluntary sector clients or the broader charity sector.

The awards, which have been running for more than a decade, honour organisations working in the charity and not-for-profit sector that have demonstrated high levels of creativity, innovation and effectiveness.

Penningtons Manches’ charities team was established less than three years ago by partner Alison Talbot. She brought together a group of experienced experts with a shared goal of combining common sense service with a deep understanding of clients’ charitable motivation and priorities.

The team is committed to developing and supporting thought leadership in the sector and hosted a first-of-its-kind conference, The Legacy Conversation, earlier this year. The conference was a direct outcome of the team’s 2017 successful report, Bridging the Gap, which explored the relationship between charities and probate practitioners.

The project brought some deeply-felt tensions to the surface, but but it has also enabled both charities and probate practitioners to recognise that challenges are not insurmountable, and and that much good can come out of a collaborative approach to tackling issues head on.

Alison Talbot said: “We are beyond thrilled to have won this award. We are still a young team and I’m immensely proud of what we have achieved in a relatively short time. The team works incredibly hard for our clients, always looking to go the extra mile and really think about specific needs and circumstances. Moreover, we aim to try and take these experiences and translate them into projects and initiatives that benefit the sector as a whole. We’re delighted that this has been recognised. ” In its report on the award, Third Sector said: “In 2017, Penningtons Manches’ charities team commissioned research to explore perceptions of and views about charity legacies. The research uncovered tensions between lawyers and charities. A fifth of private client lawyers admitted they would encourage a client not to leave an outright gift to a charity, but to consider a more indirect route, which would not give the charity any certainty as to whether it would actually receive a gift. This could result in charities potentially losing out on outright gifts of as much as £100m per year.”

The report concluded: “Penningtons Manches’ charities team has

The Brain Tumour Charity – Third Sector Awards Charity of the Year committed to work with both charities and practitioners on the next steps. These include the provision of training for probate practitioners in charity legacy law and tax, arranging local roundtable discussions between representatives from both groups with the potential to develop the beginnings of a voluntary code and continuing the dialogue with regulatory bodies and policymakers. Penningtons Manches hopes this work will improve policy and practice within the sector, with a positive impact on the level of charitable income received.”

This year’s awards took place on 20 September at the London Marriott Hotel Grosvenor Square. They were hosted by the actor and comedian Kerry Godliman and saw The Brain Tumour Charity announced as Charity of the Year.

The report of the event said: “The Brain Tumour Charity has made remarkable progress through its research, awareness and support programmes and met its target of committing £20m to research into brain tumours between 2015 and 2020 two years early. It also opened the Everest Centre for research into low-grade childhood brain tumours last year.”

Another notable winner was Lord Victor Adebowale, chief executive of the social care charity Turning Point, who was presented with the Luke FitzHerbert Lifetime Achievement Award.

YouTube gamers ‘The Yogscast’ were named Celebrity Charity Champions for their work in raising more than $11m for a range of charities, including Whale and Dolphin Conservation, which has received more than $900,000 from the group’s support. q

13 13

Legacies – the gift of life [

ANIMAL CHARITY Wild Futures rescues and offers sanctuary to monkeys who have suffered abuse and neglect. They are dedicated to protecting primates and their habitats worldwide – they are endangered due to climate change, habitat destruction and the bush-meat and pet trades.

For some species, it is too late. The future of all that remains lies in our hands, so leaving a legacy to Wild Futures is the gift of life and a future for primates and our wonderful planet.

Wild Futures’ holistic approach makes them unique – providing sanctuary to rescued

monkeys, supporting projects overseas, campaigning for primate welfare, educating to protect primates worldwide and promoting a sustainability and ethical ethos.

They receive no government funding, so the generosity of those that remember Wild Futures is essential to enable them to continue their work. A legacy can be the gift of a life worth living and a wild and safe future for all. q • For more information call 01503 262532, email giving@wildfutures.org or visit the webiste at www.wildfutures.org.

Make a lasting contribution to family life

[

MOTHERS’ UNION is a movement of over four million members who won’t stand to see families suffer. In 84 countries their Christian faith inspires them to serve their communities, helping people of all faiths and none.

Together they change the lives of over 650,000 people each year; and because they work in the heart of every community the impact lasts a lifetime.

Leaving a legacy to Mothers’ Union means helping to ensure that no family has to struggle to get from one day to the next. You will help families get the support they need, long into the future – through projects such as parenting programmes, literacy circles, family centres in prisons and much more.

Leaving a legacy of any size is a lovely way to make a lasting contribution to family life, all over the world. q • For further information on leaving a gift in your will to Mothers’ Union tel 020 7222 5533, email legacy@mothersunion.org or visit the website at www.themothersunion.org/legacy

14 14

Consortium director shares his ‘top tips’ [ IN THE RUN-UP to Remember A

Charity Week, the consortium’s director Rob Cope posted a blog on its website in which he shared his five top tips on how charities can grow their legacy income.

“While legacy conversations need to be handled sensitively,” he wrote, “we certainly shouldn’t be afraid of them. We are a generous nation and there is still so much opportunity – 35% of the UK say they would be happy to leave a gift in their will, while just 6% currently do it. The reality is that legacies aren’t really about death, but an opportunity to shape the world beyond our lifetime.”

He described how the market in legacies is changing. More people are leaving their legacies to arts and culture charities. And while to many charities legacies are ‘an unknown’, now is the time to shout about them.

His five top tips were: • Make everyone a legacy champion • Learn from other charities • Make it personal • Family and friends first, then charity • Thank your donors “Everyone in an organisation should have the confidence to talk about the difference that legacies can make,” he said. “Integrate your legacy fundraising, drip-feeding your message in all communications. Put a case study in your newsletter or e-bulletin. Or talk about it on social media.”

And there are lessons to be learned from other charities, both large and small. He quoted Debbie Forwood of the National Youth Jazz Orchestra, who told him: “There are some tremendously supportive peer

networks on social media where people are very willing to share their experiences, so take every advantage!”

He went on to describe the emotional connection donors have with the charities they support and how a legacy is a very personal thing.

Simon Foulds of The National Holocaust Centre and Museum said: “A handwritten thank you card is better than a typed letter, and shows that you really mean ‘thank you’ – your supporter has probably just planned the largest gift they will ever give, writing a

handwritten thank you card is probably the least you can do.”

Charities should be making it clear that a legacy is in addition to looking after family and friends, not instead of – a point made

by Liz Orme, development officer at the National Coal Mining Museum for England, whom Cope quotes. “It doesn’t,” she says, “have to be just one or the other.”

Finally, Rob Cope stressed the importance of thanking legators: “Each gift – no matter how large or small – makes a difference and donors need to feel that they are appreciated.” q

Education through the power of play [

ACTION FOR SICK CHILDREN is currently focusing on its two main projects – Dental Playbox and Magical Power of Play Appeal.

The Dental Playbox project is a preventative programme to educate the under fives, through the powerful medium of play, in the importance of good oral hygiene, sensible eating and drinking – along with visiting the dentist on a regular basis. In 2017, the scheme reached almost 7,000 children!

The Magical Power of Play Appeal supports the invaluable work of health play specialists by providing play resources for hospitals across the UK. These resources help to improve the hospital journey for sick children through distraction and recovery. In 2018, Action for Sick Children hopes to provide a Magical Power of Play Appeal box to ten children’s wards across the UK. q

15 15

The dream continues to offer sanctuary to abandoned animals [

THE YEAR IS 1983 and it is the coldest winter for 20 years. Many stories about horses and ponies being abandoned by their owners on Rainham Marshes in Essex were hitting the headlines.

Paula Clark, who was involved in raising money for a number of sanctuaries, was sitting at home in tears after reading the story of those poor horses. When her husband Ernie returned home from work, Paula showed him what was happening and they vowed to take action and help the animals that needed them.

Some of the horses were already dead and others were starving when the couple got to the marshes. They weren’t having their basic needs met; they had no water or food. Paula and Ernie took tanks of water to them and bales of hay and feed. They even got a vet to examine some of them. No-one was looking after the horses’ basic needs – let alone enriching their lives.

Paula and Ernie embarked on fulfilling their dream and the story of Hopefield Animal Sanctuary began. They began taking horses with the intention of fostering. They would bring them back to health and then find them nice homes.

The first horse they fostered out was Pye. Soon after they heard that the fosterers were trying to sell him, so Ernie took them to court at a cost of £4,000. Ernie finally got Pye back in a terrible state, so both Paula and Ernie promised they would never rehome again – the animals had a home for life.

As Paula and Ernie found fostering animals didn’t work out they decided to provide homes for life to their animals. One beneficiary is Juliette, a thoroughbred horse who arrived in a terrible condition.

Because of her home for life at Hopefield, and the daily care and attention she receives, she is now physically transformed.

Paula and Ernie have both now sadly passed away. Since their passing the work has been taken over by new trustees and a dedicated team of staff and volunteers look after the resident animals, old and new. Many animals arrive in a terrible condition and are completely transformed by living at the sanctuary.

The sanctuary has now been running for 35 years – it has over 50 regular volunteers, a huge amount of local and loyal support and over 20,000 followers on Facebook.

CEO Dave Schlaich explained: “We have continued to rescue horses and farm animals, but have found that over the years the type of animals we are having to help has greatly changed, with people getting more and more into exotic species through the pet trade.”

The sanctuary is now open the public from Friday to Monday each week. It has become a visitor attraction with a small tea room. All activities generate funds that go directly to the animals, making the future more secure.

Said David: “You can support us by becoming a regular donor, visit us, sponsor an animal or leave us a legacy in your will, knowing that your donation goes towards providing a home for life for one of our animals.” q

16 16

Report finds charities’ investments are thriving [

ON 18 SEPTEMBER Charity Financials – part of Wilmington plc – published its latest Investment Spotlight. The report found that charities have recorded the highest level of income from investments in a decade – a trend that is expected to continue into 2019.

The report examined the accounts of the top 5,000 charities (of which 3,262 have investments) and found that collectively the sector’s investment income grew by £300m in the last financial year, to £3.2bn. That is both the highest year-on-year growth and level of annual income recorded in 10 years.

The report also investigates the size and composition of the charity investment market, revealing how charities’ assets are performing and details the most popular investment managers to the sector.

Alexandra Jones of Wilmington plc commented: “Although return to growth since the 2008 recession has been slow, the report suggests that the outlook is a positive one.

Between 2008 and 2011 the income charities generated from investments plummeted by nearly half a billion and it took until 2012 for it to begin increasing. Since then, the sector’s investment income has grown by £100-200m per year, but in the most recent year income grew by £300m.

“The average return on investment for the charity sector currently stands at 2.96%, growing by 0.04% on the previous year.

Although this is a slim margin, it is the first time the sector has experienced an increase on the previous year’s ROI since 2012.”

Other key findings of the report were: • There are 196 organisations that have investment assets over £60m and

these represent three quarters of the total investment assets.

• Investment assets have grown in value by an impressive 84% over the past 10 years.

• The three charities which experienced the greatest increase in the value of their investments in the last year are Wellcome Trust, Children’s Investment Fund Foundation and Church Commissioners for England.

Charity Financials is the expert authority on charity financial data and has been tracking the financial performance of the top 5,000 charities in its Charity Income Spotlight report

for five years. The report series are free to for five years. The report series are free to download and aim to provide charities with sector-specific financial data to help them make better informed decisions. q

Expert report examines donating trends [

AN EXPERT REPORT has been published by charity news publication Third Sector, examining trends in charitable donations.

Donating Trends in the UK is the result of a partnership between Third Sector and leading research agency Harris Interactive to conduct in-depth research and produce a comprehensive report that examines current donating trends in the UK. The report looks at and compares data from 2016 onwards to see how public perception and giving habits have changed over time and to identify continuing and emerging trends.

The detailed analysis looks at the ways people prefer to donate and uncovers real-world motivations for giving. It also answers many of the most pertinent questions the third sector faces and will be a key tool for every charity’s marketing and supporter-engagement strategy.

The report covers: • Donating trends in each region of the UK, compared year-on-year • Why people choose to (or not to) donate, drawing out differences between men and women, age groups, regions and social groups • People's perceptions of charity and levels of public trust • Supporter preferences for donating methods, including online. q

Help for those with failing sight

[

FAILING EYESIGHT is nothing short of a personal catastrophe.

Do you have a family member, friend or neighbour who is gradually losing their sight?

Reading, recognising friends and living skills are all affected as your sight is going – and it’s much harder if you live alone.

The National Federation of the Blind of the UK (NFBUK) keeps its members in touch with general information, help and updates on what’s going on.

The charity produces bi-monthly news magazines and circulars in audio, braille or electronically, which members can read independently. It also encourages blind and partially sighted people to play a fuller part in society. q • For further information contact NFBUK on 01924 291313, email admin@nfbuk.org or vist www.nfbuk.org.

17 17

18 18

Website grants can open up new avenues

[

APPLICATIONS FOR GRANTS of up to £18,000 are now being accepted for the summer/autumn round of the Transform Foundation’s 2018 Charity Website Grant Programme.

The programme offers charities a grant to enable them to redevelop their website, to ramp up their online income and increase their charitable impact. It has so far helped charities raise more than £10m in donations.

Successful applicants typically have an annual income of between £350,000 and £30m, but charities of any size with the ambition to grow – or with a single project in mind – are warmly encouraged to get involved.

The £18,000 grant covers the bespoke strategy, design, build, training and launch of a new, mobile-optimised website and winners must cover on-going support fees for a minimum of 12 months. The websites will be built by Raising IT, who are the Transform Foundation’s technology partner for the programme.

The Transform Foundation believes non-profit projects should be able

HMRC scraps plan for joint tax portal [

PLANS TO CREATE a joint registration portal for charities, shared between HMRC and the Charity Commission of England and Wales (CCEW), have been shelved, according to a report by the National Council for Voluntary Organisations. The portal, which was announced in 2013 and delayed several times, will no longer be taken forward. This means charities will continue to have to register with HMRC and the Charity Commission separately.

The news emerged from the minutes of a joint meeting between HMRC and charity representatives in June.

The minutes state: “The proposal for a joint portal had been specifically made to improve information sharing between HMRC and CCEW as well as to reduce the burden on charities.

“Subsequently, the National Audit Office had recognised in their most recent assessment that the co-operation between HMRC and CCEW was now much improved. Furthermore, it was reported that, on average, a charity did not register with HMRC until around nine years after it had registered with CCEW. A joint portal was therefore unlikely to benefit the majority of charities.” q

to make a difference to the greatest number of people. As a result, the Charity Website Grant Programme is just one of many programmes they are running in 2018. Together with its Facebook Advertising Grants, Charity Incubator and Digital Skills Timebank, the programme forms part of their wider effort to help the charity sector transition from traditional fundraising techniques to the digital world.

Non-profits interested in a Charity Website Grant can apply via the Transform Foundation’s website at www.transformfoundation.org.uk/ website-grants.

There has been a great deal of attention focused on the issue of using the internet and social media to promote legacy giving, with the mental health charity MIND reporting unprecedented success for its digital legacy campaign – resulting in 93 new legators. It was also shortlisted for a National Fundraising Award.

Writing in The Fundraiser, MIND’s legacy and in-memory marketing manager Douglas Flood said: “We produced a guide to legacies, which we found to meet the information needs of our supporters as well as their social needs through our showcasing of beneficiary case studies.

We also provided a simple process by which those seeking to register were able to pledge legacies.”

The attraction of digital has also been stressed by charity marketing consultants Latcham Direct. “Digital channels are a highly-effective medium for charities to get the legacy conversation going. Once the domain of a much younger demographic, baby boomers are now tech savvy, digitally aware and more than used to engaging with brands online.

“While digital should never replace your offline communication strategy, it should certainly be an important part of the marketing mix.” q

19 19

Dedicated to cancer prevention and survival [

WORLD CANCER RESEARCH FUND is the leading authority on the links between diet, weight, physical activity, cancer prevention and survival.

It’s estimated that one in two of us in the UK will develop cancer in our lifetimes. Yet around 40% of cancer cases could be prevented – that’s 144,000 cases each year in the UK alone.

Eating a healthy diet, being more active each day and maintaining a healthy weight are, after not smoking, the most important ways you can reduce your cancer risk.

For over 25 years World Cancer Research Fund has been a pioneer in scientific research on the link between food, nutrition, physical activity and preventing and surviving cancer. We translate the findings into practical, easy-to-use information to help everyone reduce the risk of cancer for themselves and their families.

World Cancer Research Fund founder Marilyn Gentry is passionate about preventing cancer. She explained: “Almost all of us are affected one way or another by cancer, yet we are not powerless. Around 40% of cancer cases could be prevented through simple, healthy lifestyle choices, and we hope that by spreading this good news, along with our cancer prevention information, many thousands of lives will be saved.

“But there is so much more we need to do if we want to live in a world where no one develops a preventable cancer. A gift left to us in your will would ensure we can continue our research into cancer prevention and survival, so that we can help even more people live happier, healthier, cancer-free lives in the years to come.” q

20 20

The big tax debate:

two consultations close – the sector responds [ OVER THE SUMMER two consultations on taxation that affect the

legacy giving sector came to an end.

On 8 June the Call for Evidence on the Inheritance Tax Review closed. One of the respondents to the consultation was Remember A Charity. Supported by the Institute of Fundraising and the National Council for Voluntary Organisations, the response highlights the importance of legacy income and inheritance tax (IHT) relief.

The response pointed out that legacy income is the largest single source of voluntary income to the sector, generating around £3bn each year. A generous system of tax relief means that any legacy gift to charity is currently exempt from IHT (charged at 40%) and a lower rate of tax (36%) is applicable on estates where 10% or more is donated.

Remember A Charity’s director Rob Cope commented: “Tax relief should not be considered purely as a saving for the consumer or a cost to government, but as an opportunity to make a real difference to society for generations to come. The current inheritance tax framework encourages legacy giving and normalises conversation around what can still be seen by some as a taboo topic.

“While IHT may need review, it is essential that any changes will continue to support and encourage gifts in wills. This could be a vital next step towards making the UK the first country in the world where legacy giving is the social norm.”

The response included three recommendations: • Any review of IHT and attempts to ‘simplify’ the system should take into account the impact on charitable gifts in wills and avoid any potential negative consequences • Any possibilities of simplification that could help to achieve the shared civil society and government objective of increasing gifts in wills are sought and taken forward wherever possible – for example by considering introducing a tax incentive for everyone who leaves a charitable gift • The review around any potential changes to IHT should fully take into consideration the future work of the Charity Tax Commission Meanwhile, the Call for Evidence of the Charity Tax Commission’s Review – alluded to in Remember A Charity’s IHT response – itself closed on 6 July.

The independent Charity Tax Commission was established by the National Council for Voluntary Organisations (NCVO) in October last year to undertake a full review of the impact of the tax system on charities. The commission is chaired by Sir Nicholas Montagu, a former chair of the Inland Revenue, accompanied by a board of six commissioners with extensive charity, economic and fiscal expertise.

NCVO is providing secretariat support for the commission.

In its Call for Evidence, the commission stated: “Tax reliefs for charities are estimated to be worth £3.77bn a year, the main ones being business rates relief, Gift Aid and VAT relief, while reliefs for individuals are worth £1.47bn.”

It continued: “Britain’s departure from the EU also presents potential opportunities to review a number of issues related to the tax treatment of charities. Against this backdrop and on-going pressures on local authority spending and other funding streams for the voluntary sector, we believe it is a good time to do an in-depth assessment of how the tax system functions in relation to charities and what – if any – changes could help position them better to fulfil their long-term strategic role in society.”

In its response to the consultation, the Institute of Fundraising said: “Given that the work of charities is therefore intrinsically ‘to do good’ for public benefit, the overriding policy for charity taxation (whether

on charges charities have to pay or on tax reliefs associated with charitable activities such as donating) should be focused on enabling the charity sector to maximise the public benefit it delivers.

“In the vast majority of cases we believe that public benefit will be delivered more quickly and more effectively by providing charities with the maximum resources and assets possible to carry out their work. This means reducing the amount that charities pay in tax, where possible, as well as maximising the value and number of donations made through tax-effective mechanisms.” q

21 21

Chronic pain is a silent epidemic crippling the country [

MOST PEOPLE do not think of pain until it affects them personally, or those close to them – yet an astonishing 43% of the population experience chronic pain, according to figures from the Pain Relief Foundation.

A staggering 28 million adults in the UK are currently living with ongoing discomfort, including nearly one in three people of working age.

Around one in ten people suffer from such extreme levels of pain that it is either moderately or severely disabling. Their pain becomes so consuming they are able to think of almost nothing else. In an ageing population those figures are set to rise.

The terrible scourge of chronic pain remains one of the last unconquered frontiers of medicine. It is defined as pain that lasts for three months or longer. It can include conditions such as arthritis, cancer pain, neuralgia, shingles, diabetic neuropathy, painful strokes, pain following limb amputation (phantom limb), complex regional pain syndrome (CRPS), back pain and headaches.

It is the silent epidemic because it isn't as visible or as measurable as other conditions – despite the fact that it can have a devastating impact on quality of life.

Chronic pain is costly at an individual and societal level. It is only through the research and educational work carried out by the Foundation’s Pain Research Institute that progress can be made in improving knowledge of chronic pain and its relief – and in training the specialists who will carry that work out. But that depends entirely on the support of the public. q

Giving sighthounds a second chance [FOREVER HOUNDS TRUST has been rescuing, caring for and

homing greyhounds, lurchers and other sighthounds for more than 20 years. These wonderful dogs desperately need help, having been neglected, abandoned, abused or, in the case of racing greyhounds, retired from the tracks.

The charity has homed over 9,000 of these marvellous dogs and relies entirely on supporters, general donations, charitable trusts and – vitally – legacies to cover the substantial costs of saving these beautiful hounds.

The charity’s Susan Kerry Bedell says: “By leaving a gift to Forever Hounds Trust in your will, you will enable us to provide shelter and care to these special dogs in future years.

“Legacies allow us to ensure shelter for dogs in kennels and foster homes while they await their forever homes. They help us to provide emergency medical care, preventative treatments, keep our vans on the road to rescue dogs in desperate situations and provide expert behavioural support.”

By remembering Forever Hounds Trust in their will, legators can help give more dogs a second chance at a happy life. q • For more information visit the website at www.foreverhoundstrust.org, telephone 03000 125 125 or email legacy@foreverhoundstrust.org

22 22

Commission finds improvement in charities’ reporting, but ‘could do better’ [

THE CHARITY COMMISSION has published the results of its latest monitoring review of charity trustees’ annual reports and accounts. The findings reveal a modest improvement in the quality of public reporting, but the commission says that too many charities are still falling short in this area.

Public benefit reporting plays a key role in providing transparency, so that the public can understand exactly what a charity does and how their donations are being used.

As part of its proactive monitoring work, the commission scrutinised a random sample of 106 charity trustees’ annual reports and accounts filed with it to assess: • How charities are meeting the public benefit reporting standards • Whether the accounts meet readers’ needs, including a separate sample of ‘small charities’

Telling the story well

Trustees have a legal responsibility to comply with the commission’s guidance on public benefit reporting. All registered charities must publish a trustees’ annual report, setting out the charity’s activities for the public benefit.

The review found that 51% of the charities reviewed demonstrated a clear understanding of the public benefit reporting requirement: a 5% improvement from last year’s result.

The majority of annual reports also included key aspects of public benefit reporting, with 71% explaining who benefitted from the charity’s activities and 62% including a public benefit statement.

Some trustees had expanded their statement to explain why they believed their charity’s activities provided public benefit, while others discussed the difference that they had made, particularly to beneficiaries.

Meeting the reader’s needs

The commission examined whether trustees’ annual reports and accounts as a whole met readers’ needs, based on a range of criteria. For the sample of charities with incomes over £25,000, it found that 74% of the trustees’ annual reports and accounts reviewed were of acceptable quality, meeting the basic benchmark set by the commission.

The most common reason for inadequate reporting was that the trustees’ annual report did not explain the charitable activities the charity had carried out.

For the sample of small charities, the commission found that 64% of the charities provided trustees’ annual reports and accounts of acceptable quality, meeting the regulator’s basic benchmark. The main reason for inadequate reporting was that the charity failed to provide one or both of the trustees’ annual report and the accounts.

The commission has provided regulatory guidance to 89 charities included in the reviews in order to help the trustees

improve the quality of future trustees’ annual reports and accounts.

Nigel Davies, head of accountancy services at the Charity Commission for England and Wales, said: “Our research into trust and confidence in charities shows that the public no longer give charities the benefit of the doubt; they want evidence that charities make a difference when using their money. Public reporting is an opportunity for charities to tell their story and explain to the public what they do and how they use charitable funds.

“Producing a trustees’ annual report and accounts is not an administrative box-ticking exercise. It is a chance to show how your charity is making an impact and how you are delivering on your core purpose.

“Today’s results show that too many charities are still not meeting very basic standards when it comes to making key information available to the public. I am encouraged to see that an increasing number of trustees recognise the value of public benefit reporting, but there is clearly more work to be done across the sector.” q

Caring for chelonia [THE BRITISH CHELONIA GROUP publishes six newsletters

a year containing details of meetings, short articles, news items and veterinary notes. Their journal Testudo is published annually and contains original articles and reviews on all aspects of turtles, terrapins and tortoises – their biology, conservation, welfare, veterinary care and husbandry. The group also organises symposia.

As well as the yearly appeals in aid of specific international causes in chelonia research and survival, the BCG assists other worthy causes in support of its aims with grants. They invite grant applications from organisations and individuals engaged on the work of chelonia conservation – such as zoos, universities, zoologists and students in this country and overseas. q

23 23

Keeping parents together with their children is the aim of this charity

[

KEEPING YOUNG PEOPLE safe from crime and exploitation: that is the Herculean task set for itself by Partog – Parenting Together – a charity set up by former youth worker Gerry Hannah.

Said Gerry: “At Partog we are changing attitudes and inspiring young people towards happy, safe and healthy lifestyles. We are one of the UK’s leading innovators of advanced community projects, engaging vulnerable young people in safe and sociable activities with positive role models, youth and community workers.”

As he points out, criminals do not emerge overnight like butterflies.

The process of criminalising and ruining a young life passes through many hands. Partog’s parenting network links parents with youth and skilled community workers.

Partog are Ministry of Justice preferred suppliers and represent the best interests of young people in both Family and Youth Courts.

They believe there is no such thing as unavoidable abuse and exploitation.

They accept referrals from community police, teachers and the NHS, when young people display antisocial, disruptive behaviour – whether in their home, the classroom or community. They generally work with the parents to improve how they interact and resolve relationship issues and advocate on behalf of young people involved with the youth justice system.

Gerry continued: “We engage the most reclusive, inaccessible young people, unable to socialise or engage in activities. We work with families living in areas of high crime and at high risk of exploitation. Many years working in the residential care of young people with emotional and behavioural problems, added to our award-winning research, allows us to specialise in helping young people disadvantaged by their social and family circumstances.”

The founding of Parenting Together followed a career working with

24 24

young people. Gerry explained: “For 15 years I challenged anyone and everyone who showed less than absolute kindness to the emotionally damaged and abused children in my care.”

It was, he said: “The most rewarding job in the world without a doubt, but gradually their sadness overwhelmed me. I cried on almost every journey home from work and could not bear to read another child’s traumatic care history, wondering if I could ever make that child laugh again or convince them to trust another human being.

“Caring for young people with behaviour and emotional problems, I witnessed the emotional devastation, the life-long anxiety and many disturbing psychological consequences caused by false rhetoric presented to Family Courts as factual.

“Young people, losing the love and protection of their family for trivial irrelevant reasons, suffer appalling risks. Parenting Together is my given vow to defend the rights and emotional health of children deprived of the love and protection of both parents.”

Partog offers parents and solicitors expert witness statements and risk assessments on young people’s emotional and behavioural problems.

“No research ever showed that children are better off without parents,” declared Gerry. “I promise child-centred risk assessments and expert witness reports, morally and ethically guided towards the best possible outcomes for the youngest, most vulnerable members of your client’s family.”

In 2014 Parenting Together submitted evidence to the Commons Joint Select Committee on Human Rights for its inquiry into violence against women and girls. Later that year then-Home Secretary Theresa May requested further details of the group’s research.

The following year the NSPCC business chair described the work of Parenting Together as “…more than a good cause; it works.” q

Regulator recommends a ‘spring clean’ for Fundraising Code [

THE FUNDRAISING REGULATOR has opened a consultation on the accessibility of the Fundraising Code. It aims to ensure the code is a straightforward and practical tool for fundraisers and the public.

The consultation looks at the style, presentation, clarity and accessibility of the code. The new draft that is being consulted on includes: • A new table of contents and simple ordering of • the content • A ‘plain English’ review of the language used • in the code • A new introduction • A glossary of key terms used in the code • A table of rules which it is suggested should be deleted or changed • The face-to-face fundraising rulebooks are incorporated into the • ‘collections’ section of the code The Code of Fundraising Practice and the rulebooks for street, doorto-door and private site fundraising outline the standards expected of all charitable fundraising organisations across the UK. Launching the consultation, the Fundraising Regulator said: “The decision to consult on the code comes after careful consideration and feedback from the first consultation we opened last year. We’ve also taken into consideration roundtable sessions with smaller charities, conversations with other regulators and sector bodies, and queries and comments from members of the public.”

The process has been promoted at over 20 events across the UK, running throughout September and into October, where the sector shared their views.

The consultation will close on 16 November 2018.

Suzanne McCarthy, board member and chair of the Institute of Fundraising’s standards committee, said: “The Code of Fundraising Practice underpins the behaviours that we expect from fundraisers and organisations across our sector.

“It is vital that all fundraisers can use and understand the code confidently and with ease, to ensure their organisation’s compliance.

We are confident that this consultation will result in an improved experience for both fundraisers and the general public alike.”

In an opinion piece on the regulator’s website, its policy manager Stephen Service wrote: “The Code of Fundraising Practice is the single set of standards we ask fundraisers across the UK to uphold. It should be required reading for all charitable organisations that fundraise. But we know from speaking to charities that many either only partially know what it contains, or are entirely unaware of its existence.

“So how do we encourage charities to use it? Again, we know that many struggle with its accessibility. With 20 different sections, additional rulebooks, legal appendices and additional guidance in the current code, we recognise it can be difficult to know where to start.

It’s particularly hard if you’re new to fundraising, or if you’re a smaller charity without dedicated fundraising staff.”

He likened the code to a patchwork quilt: an ‘amalgam’ of several codes for different fundraising methods that were brought together in 2005 by the Institute of Fundraising.

“That is not to say I’m averse to a patchwork quilt,” he said, “particularly one woven with the knowledge of experts across the charity sector – which is why the consultation is not intended to make fundamental changes to the standards within the code. However, there comes a time when a quilt is due a good spring clean.” q

Holidays help boost confidence of young cancer patients

“

It’s a great experience to meet other people who have been through similar experiences in such a positive and upbeat setting, away from hospitals and cancer centres.

[

”

THIS QUOTE FROM Kate sums up the value of the work undertaken by the Youth Cancer Trust. The organisation provides free therapeutic activity holidays for teenagers and young adults – those aged between 14 and 30 – from the UK and Ireland who are suffering from cancer.

Cancer can tear a patient’s world apart, and at an age where everyone else seems to be moving on with their lives – with university, relationships and careers – the diagnosis of cancer can bring all of that to a halt.

The Youth Cancer Trust helps reduce the sense of loneliness, which often accompanies long stays in hospital and time off school. Long term friendships are formed and families are given a much deserved break, knowing their child is having fun and being looked after.

The charity receives no government funding and relies entirely on donations, such as those from legacies, to help support the needs of young cancer patients like Kate. q • For more information visit www.youthcancertrust.org.

25 25

This rescue centre offers that bit more

Abandoned (ə’band(ə)nd/ adj): cast aside, discarded, neglected, rejected

[

ALL THOSE TERMS, and many more, can be applied to the many thousands of abandoned animals that are cared for up and down the country by animal rescue centres. One notable example is based at Dyserth in North Wales.

Pet Rescue Welfare Association is an animal charity with a difference.

The rescue centre is housed in a boarding kennels/cattery and vet’s surgery, providing a wealth of facilities.

They look to rehome abandoned cats and dogs, preferably on a permanent basis, but also as temporary fostering.

All the dogs and cats are rehomed fully vaccinated, treated against worms and fleas, neutered or spayed and microchipped.

For those too young for surgery a voucher is supplied to cover the treatment at the community vet’s clinic when the dog is old enough.

Foster homes are sought for pets that have been in the rescue centre for over 12 months, or that have an illness or behavioural issues.

Pet Rescue Welfare Association also offers a unique Canine Care Card – a free service that arranges for a person’s dog to be looked after at the centre if they pass away before their pet. Pet Rescue then looks to find the dog new owners whose lifestyle and experience match their needs.

The handy, wallet-sized card acts in a similar way to an organ donor card and notifies people of the cardholder’s wishes for their dog should anything happen to them.

They also strongly recommend that people mention the care of their dog in their will. That way, there can be no confusion about someone’s wishes.

Pet Rescue is naturally always delighted if a bequest is made in a will to aid their work.

The donor’s kindness is remembered by having them named on the charity’s website under Eternal Friends and a plaque sited at the rescue centre. If the donor wishes their gift to be used on something special, such as a new kennel/cattery or equipment, those wishes will be honoured.

In addition to the rescue centre, the boarding kennels/cattery and veterinary service are available to the local community at an affordable rate. q

Insider fraud: are you harbouring a cyber criminal?

[IN THE LAST ISSUE we highlighted the risks of insider fraud at charities

– fraud that is committed by someone involved within the charity, whether as a trustee, an employee or a volunteer. The risks become even more difficult to combat when that fraud is in the form of cyber fraud.

The National Fraud Intelligence Bureau (NFIB) has released a national alert highlighting the insider threat from fraudsters and cyber criminals. The alert warns that over 50% of organisations have suffered an insider threat attack in the previous year and that 90% of businesses feel vulnerable to a cyber-attack from within their own organisation. Charities are as vulnerable to insider threats as the private or public sector.

The NFIB highlights that insider fraud poses a greater threat than external fraud due to differing access levels to proprietary data and knowledge of an organisation’s inner workings. The bureau warned that insiders with access to confidential data can utilise basic operating system functions to steal data from organisational systems. Incidents sometimes go undetected due to lack of proper auditing or data control measures.

Research by the Charity Commission, reported in our last issue, found these crimes were enabled because of: • Poor challenge and oversight • No internal controls or, where controls did exist, not applying • them consistently

Former charity CEO [THE WARNINGS ON insider fraud come as the former CEO of the

Montessori St Nicholas charity was sentenced to six years in prison after being found guilty of committing more than £180,000 worth of fraud against the charity over a seven year period.

Following an investigation by the City of London Police’s Fraud Squad, Philip Bujak was subject to two separate trials at Southwark Crown Court. He was found guilty of three counts of fraud by false representation, one count of conspiracy to defraud, and one count of fraud by abuse of position.

The court heard how, shortly after joining the charity in 2003, Bujak requested a company credit card. He used the credit card to pay for personal stays at hotels and on one occasion to pay for a facial.

The charity’s accountant became suspicious of Bujak’s credit card use in 2013 and reported it to the trustees. The charity carried out an internal investigation in 2014 and Bujak was dismissed by Montessori after it was realised that he had committed several frauds against the charity.

26 26

National charity battles spinal condition [SPINAL MUSCULAR ATROPHY (SMA) is a rare, inherited

• Too much trust and responsibility placed in one person The commission has issued advice on protection against and prevention of cyber crime in charities.

• When stored electronically, access to sensitive files should be • restricted to relevant staff only. Charities should also consider • encrypting those documents • Monitor employees for abuse of IT systems. Minor misdemeanours have • the potential to escalate to serious frauds if they go undetected • Have clear policies and procedures in place for dealing with fraud • and ensure that that all staff are familiar with them. Make it clear that • any criminal breaches of your policies will be reported to the police and • other relevant authorities Any charity that has fallen victim to insider fraud – or any other type of fraud – should report it to Action Fraud by calling 0300 123 2040, or visiting the Action Fraud website. They should also report it to the Charity Commission as a serious incident, using the dedicated email address rsi@charitycommission.gsi.gov.uk Serious incident reporting helps the commission to assess the volume and impact of incidents within charities and to understand the risks facing the sector as a whole. Where appropriate, the Charity Commission can also provide timely advice and guidance. q

neuromuscular condition. It causes progressive muscle weakness and loss of movement due to atrophy of the muscles. That may affect a child’s crawling and walking ability, arm, hand, head and neck movement, breathing and swallowing.

There are different forms of SMA and a wide spectrum of how severely children, young people and adults are affected. The most common form is known as ‘5q SMA’ because of its genetic cause. Rarer forms have different genetic (non-5q SMA) causes.

SMA is a complex condition which affects each individual and family differently. Some face the distress of early bereavement; others face the challenge of disability and obtaining the right support, care and opportunities to enable them to live long and fulfilling lives.

The national charity that supports people affected by the condition and their families, and which funds research into the condition, is Spinal Muscular Atrophy UK (SMA UK). Its vision is to see a world where spinal muscular atrophy is treatable and where anyone affected by any form of SMA receives the support they need.

SMA UK is an established charity that supports and empowers anyone affected by spinal muscular atrophy. The charity is committed to help fund and facilitate research and to raise public and professional awareness of SMA. As a spokesperson expressed it: “We are advocates for better services and access to new treatments so that people affected by SMA are empowered and enabled to live full lives.”

By choosing to support SMA UK, the generosity of legators can help improve the lives of many individuals and families affected by spinal muscular atrophy.

Said the spokesperson: “Just as a will brings security to your family’s future, a legacy to SMA UK will secure a future for our vital work, providing services for families and individuals affected by SMA.” q

is jailed for fraud Montessori reported Bujak to the City of London Police’s Fraud Squad in November 2014 and a full criminal investigation was undertaken.

In the initial, six-week trial, which took place in March and April, Bujak was found guilty of conspiracy to defraud and three counts of fraud by false representation as a result of the misuse of the charity’s credit card and the fraudulent invoices he made to help fund his lifestyle.

The second trial concerned the sale of a property in London which was part of Montessori’s estate, for which Bujak received a secret payment of £100,000. A second man, Adrian Dugdale, was convicted for VAT fraud related to the sale.

City of London Police investigator Jacqui Owen, who led the case, said: “Philip Bujak abused his position of trust to steal thousands of pounds for his own personal use. As the CEO of the charity he was able to control everything and went to considerable lengths to conceal these frauds. He worked together with his friends to pull the wool over the eyes of the charity.” q

27 27

A legacy can help those with sight loss [

WRITING A WILL is essential if you want to be certain your wishes are met. After you have looked after your family, home and funeral you may want to leave a legacy.

Choosing which good cause to donate to is a very personal decision and often made with family members and friends in mind.

If you are looking for a charity to support which provides services to people with a visual impairment, the Partially Sighted Society (PSS) can guarantee that all donations help to fund their free services and

not administration and marketing costs.

The Partially Sighted Society was established in the early 1970s and has moved with the times as support, technology and opportunities for people with a visual impairment have evolved and improved over the past decades.

In addition to donations and legacies, they supply many paid-for services that allow them to fulfil their charitable commitments to provide free enhanced low vision assessments and free information and

support (face-to-face or via telephone) for anyone with any kind of visual impairment.

They are also a registered NHS Eye Test Centre and anyone can book an appointment with their part-time optometrist in the knowledge that they will not be subject to a hard sell on glasses, as they do not dispense.

Other services at their Doncaster sight centre include: • Fully-equipped drop-in resource • centre with a wide variety of low • vision aids.

• In-house design and printing • service which produces a variety • of stationery products for people • with a visual impairment.

• Supplier of heavily-lined • stationery for schools, • academies and other educational • establishments.

• Visual impairment awareness • training courses for carers and • other professionals.

• New ecommerce website and • mail-order service.

The PSS developed and promoted the internationally-recognised symbol of visual disability, commonly known as the Shaded Eye. The symbol has been incorporated into a variety of products to help identify the wearer as being sight impaired.

There are many ways to donate, but all donations, however large or small, are gratefully accepted and used to provide the free enhanced low-vision assessments, advocacy, advice and support to visually impaired people of all ages and abilities.

If you have lost a loved one whom the Partially Sighted Society has supported in any way and you want them to be your chosen charity to donate to, having a collection at your loved one’s funeral in lieu of flowers is often a meaningful way to donate to a cause that was close to their heart. q • For further information call Anita or Michaela on 01302 965195 or visit the website at www.partsight.org.uk

28 28

Commission reports on action against defaulter charities [THE CHARITY COMMISSION has

published a statement concerning the results of its pre-inquiry and class inquiry work into ‘double defaulter’ charities in the financial year 2017-18.

Double defaulters are charities that have defaulted on their statutory obligations to meet reporting requirements by failing to file their annual documents twice or more in the past five years.

The compliance work involved 80 charities and found that approximately £25m of charity income relating to 56 charities has been accounted for as a result of the commission’s pre-inquiry and inquiry work

“

during this period. A further 24 charities were found to have ceased to exist or did not operate – and were therefore removed from the register of charities.

The class inquiry also exercised statutory powers to freeze over £50,000 of unprotected charity funds.

Further enforcement action is being taken against five charities which were part of the class inquiry during the period, as a result of additional regulatory concerns and/ or persistent defaulting. They are each now subject to separate inquiries into their governance and activities.

Harvey Grenville, head of investigations and

Too many trustees are still failing to file on time or properly notify us when a charity has been wound up.

enforcement at the Charity Commission for England and Wales, said: “The public deserve to be able to understand how their donations are being spent, and see clearly that they go towards their intended causes. This vital work has ensured compliance issues in over 50 charities have been addressed, resulting in over £24m of charity income now being accounted for. By exercising our powers to protect over £50,000 of charity funds at risk, we demonstrated the robust intervention the public would expect.”

Trustees of registered charities with an annual income of over £25,000 are under a clear legal duty to ensure that their charity’s accounts and annual returns are submitted on time.

The commission also found that: “Too many trustees are still failing to file on time or properly notify us when a charity has been wound up. This report should serve as a reminder to other trustees that failure to comply with these duties is regarded as mismanagement by the commission and can result in regulatory action against a charity or its trustees. Trustees who persistently breach this duty and are unwilling to mend their ways face the very real threat of removal or disqualification.” q

”

Police complaint leads to investigation [

ON THE SAME DAY that the Charity Commission published its report on defaulting organisations (14 September), it reported on its inquiry into Global Welfare Project.

Global Welfare Project described itself as a charity set up to help provide various forms of aid to Syria – including water and sanitation and aid containers – as well as support to hospitals, orphans and widows. The inquiry found that the organisation’s trustees failed to account for significant sums of charitable funds donated to it.

In 2014 the Charity Commission was notified by West Yorkshire Police of an organisation operating under the name Global Welfare Project which was appealing for donations from the public for charitable purposes. The commission confirmed to the police that it was not a registered charity, nor had an application been received to register it. The police conducted an investigation regarding individuals connected with the organisation, which concluded in 2016.

Global Welfare Project was found to be using the registration number of another registered charity when it solicited donations from the public. The commission found that the use of another charity’s registration number as its own was misleading. It is an offence to solicit money or other property with a representation that an

organisation is a charity registered with the commission.

On 19 May 2014 the commission opened a statutory inquiry into the organisation. Shortly after that, the organisation made an application to register as a charity, but the commission put that application on hold due to the on-going police investigation.

As a result of the inquiry, the remaining funds in the organisation’s bank account have been applied, under Section 85 of the Charities Act 2011, to a charity whose purposes are similar to that of Global Welfare Project’s.

Michelle Russell, director of investigations, monitoring and enforcement at the Charity Commission, said: “Charities rightly have special status within our society. Our report makes clear that those individuals who held funds on behalf of the organisation were trustees of charitable funds with the duties of charity trustees. We found that they failed to monitor and fully account for the funds that were applied, which is why we intervened to ensure the remaining funds are properly applied.

“This case serves as a reminder to trustees of charitable funds, that they must comply with charity law, and their behaviour has an impact on public trust and confidence in the charity sector.” q

29 29

Digital giving: it’s still all about personal contact [

BY THE TIME the next charities supplement is published Christmas will be upon us and the New Year beckoning. That is, of course, a busy time for charities – it is in a very real sense the Season of Goodwill.

Over the autumn GDPR will have bedded itself into the psyche of charity fundraisers and the panic will have subsided. The next couple of months will see a plethora of conferences and debates on the next big issue for both legacies and charity giving in general: the direction of online giving.

The issue is not that of the growth of the medium – that’s a given – what fundraisers have to get to grips with is how people want to channel their charitable donations.

A report published jointly by Charity Checkout and Third Sector took an in-depth look at the future of online giving.

The introduction to The Future of Online Giving says: “From digital-specific campaigns to websites and third party websites that empower donors to give instantly, providing the ways and means for people to engage with and support a cause online is increasingly critical to its success.”

One interesting piece of information that came to light was that people much prefer to interact directly with the recipient charity, rather than donating through an intermediary. The report found that no fewer than 89% of donors said they would prefer to donate via a charity’s own website rather than via a third party fundraising platform.

Founder of Charity Checkout, Chester Mojay Sinclare, said: “The results from the survey clearly indicate issues that we have known for some time – that donors greatly value the direct relationship with the charity itself over an intermediary platform.

“Issues like the ease of giving, trust and transparency have for some time been considered key barriers to giving. Providing a seamless donor journey through a dedicated website can not only attract more donations but actually increase the level of giving – nearly half of donors said they would give more generously via a charity’s own website.”

In fact, almost half of those donating directly via a charity’s website ‘agreed’ or ‘strongly agreed’ that they would be more likely to give again, compared to just 19% of those who had used third party fundraising platforms.

In the next issue we will be revisiting this most pertinent of issues, and in particular what that means for the legacy sector. q

136 years looking after our trees and woodlands [THE ROYAL FORESTRY SOCIETY has been helping people to look

after our trees and woodlands for over 136 years. A friendly team of just nine staff runs this small education charity. The charity provides people with opportunities to learn about trees and forestry and how we can keep our woodlands healthy for people and for wildlife.

Trees have a big influence on all our lives. They feature in our stories and art. They pop up in our dreams and memories. And they are a reassuring constant in our daily lives, lining our walks and ever-present in our beautiful countryside. But our trees are under threat from all sorts of angles – including pests, diseases, climate change and neglect.

Image courtesy of Adam Todd, RFS With your help, the Royal Forestry Society can help to find solutions to these problems and bring more woodlands into active management.

Leaving a gift in your will to the Royal Forestry Society will mean that they can continue to educate new generations of people who will care for woodlands and trees and find solutions to the many threats that face our trees here in the UK. By remembering the Royal Forestry Society in your will you will leave a legacy that will last and ensure a sustainable future for our woodlands. q • For more information, please visit the RFS website www.rfs.org.uk.

Alternatively, contact Development Manager, Jen Turner, in absolute confidence on 01295 671021 or at jen.turner@rfs.org.uk to discuss your wishes.

30 30

The range of charities which depend on legacies to carry out their valuable work is a broad one. Those that are represented in this publication are listed below, grouped according to the area of activity in which they operate.

ANIMAL WELFARE

INDEX

MEDICAL RESEARCH

Seeing Dogs 2

Royal College of Surgeons 8

The New European Distressed Donkey Initiative Ltd 4

World Cancer Research Fund 20

Last Chance Animal Rescue 8

Pain Relief Foundation 22

Tiggywinkles 10 Heartbeat Home for Horses 13 Wild Futures 14 Hopfield Animal Sanctuary 16

HEALTH & DISABILITY

Jim Cronin Memorial Fund 18

Camphill Foundation UK and Ireland 6

Three Counties Dog Rescue 19

dDeaflinks Staffordshire 10

Forever Hounds Trust 22

Rethink Mental Illness 12

British Chelonia Group 23

National Federation of the Blind of the United Kingdom 17

Pet Rescue Welfare Association 26

Spinal Muscular Atrophy UK 27 The Partially Sighted Society 28

CHILDREN & YOUNG PEOPLE Action for Sick Children 15

SUPPORT & ADVICE

Parenting Together 24

Victim Support 6

Youth Cancer Trust 25

Seafarers UK 9 Mothers’ Union 14

OVERSEAS AID ZANE: Zimbabwe A National Emergency 4

ENVIRONMENTAL Royal Forest Society 30

31 31

32 32