ABSTRACT
In the USA total giving to the charitable sector in 2001 stood at $212 billion, representing a 0.5 per cent increase over the previous year (AAFRC Trust 2002). Just under 90 per cent of Americans offer donations to non-profits with people giving on average around 2 per cent of their income and contributing nearly 85 per cent of the total accruing to the sector (the balance coming from corporates and foundations). In the UK the picture is less impressive, although individuals still contributed £6.1 billion in 2001 and a further £1.5 billion in the form of bequests/legacies (Pharoah 2002). Individuals give an average of 1.3 per cent of weekly household income, but participation rates are noticeably lower than in the USA with only 68 per cent of the total population supporting non-profits (Passey et al. 2000).
