A Guide to Giving
3rd edition, December 2008
Editor: Susan Mackenzie
Produced by Philanthropy UK
Philanthropy UK is hosted by the Association of Charitable Foundations
www.philanthropyuk.org
Published by the Association of Charitable Foundations
ISBN: 978 1 897916 35 3
© copyright 2008 Association of Charitable Foundations (ACF)
All rights reserved: no part of this work may be reproduced in any form without permission in writing from ACF.
Association of Charitable Foundations
Central House
14 Upper Woburn Place
London WC1H 0AE
Tel: 020 7255 4499
www.acf.org.uk
Email: acf@acf.org.uk
ACF is the UK wide support organisation for grant-making trusts and foundations of all types. ACF’s members include over 300 independent trusts and foundations of all sizes, with total grant-giving of more than £1.25 billion per year. Association of Charitable Foundations is a charity registered in England and Wales and is a company limited by guarantee.
Company registration number: 5190466; Registered charity number 1105412
A catalogue record for this book is available from the British Library.
First published in September 2003
Author: Theresa Lloyd
ISBN: 1 897916 09 4
Second edition, October 2005
Editor: Susan Mackenzie
ISBN: 1 897916 28 0
Every effort has been made to ensure that the information provided in A Guide to Giving is current at the time of publication (December 2008), but the Association of Charitable Foundations (ACF) cannot guarantee its accuracy. If you are considering any investment you should seek appropriate professional advice. This guide is not intended to replace professional advice on particular investments or the manner in which tax relief is applied under any scheme, and you should not rely on it for such purposes. You are responsible for your own tax and financial affairs and so should seek independent advice. ACF cannot accept responsibility for the investment choices you make.
Views expressed in A Guide to Giving are not necessarily those of Philanthropy UK or the Association of Charitable Foundations.
Coutts & Co is not responsible for the content of A Guide to Giving, and the content does not constitute any advice whatsoever from Coutts & Co. The case studies and profiles within the Guide are not necessarily clients of Coutts & Co. Coutts & Co shall not be liable for any loss whatsoever arising from your reliance on any information produced in the Guide.