Giving Back Bet ter - Unlocking the potential of philanthropy in the

in the fact that they are able to stand aside from and criticise state action, or inaction, in the interests of the inarticulate man- in-the-street.”41 More recently in 2023, Lynne and Peter Smitham, the founders of the Kiawah Trust, have been funding the Early Education and Childcare Coalition that has been actively campaigning for the Government to invest in childcare and early years reform.42 A. [...] Gift Aid is a tax incentive that sees the Government top up the donation made to a charity by 25% of the gross value of the donation, while also allowing higher and additional rate taxpayers to claim a rebate on their donations.46 For an average earner in the UK, a £100 donation would be topped up with £25 from the government, meaning the charity receives £125. [...] Levels of charitable donations and the likelihood of donating were found to be positively associated with hyperlocal income inequality.77 It is therefore unsurprising that London sees some of the highest levels of donations in the country: income inequality in London is twice as high as the rest of the UK. [...] The top-up element that charities receive is called the ‘match.’ This is in addition to the gross donation that charities receive and is equivalent to 25% of the value of the gross donation. [...] In New Zealand and Canada, tax credits can be claimed between 20% and 50% of the value of the donation, while France offers a tax credit of up to 66% of the value of the donation.