ACT of kindness?

Article Abstract:

Changes to United Kingdom advance corporation tax (ACT) have meant that charities will be taxed on dividend income, as will pension funds, though they have been granted transitional relief. Higher inflation levels would mean that the impact of this change is more severe for charities. Charities are likely to see a drop in their income, and they should focus on total returns rather than separate capital and income. They should aim to boost yields for fixed interest vehicles, and examine with accounts whether stock buybacks and scrip dividends can be spent as income. Trustees should also assess spending levels for charities.

Portfolio Management, Taxation

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A slcie of the income pie

Article Abstract:

Only 10% of United Kingdom charities account for 88% of the gross income of the sector as a whole. Larger charities have seen a growth in their income, and smaller charities have seen relatively stable real incomes, but medium charities have seen a drop in their incomes of some 6% in real terms from 1994 to 1997. There has been a drop in donations from people aged between 20-years-old and 30-years-old. Donors do appear to be donating more though their numbers may not increase. Charities need to examine this issue collectively.

Volunteerism

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Prospects for property sector are good

Article Abstract:

UK charities should consider investments in real estate for a number of reasons. These include a shortage of prime space in certain locations due to lower levels of development, and the emergence of rental value growth. The UK real estate industry could bring real returns of over 10% annually in the five years from 1996. Charities can consider pooled vehicles or shares since they are not likely to have enough funds to make direct investments in real estate worthwhile.

Real Estate, Real Estate and Rental and Leasing, Real estate industry

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