Payroll giving became tax effective in 1987. Since then, it has grown steadily, but has never reached the success of payroll giving in the USA, where it accounts for the highest yielding and lowest cost form of fundraising.
This paper looks at payroll giving in the UK and reports the findings of a large scale survey of payroll givers. It also examines tax reliefs in encouraging giving through the payroll, and the role of stakeholders in such charities, companies and agency charities. Copyright © 2002 Henry Stewart Publications