Suchergebnisse

The published accounts of charities offer a fruitful data source for voluntary sector researchers. This paper presents a critique of some of the risks associated with charity accounts data. It argues that without proper consideration of these risks, research using charity accounts may offer less certainty than is often assumed. It nevertheless highlights ways in which charity accounts can be used with a reasonable level of confidence. Finally, the paper discusses more broadly the central purpose of charity financial reporting and the extent to which this may or may not align with the needs of researchers.

Cover -- Title -- Copyright -- CONTENTS -- List of figures -- List of tables -- Foreword -- Preface -- Acknowledgements: our personal wine journeys -- List of abbreviations -- 1 The nature of wine, protected designations and labelling -- 2 Understanding the significance of wine -- 3 Fine wine or plonk? -- 4 Wine consumers -- 5 Terroir -- 6 Wine at home -- 7 Licensing law, duty and the ethics of alcohol -- 8 Marketing of the wine experience -- 9 Wine societies and wine education -- 10 The semiotics of wine -- 11 The importance of wine in contemporary society -- Index.

Research on charity regulation is frequently triggered by charity law developments. However, it is often unclear what impact such research has on policy makers and parliamentarians shaping charity regulation. Both authors of this paper were called to give evidence to the Parliamentary Joint Committee examining the draft Bill that led to the Charities (Protection and Social Investment) Act 2016. We review the possible impact of our evidence on the ultimate Act and on charity regulation more broadly.

Obtaining support from grant-making trusts is a crucial element in the fundraising strategies of many third sector organisations. But while there is an extensive literature on crafting successful grant applications and on the funding policies of trusts, there has been little consideration of the attitudes of funders and fundees and the impact of these attitudes on the application process. Churches are one, relatively unstudied part of the third sector, especially in terms of external fundraising. This article considers the relationships between churches and grant-making trusts, based on attitudinal data from both parties. The findings show that, while in general grant-making trusts will fund churches undertaking community projects, the onus is on the churches to prove they are not proselytising. It was also found that the ability of churches to explain their charitable status effectively, and thereby demonstrate that they are within the scope of trust funding, is limited through their own poor understanding of this status.