ANNUAL REPORT. Enabling philanthropy across Europe

Transcription

1 ANNUAL REPORT 2014 Enabling philanthropy across Europe

2 Welcome to TGE s 2014 Annual Report, a year of many developments for the network. Development not only because the strategic exercise took place, following which several crucial decisions were taken and started to be implemented, but also development and growth of some key figures. In a nutshell, TGE transferred an amount of 12 million in gifts from 5398 donors to 333 beneficiary organisations, got 9955 visits on its website and promoted the network in the context of at least 7 events. This report aims at the visualisation, comparison and contextualisation of these numbers on the network and national level. 1

3 RESULTS 2014 Turnover Analysis The above graph demonstrates the total donated amount that has been transferred through the network each year since In 2014, TGE made it possible for more than 12 million donations to reach public-benefit organisations across borders. The increase in comparison with the previous year is clear: we can speak of a growth of 37% since 2013 when the figure exceeded 8,5 million. It can also be concluded that there is a continuous and visible rise of the network s figures since Donors NUMBER OF INDIVIDUALS AND CORPORATIONS Whereas the total amount of gifts raised significantly from 2013 to 2014, the number of donors/donations does not show such a considerable growth. The network went from 5001 donors in 2013 to 5398 donors in The number of donations did not raise as much as the total donated amount. This can be explained by the fact that the number of gifts over almost doubled in comparison with the previous year (and the big donation to the Design Museum), as can be seen on the table Due diligence on larger donations (p. 6). In 2014, exactly like in 2013, 93% of the donors were individuals and 7% were corporations. 2

4 DISTRIBUTION OF DONORS PER COUNTRY 5398 individuals and corporations donated to organisations abroad through TGE. As in 2013, the countries with the most donors were Belgium with 2581 donors, followed by Germany with 1789 and France with 636. Beneficiaries DISTRIBUTION OF BENEFICIARIES PER COUNTRY In total, 333 beneficiary organisations received transnational gifts. 122 of these organisations are located in the United Kingdom, 84 of them in France and 47 are from Belgium. In 2013, a total of 259 PBO s could benefit from the network: 84 in the United Kingdom, 67 in France and 47 in Belgium. 3

5 Amount donated AMOUNT DONATED PER TYPE OF DONOR As can be seen on the graphic, there was a significant rise in the total amount that individuals donated in Since there are more or less the same number of individual donors in comparison with the previous year (cf. p.2), this growth in the total donated amount could be explained in two ways. Firstly, it has to be mentioned that the figures from 2006 to 2013 are not entirely reliable since some gift amounts in the annual statistics were covering both individuals and corporations. For 2014 however, the figures were calculated by separating for each gift the amount donated by individuals from the donations made by corporations. A second explanation can be that individuals made donations of a bigger amount. Another key point is the stabilisation, a slight decrease even, of the corporate s gift amount. DISTRIBUTION OF OUTGOING GIFTS AMOUNT PER COUNTRY The most generous source country was Switzerland, followed by Germany and Belgium. This is no surprise as Switzerland and Germany transferred the two biggest gifts of 2014 (cf. p.6). Switzerland raised as it came third in 2013, with Belgium as second and Germany as the country that transferred most outgoing gifts abroad. 4

6 DISTRIBUTION OF INCOMING GIFTS AMOUNT PER COUNTRY The country that benefited the most from European cross-border donations was the United Kingdom, with France as second and Switzerland as third. In 2013, the third beneficiary country was Belgium. SECTOR In 2014, the most popular sector for donors remained education, that nevertheless left more space for a rise of the cultural sector compared to the previous year. International development was third, with a slight decrease. The religious sector showed a significant growth: from 0,05% in 2013 to 7,29% in This is to be explained by the fact that the second biggest donation of 2014 was transferred to CEAM in Switzerland. 5

7 Due diligence on larger donations 2014 Name of the beneficiary organization TGE Partner of source TGE Partner of destination Sector Nr of donors/type of donor Amount donated ( ) Design Museum SPF CAF 5 1 I ,00 CEAM Maecenata SPF 6 1 I ,40 WFP Maecenata VGE I / 57 C ,80 Johnson & Johnson Corporate Citizen Trust KBF CAF 3 1 C ,00 Columbia UK Fund Limited Maecenata CAF 4 3 I ,90 Stanford University SPF CAF 4 2 I ,00 Columbia UK Trust-Fund SIPA SPF CAF 4 1 I ,00 King Baudouin Foundation (Fonds Maredsous) CAF KBF 5 1 I ,00 Fondation Napoléon KBF FDF 5 3 I / 1 C ,00 University of St. Andrews Maecenata CAF 4 3 I ,00 Cardiff University KBF CAF 4 1 I ,00 Insead KBF FDF 4 95 I / 16 C ,00 University of Pennsylvania Foundation Maecenata CAF 4 8 I ,60 We Forest OF KBF 1 20 C ,20 Friedrich Schiller University Jena SPF Maecenata 4 1 I ,00 Institut Français SPF FDF 5 1 C ,00 World Policy Conference FDF SPF 1 1 C ,00 EFER OF KBF 4 4 I ,00 Fondation Braillard Architectes CAF SPF 4 I ,80 Institut du Cerveau et de la Moelle épinière (ICM) SPF FDF 3 1 I ,00 Ashoka KBF FDF 2 12 I / 4 C ,00 Fondation HEC SPF FDF 4 2 I ,00 Europa Nostra Amsterdam SPF OF 5 2 I ,00 Fondation Pour le Développement de la Médecine Interne en Europe FDF SPF 1 1 I ,00 Opera Fuoco Maecenata FDF 5 1 I ,00 TOTAL ,70 6

8 2013 Name of the beneficiary organization TGE Partner of source TGE Partner of destination Sector Nr of donors/type of donor Amount donated ( ) The Global Fund Maecenata SPF 2 1 C ,44 Fondation Moonens FDF KBF 5 1 I ,00 Fondation Napoléon KBF FDF 5 4 I / 2 C ,00 Columbia UK Fund Maecenata CAF 4 2 I ,23 Bocconi University CAF VGE 4 I ,40 Johnson & Johnson Corporate Citizen Trust KBF CAF 3 1 C ,00 Princeton Charitable Foundation SPF CAF 4 1 I ,00 Stanford University SPF CAF 4 1 I ,00 Verso Foundation VGE FDL 4 1 I ,00 HEC SPF FDF 4 1 l ,00 Institut du Cerveau et de la Moelle épinière (ICM) SPF FDF 3 1 C ,40 Institut Pasteur SPF FDF 3 1 I ,60 EFER OF KBF 4 1 I ,00 University of St. Andrews Maecenata CAF 4 1 I ,00 TOTAL ,07 TGE went from transferring 14 large donations in 2013 to 25 in These donations represented 65% of the total transferred amount, compared to the 56% of the previous year. 7

9 TGE s development, knowledge centre and promotion Network development POSSIBILITIES OF EXTENSION In 2014, even though TGE did not have the chance to welcome new partners, we have been actively working on making the network known in other countries. In this regard, TGE has developed contacts with interested potential partners in Croatia, Austria, Greece and in the Czech Republic. To be followed STRATEGIC EXERCISE During TGE s 2013 Annual Meeting in Amsterdam, the network decided that it needed an external appreciation of its development. In February 2014, a call for projects was sent to several consultants to hold a strategic exercise for TGE by evaluating the network s current way of functioning and external communication. After receiving several proposals, the partners voted for their preference and invited the three consultants who had received the most votes to hold a presentation at the KBF in June. Following this, Context Partners was chosen and started to work in July. Context Partners presented its recommendations at the TGE annual meeting on October 9th in Munich. In a nutshell, their assessment was that TGE was a loose community rather than an integrated network. In order to become a true network and to deepen its impact in Europe, Context Partners gave several recommendations which were discussed during the Annual Meeting. The following decisions were taken by the network: Hire a TGE network manager Develop a new mission, vision and tagline Implement a crisis communication procedure Hold operational (virtual) meetings 4/5 times a year Draft a service(-level) agreement Create member profiles Have mentors for new members Develop an ICT storage / document sharing platform Send TGE E-newsletters Establish TGE s presence on social media Extend the network to Asia and to other parts of the world Change of TGE s visual identity (logo, website) Create a library of stories, pictures and videos for TGE promotion Develop a communication toolkit Develop KPI for TGE s figures Present activities of members during the annual meetings Several of these decisions started to be implemented at the end of 2014 with the arrival of TGE s first Network Manager. Knowledge Centre TGE - EFC PUBLICATION At the beginning of 2014, TGE released a study in collaboration with the European Foundation Centre (EFC) concerning the current tax treatment of cross-border philanthropic activities in the different EU countries: 8

10 Taxation of cross-border philanthropy in Europe after Persche and Stauffer - From landlock to free movement?. The aim was to understand whether and how the European Court of Justice non-discrimination principle on the taxation of cross-border philanthropy is being implemented by Member States and to raise awareness of the hurdles that cross-border philanthropy still faces as well as to explore concrete opportunities that exist to improve the situation, at policy and practical levels. This study was combined with the development of 28 country profiles that can be found on the TGE website with practical information about cross-border philanthropy. The initial print run for the study was 1,000 copies and it has been widely distributed during sector events (such as the EFC AGAs), to the Donors and Foundations Networks in Europe (DAFNE) network, to all those organisations/experts contributing to the content of the study and to relevant contacts at the European Commission. The study was certainly timely and garnered a good level of interest among sector and EU press, with articles on the study and drawing attention to the issue of taxation of cross-border philanthropy featuring in amongst others: Euractiv, EU Observer, Alliance and ThirdSector. On 13 February 2013, TGE and EFC hosted a workshop at Philanthropy House in Brussels to discuss the findings of the study. This event brought together over 50 stakeholders: foundations and their donors and beneficiaries, as well as academics, legal practitioners, and tax and philanthropy advisers from across Europe, in addition to representatives of the European Commission. Feedback on the event was very positive participants represented diverse perspectives but the discussions revealed a clear unifying interest in moving this debate forward and exploring in a collaborative fashion the options to improve implementation of the non-discrimination principle and ease the access to due tax incentives for those undertaking cross-border philanthropic activities. The study has played an important role in opening up the conversation on the issue of discriminatory tax treatment of cross-border philanthropic activities. It has supported the sector s dialogue with the European Commission and proves to be a valuable information source for foundations and donors who are in the process of determining how they might carry out their cross-border philanthropic activities tax effectively: the EFC regularly receives requests from members and non-members engaged in cross-border philanthropy and looking for information on the laws and practices in the countries they are dealing with. STATISTICS TGE WEBSITE In line with the other 2014 figures, the number of visits and visitors on the TGE website shows a constant growth. With 9955 visits and 7174 unique visitors in 2014, the figures have risen with respectively 33% (visits) and 39% (unique visitors) compared to the previous year. 9

11 SUBSCRIPTIONS TO TGE S E-NEWSLETTER In 2014, 64 individuals subscribed on the website to receive TGE s e-newsletter. Most came out of Romania which could be understood as a consequence of Odorheiu Secuiesc Community Foundation s communication campaign which took place between April 2014 and May TGE Promotion TGE was promoted by network partners during the following 2014 events 1 : February 13 th : TGE-EFC workshop, Philanthropy House, Brussels June 26 th : Association Française des Fundraisers, Paris July 3 rd : Stiftungstag, Vienna November 20 th : European Fundraising Association, King Baudouin Foundation, Brussels December 2 nd : TGE Spain Event Filantropía sin Fronteras, Madrid April 2014 May 2015: TGE communication campaign, Odorheiu Secuiesc Community Foundation, Romania August 2014 August 2015: TGE Promotional Campaign, Carpathian Foundation Slovakia 1 To be completed with other national promotional events 10

12 FINANCIAL REPORT 2014 At disposal on 31/12/2013 on KBF budget code: ,18 Out : - Internet: 419,75 - Website: 798,60 - Context Partners: 30250,01 - Catering o EFA Meetings: 188 o Presentation consultants strategic exercise: 92,22 o Munich: 802,40 o Lunches: 22,70 - TGE Promotion o VITA TGE Promotional event (Bari 2013): 7000 o TGE Promotional Campaign Slovakia: 5500 o Spain TGE Event: 9680 o Promotional Campaign Romania: Translation: 477,55 - EFC/TGE o Country Profile Slovenia: 840 o Sending Publication: 76,14 o Exhibition: 67 - Travel (promotional & annual meeting) o Airline tickets: 3289,43 o Taxi: 38 o Public transport & Mileage: 818,85 o Parking: 13,60 - Accommodation (promotional & annual meeting) o Annual meeting: 209,47 o Accommodation: Other o Business Gift: 249,4 o Salaries on projects (Intern TGE Network Manager 12/2014): 1834,33 o Annul Dext 2013/084: 2013-B EFC: (!!Reimbursement of EFC wrongly attributed by KBF Accounting Department in 2013 on TGE budget) TOTAL OUT : 79801,45 TOTAL IN (1% fees 2013 paid by members in 2014): 47841,90 Global total out (total out total in): 31959,55 At disposal on 31/12/2014 : 54034,63 END 2011 END 2012 END 2013 END , , ,18* 54034,63 *Should be read 73994,18 (12000 error). 11