Section

Giving

Where local money comes from and the rules that attach to it once it arrives.

• Restricted funds, and the small organisations that spend them twice

  A donation given for one purpose cannot be used for another. The rule is simple and the bookkeeping that enforces it usually is not.

• Matching gift programmes are unclaimed because nobody asks

  Employer matching is among the most straightforward income available to a small organisation, and it mostly goes unused for administrative reasons.