Providing debt and equity finance (loans and shares) in communities or markets where mainstream financial services are weak and which are said to be 'undercapitalised'.
CITR offers a tax incentive to investors in accredited community development finance institutions (CDFIs). The tax incentive is available to individuals and companies.
A trust is an arrangement whereby a person or persons (the trustees) is made the nominal owner of property for the benefit of another person or group of people (the beneficiaries).
All tangible assets which cannot easily be converted into cash. These are usually held for a long period, such as real estate, equipment, and other physical property.
Investing in the core costs of an organisation, such as its operational capacity and long-term sustainability, rather than supporting specific projects.
This publication is an output of a meeting held in January 2008 at VU University in Amsterdam, attended by many of the leading European academics who focus on charitable giving and philanthropy.