ILM News page
Freedom to Benefit Charities Confirmed
from Wilsons Solicitors LLP, 5th February 2010
At the heart of the work of all ILM members lies one of the most important principles in English law: a citizen of England and Wales is free at his death to dispose of his own property in whatever way he pleases. There is no forced heirship in this country.
One could be forgiven for thinking, at times, that the extent of a person’s testamentary freedom is in reality dependant upon their choice of beneficiaries. After all, the caselaw makes it clear that charities cannot have any relevant ‘needs’ for the Court to take into account when considering claims under the Inheritance (Provision for Family and Dependants) Act 1975. For some, the fact that a deceased person chose to leave money to charity means that it is easier and somehow more acceptable to go against their last wishes.
A recent Judgment at Appeal level confirmed that it is not. The Appeal Judge stated, in no uncertain terms, that the Court should be as cautious about interfering with a testator’s wish to leave money to charity as it would a wish to benefit any other class of beneficiary. It is the extent of the testator’s right to choose that is under examination (an objective question) rather than the very subjective question of whether the testator’s intended beneficiaries deserve their legacies.
The Judgment I am describing was given on 1 December 2009 in relation to a 1975 Act claim by the adult daughter of J. J’s Will left her estate to three charities: RSPCA, RSPB and the Blue Cross. It left nothing to her daughter. The charities defended her application and Wilsons represented them.
J’s husband, T, died in 1960 in an industrial accident. She was by then pregnant with her daughter. She never had any other children. In 1977 the daughter, aged 17, in the words of the Judge “secretly left home during the night and went to live with N [her boyfriend]”, of whom J disapproved. Relations between mother and daughter were never the same again. There were some sporadic periods of reconciliation, but mother and daughter did not see each other at all after early 2000, and J was found dead in her home on 10 July 2004.
By the time of her mother’s death, the daughter was in her early 40s, married with five children (two of them adult) and had been reliant on benefits for much of her adult life. Her family lived in a Council house. She had known for at least 10 years that she was not going to receive anything from her mother’s estate.
The charities made repeated attempts to reach settlement but could not, so the case went to trial. The Judge awarded the LSC-funded daughter £50,000 but ordered her to pay the bulk of the charities’ costs. The daughter appealed, seeking a larger award, as a consequence of which the charities cross-appealed. Again, their attempts to reach settlement did not succeed and the Appeal went to a hearing.
Far from being critical of the charities’ involvement in the proceedings, the Appeal Judge described their approach to the Appeal as ‘pragmatic’ and ruled in their favour. She considered that the first-instance Judge’s approach had been wrong in law and ruled that the Court should not have interfered with J’s decision to leave her estate to charity: an absence of provision for a daughter can be reasonable. In doing so, she reaffirmed the core principle that every Judge should keep in mind:
“Nothing in the 1975 Act undermines the basic proposition that a citizen of England and Wales is at liberty at his death to dispose of his own property in whatever way he pleases.”
The importance of this Judgment for ILM members is that it confirms the Court’s adherence to the principle of testamentary freedom, as the starting point in considering claims under the 1975 Act.
Case Reference: H v David Robert Mitson (Personal Representative of J Deceased) and 4 Others [2009] EWHC 3114 (Fam)
James Aspden
Associate
Wilsons Solicitors LLP
Tel: 01722 427677
Email: james.aspden@wilsonslaw.com
Good news from ILM re European Commission Succession & Wills consultation
December 2009
We are delighted to advise that following objections forcibly made by ILM and by charities and other organisations to the Government's recent consultation paper on whether the UK should opt-in to proposed EC regulation on succession and wills, Justice Secretary Jack Straw has announced that the UK will not be opting in to the proposals, but will still participate in negotiation.
The text of the Written Ministerial Statement follows:
"The Government has today decided not to opt-in to the European Commission’s proposed Regulation on succession and wills. This means the UK will not be bound by this Regulation.
Hundreds of thousands of UK citizens live and work in other EU Member States, and millions of others enjoy holidays in the EU. The diversity of rules and systems that apply to succession in different Member States can make for considerable complications where a person owns property across borders. In principle therefore, efforts to simplify and clarify the rules which apply to international successions could produce huge benefits for UK citizens, and the Government is strongly supportive of the project in principle. However, there are potentially significant problems identified with the proposal that the EU Commission has published. These were set out in a public consultation document, copies of which are available in the libraries of both Houses.
That consultation document highlighted two key problems. The first, and most difficult of those, was “clawback”, which describes a legal mechanism where gifts made during a person’s lifetime can be recouped after their death. The introduction of this concept into the UK could create major practical difficulties, particularly for the recipients of such gifts including charities.
The second key concern was the proposal’s reliance on “habitual residence” as the sole connecting factor, i.e. the factor of a person’s circumstances which determines when the Regulation’s other rules apply. Using “habitual residence” in isolation in this way could mean that the relatives of anyone who lived abroad for a relatively short period of time and then died there would find their estate was subject to a law with which they had no real connection. That could lead to unforeseen and unfair outcomes.
The Ministry of Justice’s recent public consultation confirmed that these issues are widely considered to be of very significant concern. A report of that consultation will be published in due course.
The Government has concluded that the potential benefits of this proposal are outweighed by the risks and has therefore decided that the best course of action is not to opt in to the proposal and the UK will therefore not be bound by the outcome.
The Government intends, however, to engage fully with the forthcoming negotiations between Member States on this proposal, with the aim of removing the points which currently cause concern and to deliver further improvements for citizens with links and assets in more than one country. If that can be achieved, the Government could then decide to seek to adopt the final Regulation. That will be considered and consulted upon as appropriate at that time."
Given the potentially devastating consequences which opting-in to the proposed EU regulations could have had for the charitable sector, ILM is certain that our members will all be delighted with this encouraging news.
Charities' income hit by downturn - Money Talk
By Stephen George - Chairman, Remember A Charity, 7th April 2009
Legacies add to the income charities receive from collections. At the best of times, talking about your will can be an uncomfortable topic. But right now, during one of the toughest financial periods the UK has seen, we all have the opportunity to make our last wishes matter to others.
Money left to charities in wills forms the economic foundation of the voluntary sector, It amounts to more than £1.9bn every year, 30 times the sum raised by Comic Relief.
But there is a problem. The latest data shows that such legacy income fell by £66m in the last three months of 2008. And a recent report by the Smith Institute concluded that we may see a further loss of between £150m and £200m in 2009, as house prices and share values tumble.
Greater demand - The hard facts are that in an economic downturn, charities see an even greater demand on their services.
FIVE TIPS
Talk it through with family
Write a new will
Use a codicil to change an existing will
Consider the Inheritance Tax threshold
Leave what you think is appropriate
Yet without this vital income, many charities would struggle. Others would simply not exist.
So is there anything that can be done to help charities in the future? The answer is a resounding yes.
Right now, just 7% of people leave a gift to charity in their will. If it were increased to just 11%, that would reverse the fall in charity income and help deliver an extra £1bn each year of funding for charities.
Remember A Charity - a group of over 140 charities working together - has launched a campaign to make leaving a gift to charity in your will a normal thing to do.
In general, people have three main concerns:
How can I leave a gift in my will and also look after friends and family?
I will never have enough money to leave a legacy
People like me don't leave legacies - they are for the very rich or slightly mad!"
But when asked, one in three say that they would be happy to leave a small gift to charity in their will after having looked after family and friends.
The truth is that after looking after family and friends first, a small share of whatever is left can make a real difference to charities and the invaluable work they do.
Leaving a gift to charity in a will needs to become the norm, rather than the exception, if charities are to weather this economic storm and survive and prosper in the long run.
Talk it through
So what's my advice to people thinking of leaving a charitable donation in their will?
If you have any concerns, talk it through with your family. Help them understand your reasons for giving and that they are your priority.
The simplest way to include a charity in your will is to write a new one. Once a new will is written, it makes any wills made by that person in the past void. You can make a new will with a will-writing professional.
Alternatively, you can make an addition to a will that has already been made - known as a codicil. This is all quite straightforward, but if you choose to use an addition in this way, then be careful.
When you cancel a will which contains a codicil, the codicil does not get cancelled automatically.
Inheritance tax
Think about inheritance tax.
If you think your estate may be over the threshold, currently set at £325,000 for 2009/10, a gift to charity can be a good way to reduce the amount subject to inheritance tax.
Leave what you think is appropriate. It can be as large or as small as you like - a small percentage of whatever is left after you have taken care of family is one way that many choose to do.
Whatever the amount, you can be assured it will help some very deserving charities around the UK.
Last weekend saw the funeral of Jade Goody. Details of Jade's will, as reported in the media, revealed that after she had made provision for her children, she went on to remember a number of charities.
We may not all have Jade's wealth, but we all have the same opportunity to make a difference in just the same way.
HIP changes from 6th April!
From 6th April 2009, all properties will be required to have a Home Information Pack from the first day they are placed on the market. The HIP will now include a new Property Information Questionnaire (PIQ) completed by the seller - a summary of useful information for buyers, such as flood risk, parking and service charges, before they even commit to a viewing.
For more information on HIPs and downloading your PIQ, go to www.direct.gov.uk/homebuying.
European court ruling brings tax relief on cross-border donations By David Ainsworth, Third Sector Online, 28 January 2009
European Court of Justice decision will mean changes in law for most EU countries
UK charities will be able to benefit from tax relief on donations made from anywhere in the EU, the European Court of Justice ruled on Tuesday.
In a test case brought by a German donor, Hein Persche, the ECJ ruled he was entitled to the same tax relief on a donation to a Portuguese charity as he would be if he was giving within his own country.
The ruling means a change in the law in most countries, including the UK, to prevent tax relief being given only on donations to domestic charities. It means that if a donor in another EU country gives money to a UK charity, it should become eligible for tax relief according to that country's domestic rules.
However, countries will have to give tax relief only to organisations recognised as charities according to their own law.
Clive Cutbill, head of international philanthropy at law firm Withers, said the ECJ's ruling might cause administrative problems for the UK government and for charities.
"The new rule means governments can't discriminate against a charity just because it's foreign," he said. "But it still has to pass a charitable benefit test. Something that is a charity elsewhere in Europe may not qualify in the UK.
"This means the UK may have to follow the lead of the Dutch government and create a register of approved foreign charities. It could mean a big administrative headache for someone."
He said charities could improve their marketing overseas to take advantage of the new ruling, but that UK organisations could suffer because more foreign nationals would decide to send money home instead of donating in the UK.
Major donors 'will continue support in recession'
By Hannah Jordan, Third Sector Online, 16 December 2008
A Philanthropy UK report says some major donors will even increase their support for charity during the economic downturn
Major donors will remain committed to supporting charitable causes with some likely to donate more during the recession, according to a report out this week.
Interviews with philanthropists and their financial advisors, published in an article on philanthropy advice website Philanthropy UK, reveals that some major donors will give more to domestic causes during the economic downturn because of an increase in need.
Others say they intend to continue giving at the same rate in order to fulfil long-term strategic goals.
The £10.6bn Question report claims that feelings of panic in the sector are not being mirrored by donors, but they are being more cautious. Philanthropists are likely to change the way they give rather than the amount and they will be more focused on the impact made by organisations as well as how efficiency they operate, the report suggests.
Charities are advised that philanthropists will be looking for greater accountability and transparency. They must be clear about their mission and focus on organisational development and governance while reducing unnecessary costs and diversifying funding sources.
The report also says that most philanthropic giving comes from funds already set aside in trusts and foundations and that these will continue to yield throughout the slowdown, providing a stable income stream for charities.
Charities that invest 'can prosper in the recession'
By David Ainsworth, Third Sector, 12 November 2008
The recession will offer opportunities as well as threats to charities that are prepared to make investments, according to charity finance professionals.
The possible benefits of the economic downturn included the chance to hire high-calibre staff, snap up cheap property and take advantage of lower advertising rates, they said. Quinton Seeman, a resourcing adviser at Save the Children, said the current conditions gave charities a "once-in-a- generation opportunity" to recruit people with essential skills.
"There are a lot of phenomenal people out there who are saying that this is the time to do what they want," he said. "At the same time, a lot of charities are considering a recruitment freeze.
"That's exactly the wrong thing for them to do. This is the time to try to pinch people from the corporate world who have had enough of the rat race.
"Charities must make sure they get in front of people who are thinking of switching careers."
One charity finance director, who asked not to be named, said that the recession also provided an opportunity for charities to manage personnel budgets by removing problem staff.
"If you decide you need to reduce staff numbers by 5 per cent, this offers an opportunity to remove the worst performers," he said.
Helen Verney, finance director of Jewish Care, said her organisation had already seen advantages in the property sector, where work on a major project was ahead of schedule and on budget.
"This is a good time for buying or building property," she said. "You could take advantage of cheaper property prices, lower construction costs and reduced financing costs."
Martin Birch, finance director of Christian Aid, said he expected that the recession would also provide marketing opportunities.
He said his charity's work with people in poverty, who would suffer disproportionately from the global economic conditions, could persuade its supporter base to continue donating.
"Some forms of advertising are more or less free at the moment," he said. "So we won't cut back on investing in building the profile of our cause."
Fundraisers select likely losers
By Hannah Jordan, Third Sector, 29 October 2008
International development, arts and culture and animal welfare charities will be worst hit by the global economic downturn, a new survey predicts.
The poll, carried out at the International Fundraising Congress in the Netherlands this month, asked 100 fundraisers from around the world to rate how badly the impending recession would affect fundraising in a range of cause areas.
Respondents were asked to assess the impact they thought the economic conditions would have on a variety of causes and rate them on a five-point scale from "relatively low" to "extremely severe".
Fifty-five per cent of those surveyed rated the impact on arts, heritage and culture charities as either severe or extremely severe, compared with only 3 per cent who gave it the lowest rating.
International development was rated by 40 per cent of respondents as at risk of being severely or extremely severely affected, and 4 per cent thought the impact would be relatively low. Twenty-two per cent said animal welfare charities would suffer severe or very severe effects; 5 per cent thought they would suffer relatively low impact.
Clive Tweedy, chief executive of Arts & Business, a charity that encourages relationships between business and the arts, agreed the downturn could be damaging.
"The arts are seen by many businesses as something they do in good times but not bad," he said. "Clearly arts will slip down people's priorities, but I am confident there are a lot of people out there who will not pull out."
John Cole, deputy director of marketing at veterinary charity PDSA, said the figures did not surprise him. "Fundraising is always a challenge and, with the recession looming, we have no doubt it will put our supporters under more pressure," he said.
Respondents generally agreed that children's causes, emergency relief, medical and faith-based causes would be least affected by the recession.
Only 1 per cent said children's causes would be severely affected, compared with 49 per cent who felt they would suffer low or relatively low impact.
Nearly 40 per cent of respondents felt they should expand to fight for market share, whereas 18 per cent felt downsizing was a realistic option, the survey showed.
KEY POINTS
Percentage of respondents saying causes will face severe losses
55% - Arts, heritage and culture
40% - International development
22% - Animal welfare
1% - Children's causes.
Long-term donors are key to surviving economic crisis, charities warned By Hannah Jordan, Third Sector Online, 9 October 2008
Charities should nurture loyal supporters to survive the looming recession, fundraisers at a conference in London have been told.
John Studzinski, a philanthropist and investment banker, told delegates at the Raising Funds from the Rich event this week that the economic conditions meant that donor behaviour would become polarised and charities would lose ‘fair-weather' supporters.
Loyal donors would want to help charities succeed, he said: "If you approach them appropriately, those who care most passionately about your work will stand by you and see you through this period."
Studzinski predicted major donors and foundations would cut back on grants because of their reduced income and donors would become more aggressive about seeing their money go towards the cause and not into overheads.
He also said that corporate giving would fall and warned charities not to rely on it for income. "Don't take companies too seriously - they tend to see you as a marketing tool," he said. "They will cut back on your donations before they cut back on people."
Governments are also likely to reduce community spending and cut charity funding, according to Studzinski. But charities should not panic, he said.
"This is going to be a tough period for charities, but I think that we can learn a lot and emerge stronger."
VAT windfall for animal charities
By Helen Warrell, Third Sector, 27 February 2008
Animal refuge charities will be able to claim back hundreds of thousands of pounds from government after a tribunal ruling that will make the sale of stray dogs and cats exempt from VAT.
Charities do not have to charge VAT when selling donated items. Until now, animals were considered donations only if they were directly handed over by their owners, meaning sales of strays incurred VAT.
The case, brought successfully by Plymouth-based Gables Farm Dogs' and Cats' Home, invoked the common-law principle of 'finders keepers' to confer ownership on people who find strays and give them to a rehoming centre. Many charities will now be able to make retrospective VAT claims on sales of strays.
"It's a remarkable coup for a small home," said Tony Harris, general manager at Gables Farm. "The judgement will benefit charities around the country."
Gales Farm is owed £20,000 in backdated claims. The Dogs Trust estimates that it is owed £100,000.
Humour 'crucial' to legacy appeals
By Hannah Jordan, Third Sector, 2 July 2008.
Charities should use humour and soft language in their efforts to persuade donors to leave legacies, according to new research by marketing agency TDA.
The agency has completed the first stage of an extensive study, commissioned by a consortium of five major UK charities, into what prompts donors to remember charities in their wills. The study involved six focus groups of regular donors aged between 50 and 75.
Participants said they felt alienated by blunt requests or direct references to death, but humorous phrases such as "kick the bucket" received a positive response.
Jill Marsh, legacy manager at Save the Children, a member of the consortium, said: "It has been a real insight and it gives us some great pointers in terms of focusing our legacy fundraising and shaping our future strategy."
The second phase of the study is expected to be completed by August.
How to ... Recruit and maintain major gift donors
(from Emma Rigby of Third Sector, 26 September 2007)
Major gift donors are increasingly important for charities. "The amount we receive this way is definitely going up," says Alan Gosschalk, director of fundraising at Shelter.
The Red Cross expects to double major donor income between 2004 and 2010 and will expand its major donor fundraising team from four to six people next year. NfpSynergy's report 21st Century Donor adds: "Giving to a cause they care about passionately will increasingly be as much a part of many rich people's lifestyles as mortgages, second homes and holidays."
It is also a cost-effective way to fundraise: for every pound spent, major donations bring in between £8 and £10, says Paul Marvell, head of major donors and events at the British Red Cross.
The number of occasions when individuals receive lump sums of money - from bonuses or divorce, say - has increased in the past five years, according to the Barclays Wealth Insights paper, and the amounts concerned are now large enough to make these people consider philanthropy. But how do charities woo big donors?
1. Identify your prospects Shelter's major donor research team scans its own databases for prospects. Susan Mackenzie, director of Philanthropy UK, recommends starting at home. "Look to your own organisation's trustees - they might be able to recommend potential prospects."
Marvell adds: "We sift our direct mail base for donors who have given above average donations."
The Red Cross identifies prospects from attendees and committee members at its high-value events as well as networking with existing donors and contacts made through corporate relationships. "We have a network of senior volunteers across the country," says Marvell. "In some cases they are extremely well connected and provide a rich source of donor prospects."
Research tools such as the Community Foundation Network website help identify individual or corporate donors outside the organisation, says Mackenzie.
The Red Cross keeps an eye on wealthy individuals in the City who are likely to come into money. But Shelter's Gosschalk says: "Its hard to contact someone cold and get a positive response. We ask existing supporters and regular donors if they have good contacts."
2. Understand donor motivation Philanthropy UK's research suggests that belief in the cause, the wish to leave a legacy, a sense of duty and having a good relationship with a charity are all motivators.
The Red Cross's Marvell says: "It could be affinity to the cause - for example, a cancer charity that a family has historically supported."
Gosschalk looks to moral responsibility. "People think it's wrong that others suffer hardships while they themselves are lucky," he says.
3. Engage them Philanthropy UK's Mackenzie says a bespoke approach works best, depending on donors' interests and their capacity to give: "We get them excited about the organisation, communicate the charity mission to them and point out the impact they could make."
This could happen at a trustee lunch or by means of a site visit, she says. "If it was a senior volunteer, the chairman of that project might make a peer-to-peer appeal," she adds.
A chief executive might make the initial approach to a really senior external prospect outside the organisation, according to Mackenzie; then senior level staff would maintain the relationship.
4. Find out what donors need "The key is finding out what kind of recognition the donor wants," says Marvell. "These can range from letters from the chief executive to the opportunity to have something named after them."
Sometimes a simple update on the results of their donations is sufficient; some people like to be taken to social events, gala dinners or balls.
"For really important cases we take donors on project visits around the UK - or, in exceptional cases, to see international work," Marvell adds. "It's something we try to avoid, but if they are really important we treat them as a stakeholder and get them involved."
5. Know what turns them off "A lack of professionalism, not listening to what they want and how they want to be treated, or being too pushy are all potential turn-offs," says Gosschalk.
"Not delivering what you promised," adds Marvell.
"Not being respected, thanked or appreciated," says Mackenzie. "Plus lack of evidence that their contribution has made any difference."
'Spend more to make the most of legacies'
(From Third Sector by Emma Rigby, 9 January 2008)
Charities are underinvesting in legacy marketing and should follow the lead of the NSPCC and Cancer Research UK by employing staff to explain legacies to potential donors, according to nfpSynergy.
A survey by the think tank found that three-quarters of the charities that were questioned spent £200,000 a year or less on marketing legacies, compared with an average annual legacy income of £14m. This equates to a marketing budget of up to 2 per cent of their legacy income.
The research, which was commissioned by the Arthritis Research Campaign to analyse legacy marketing, was based on information from 54 charities.
"It's surprising how little money charities are putting back into their marketing activities, considering how much money the charities in our survey were getting out of them," said Joe Saxton, co-founder of nfpSynergy.
"Legacy marketing is not an area where we see huge saturation, so there is a great deal of scope to increase the level of legacy giving without conflict between charities."
Charities could invest in staff to speak to potential legators, said Saxton.
"I don't think it is a coincidence that we have seen the NSPCC appointing a senior person to look after legacies," he added. "Cancer Research UK has done the same."
Discount to ILM members for purchase of STEP publication
ILM has recently been working closely with STEP (the Society of Trust and Estate Practitioners) on the Section 36 parliamentary lobby, as well on a number of other initiatives which serve the common interests of our respective members. In view of this stronger relationship between our organisations, STEP has kindly agreed to allow ILM members to purchase their publication, the STEP Guide to Trusts and Investments, at the STEP Member rate i.e. £55 instead of the full cost to non-members of £195. We are sure you will agree this constitutes a considerable saving for ILM members wishing to own a copy of this useful publication.
To order a copy of this publication, you need to go onto the STEP website
http://www.step.org
On the front page halfway down is the publication in question. Click on that, and you will see at the bottom of the page an order form (Acrobat/ Adobe) to download, which must then be completed. ILM members must tick the box of STEP membership for the reduced rate, and where it asks for the STEP membership number, simply insert ILM Member, and you will receive the publication at the STEP member rate. Payment is either by cheque or credit card, and the order form must be submitted as follows:
FAX to+44 (0)20 7838 4886 or POST to
Alexandra Roberts, STEP, 26 Grosvenor Gardens, London, SW1W 0GT, UK
S36 - revised factsheet, flowchart and McCall Opinion published on ILM website
We have published a revised factsheet on s36, together with Christopher McCall's Opinion and a revised flowchart. All are available for members on the website, Members Section ("Approved S36 Factsheet"), and for solicitors and others in the Solicitors Section. We are particularly grateful to Mr McCall for undertaking this work at a substantial discount, and to Alastair Collett of Farrer & Co for all his advice and assistance at no cost whatsoever.
"Charities as Beneficiaries" booklet
We should also mention the Law Society publication "Charities as Beneficiaries 2008", a 40-page booklet written and recently updated for solicitors by ILM and the Law Society Probate Section. The booklet covers a very wide range of issues affecting taking instructions for wills where a charity is included, the information charities need to have when an estate in under administration and a number of specific issues such as the Royal Sign Manual, ex-gratia payments, charity taxation and the apportionment of Inheritance Tax, to name but a few. Copies are available from Probate Section free to members and additionally or to non-members at £25 (VAT is zero-rated). Please contact: probatesection@lawsociety.org.uk, Tel: 020 7316 5678, or send a cheque made payable to The Law Society to: Coordinator, Probate Section, The Law Society, 113 Chancery Lane, London WC2A 1PL (DX 56 London/Chancery Lane).
Opportunities to advertise in the ILM Newsletter
Up to half a page of advertising is available in the ILM Newsletter.
Advertising rates are:
|
1/8th page |
£150 |
|
1/6 page |
£175 |
|
1/4 page |
£235 |
|
1/2 page |
£395 |
Contact Mike Jones via the Contact Us link in the menu bar to the left.
ILM Starter Manual
ILM has produced a 25-page Starter Manual for anyone new to charity legacy administration or who is taking on more responsibility in this area. The Starter Manual can be used on its own for learning and for reference. It is also written to be a lead-in to the ILM Certificate in Charity Legacy Administration. The manual is free to ILM members and costs £15.00 for non-members. If you would like a copy, contact ILM's administrator, Dawn Pendergast for a copy. Just use the Contact Us link in the menu bar to the left.
New advertising rates for jobs
If your charity is considering advertising with ILM for a vacancy, please note that new advertising rates now apply:
A website advertisement is now £375.00, still excellent value for money. An insert in the ILM Newsletter is £350.00 on its own, but a combination of website ad and Newsletter insert together is just £575. This combination is the most effective way of reaching ILM members for speed and spread and costs a small fraction of the costs of an advertisement in a national daily.
| 
