Benchmark report · 2026

The State of Foundations 2026
United Kingdom and Ireland

In England and Wales, charities with an income over £500,000 that mainly make grants gave £12.61 billion in their latest filed year, mostly 2025. Most close their year in December or March. Among all charities of that size, the 100 largest givers account for 67.2% of grants to institutions. In 2026, one in four UK and Irish programmes Optimy could see still starts with email, a document or an enquiry.

Published October 2026 · 23 verified sources · ~20-minute read
England and Wales · latest filed year
£12.61bn
given by charities over £500k income that mainly make grants
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1,232 charities of this size gave £1m or more
Concentration · England and Wales
67.2%
of grants to institutions from the largest 100
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31.8% from the largest 10
Application routes · UK and Ireland, 2026
25.3%
of 221 programmes start by email, document or enquiry
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60.6% take applications online
Data from
Charity Commission
|
UKGrantmaking
|
360Giving
|
ACF
|
OSCR
|
CCNI
|
Charities Regulator
|
Philea | ICAS | GOV.UK
|
Optimy research
Decorative shape for background usage - logo pattern
TL;DR

Key findings

1
Larger grant-making charities in England and Wales gave £12.61 billion

In England and Wales, charities with income over £500,000 that spend at least half on grants to institutions gave £12.61 billion.6 Figures cover the latest filed year, mostly 2025.6 The group includes intermediaries such as donor-advised funds and excludes trusts below that income level.6

2
The 100 largest givers account for two thirds of grants to institutions

In England and Wales, charities with income over £500,000 reported grants to institutions in their latest filed year.6 The 100 largest givers account for 67.2% of that value.6 They include intermediaries such as donor-advised funds.6 Compare your foundation with funders of your own size.

3
Most larger grant-makers close their year in December or March

Among predominantly grant-making charities in England and Wales with an income over £500,000, 32.2% close their financial year in December and 31.5% in March.6 The year-end then fixes the filing deadline, ten months later in England and Wales.12

4
One in four programmes still starts with email, a document or an enquiry

Optimy could see the application route of 221 UK and Irish programmes in 2026.23 Of those, 25.3% still start with email, a document or an enquiry, not an online form.23 Each of those routes adds manual work before review can begin.

5
Foundation giving dipped slightly after inflation in 2024-25

UK trusts and foundations gave £8,422.0m in 2024-25.2 For organisations with data in both years, giving rose 2%, which UKGrantmaking describes as a slight decline after inflation.2 Without the Wellcome Trust, grant-making was 5% higher.2

6
Big grants carry most of the money

Of UK grants published by foundations and other funders under the 360Giving Data Standard for 2024-25, less than 2% exceeded £1m.4 Yet they made up over half the amount granted.4 The median published grant was £19,635, a better yardstick than totals for a typical award.4

7
Ireland's foundation sector is thinly measured

Philea, citing 2021 Benefacts data, reports 159 Irish foundations with estimated expenditure of €80m a year and no asset details.11 The Charities Regulator's end-of-2025 count of 11,466 is newer but covers all charities, not only grant-makers.10 This report keeps Irish figures apart from UK totals.

8
New charity accounting rules apply from 2026

According to ICAS, the revised Charities SORP, the recommended practice for charity accounts, is effective for reporting periods beginning on or after 1 January 2026.16 For a December year-end, the first SORP 2026 accounts cover calendar 2026.

Chapter 1

Foundations remain the largest category of UK grant-making, and outside Wellcome their giving grew 5% in 2024-25

UKGrantmaking 2026, the sector study produced by 360Giving with the Association of Charitable Foundations (ACF) and other partners, counts over 14,000 UK grant-makers of all kinds.1 Together they gave £24 billion in 2024-25, a 4% rise that is slightly above inflation.1 The study describes 2024-25, not 2026: UK charities have nine or ten months after their year-end to file their accounts, so each year's full figures arrive well after it ends.12,13

That total covers government, National Lottery distributors, donor-advised funds and charities as well as foundations.1 Within it, trusts and foundations excluding the Wellcome Trust remain the largest category, and their grants grew by 5% to £7.4bn.1 With Wellcome included, the picture is less positive, as the next section shows.

£24bn

given by over 14,000 UK grant-makers in 2024-25

£8,422m

given by UK trusts and foundations in 2024-25

£7.4bn

given by trusts and foundations excluding Wellcome in 2024-25

13,438

UK trusts and foundations counted by UKGrantmaking for 2024-25

Trusts and foundations gave £8,422.0m in 2024-25, a slight real-terms fall

UKGrantmaking counted 13,438 trusts and foundations in 2024-25, with grant spending of £8,422.0m, against £8,304.7m in 2023-24 and £7,199.4m in 2022-23.2 The 2% rise on the year before, measured only for organisations with data in both years, was a slight decline once inflation is taken into account.2 That fall came largely from the Wellcome Trust, whose grant-making declined; excluding Wellcome, grant-making was 5% higher than the previous year.2

Underneath the headline, the largest funders grew in cash terms. The largest 300 trusts and foundations distributed over £6.1bn in grants in 2024-25, 4% more than the year before and 18% more than in 2022-23.2 Wellcome alone gave £1,043.1m in 2024-25, so a change at a single funder can move the national total.2

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UK trusts and foundations' grants rose in cash terms for two years

Grant spending of UK trusts and foundations, £ million (UKGrantmaking 2026)

2022-23
£7,199.4m
2023-24
£8,304.7m
2024-25
£8,422.0m
Source: UKGrantmaking 2026, trusts and foundations.2 UKGrantmaking's 2% rise, measured for organisations with data in both years, was a slight decline after inflation, driven largely by the Wellcome Trust.2

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England and Wales: what the Charity Commission register shows

The Charity Commission register for England and Wales gives a second view, drawn from the regulator's own data. Optimy's analysis of the full register extract of 21 October 2026 finds 171,927 registered charities, of which 49,116 (28.6%) say they make grants to organisations.6 Only 2,777 of those have an income of £1 million or more.6

Financial figures on the register come from each charity's latest filed accounts. Because charities in England and Wales have ten months after their year-end to file, most of those years ended in 2025.6,12

1,639 mainly grant-making charities gave £12.61 billion in their latest filed year

Measured by spending, the count is far smaller, because grants to institutions are reported only by charities with an income over £500,000.6 Of those, 1,639 spend at least half of their expenditure on grants to institutions, and they gave £12.61 billion in their latest filed year.6 The group includes intermediaries such as donor-advised funds and leaves out every trust below that income level.6

UKGrantmaking's count of the register in April 2026 found 21,461 charities that record grant-making as their main way of carrying out their purposes.5 The 21,461 and the 1,639 cover different charities and answer different questions: what charities say they do, and where larger charities' money goes. Likewise, the £12.61 billion and UKGrantmaking's £8,422.0m for UK trusts and foundations use different sources and definitions, so they are not directly comparable.2,6

ACF describes a large asset base, and UKGrantmaking reports flat endowments

The Association of Charitable Foundations describes UK trusts and foundations as collectively holding £89 billion in assets and giving over £8bn a year.7 That description is undated and comes from ACF's profile in a report published in October 2025, so it is a guide, not a measured total.7 UKGrantmaking's key findings state that endowment levels have remained relatively flat over the past five years, representing a decline in real terms since 2020-21.1

If your foundation grants from an endowment, plan budgets on the basis that the endowment may not grow in real terms, and check what each grant costs to run.

Ireland: 11,466 charities and a thinly measured foundation sector

Ireland's foundation sector is much less measured. During 2025, 212 new charities registered with the Charities Regulator, bringing the number of charities in Ireland to 11,466 at the end of the year.10 That count covers charities of all kinds, not only grant-makers.

For foundations, Philea, the Philanthropy Europe Association, cites 2021 data from Benefacts showing 159 Irish foundations with an estimated expenditure of €80m a year, with no asset figures.11 Those are 2021 figures in euros from a different source, so this edition keeps them apart from UK totals.

Takeaway: judge your foundation's growth in real terms, not cash. For UK trusts and foundations with data in both years, a 2% cash rise in 2024-25 was a slight fall after inflation. A flat budget is a real-terms cut. In Ireland, where national data is thin, build a baseline from your annual reports.

Chapter 2

A few large funders give most of the money, and in England and Wales the largest 100 account for 67.2% of grants to institutions

Behind those national totals, grant-making in England and Wales rests on a small number of very large funders. On the Charity Commission register, in each charity's latest filed year, the 10 largest givers account for 31.8% of grants to institutions, and the largest 100 for 67.2%.6 The leaders include intermediaries such as donor-advised funds and the Charities Aid Foundation, which pass on donors' money, and other large charities that also give grants.6

Both shares are of the £15.64 billion of grants to institutions that 4,012 charities with an income over £500,000 reported in their latest filed year.6 Of that total, the 1,639 mainly grant-making charities gave £12.61 billion.6 In all, 1,232 charities gave £1 million or more in grants to institutions, so a foundation giving at that level belongs to a small group of funders.6

31.8%

of grant value to institutions from the largest 10, England and Wales

67.2%

of grant value to institutions from the largest 100, England and Wales

73%

of UK foundation giving from the largest 300, 2024-25

91%

of UK family foundation giving from the largest 100, 2024-25

Across the UK, the largest 300 foundations gave 73% of the total in 2024-25

UKGrantmaking finds the same pattern across the whole UK. The largest 300 trusts and foundations accounted for 73% of trusts and foundations' total grant-making in 2024-25.2 Among the 333 family foundations in the study, the 100 largest represent 91% of the group's estimated grant-making.2

General foundations are the largest group by number. There are over 10,000 of them, most of them very small, and the 100 largest represent 45% of the segment's grant-making.2 So if your foundation is small, compare it with the thousands of similar funders, not with the national leaders that dominate the totals.

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Under £100k a year is the most common size of UK foundation

Number of UK trusts and foundations by annual grant-making, 2024-25 (UKGrantmaking)

Over £100m
10
£10m to £100m
108
£1m to £10m
813
£100k to £1m
2,777
Under £100k
5,154
Zero or unknown
4,579
Source: UKGrantmaking 2026, grantmakers page.3 In 2024-25, ten funders gave over £100m each, while 5,154 gave under £100k, so compare yourself with your own band.

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Family foundations, corporate foundations and Wellcome each form a distinct block

Within the UK total for 2024-25, UKGrantmaking reports these three blocks separately, and one of them is a single funder, the Wellcome Trust.2

  • Family foundations. 333 family foundations gave £2,127.5m in 2024-25.2
  • The Wellcome Trust. One funder alone gave £1,043.1m in 2024-25, more than all 188 corporate foundations together.2
  • Corporate foundations. 188 foundations set up by companies gave £970.7m in 2024-25.2

ACF's Foundations in Focus 2025, which covers 2023-24, also shows family foundations as a large share of the biggest funders' giving. Excluding Wellcome, 84 family foundations contributed 31% of the value of grants made by the largest 300 foundations in 2023-24.8

Where the money goes: large grants and universities

The money is concentrated on the receiving side too. UKGrantmaking analyses grants that UK funders, foundations among them, publish under the 360Giving Data Standard, an open data format for publishing grants.4 In its 2024-25 data, less than 2% of grants were for over £1m, yet these accounted for over half of the amount granted.4

Registered charities received 48% of grants and 40% of the total amount, while universities or their research departments received 18% of grants but a third of the money.4 The median published grant rose from £13,194 in 2023-24 to £19,635 in 2024-25, reflecting the National Lottery Community Fund raising its Awards for All maximum.4

So a typical published grant is modest, while a few very large awards carry over half of the value. When you compare your own grant sizes, use the median, and note that one large funder can move it.

Ireland: a profile of philanthropic entities

For Ireland, a Philea opinion piece by Oonagh Breen of University College Dublin (September 2025), citing Breen et al., Philanthropy in Ireland, lists these types of philanthropic entity.11

  • Charitable trusts: 76, the largest category listed.
  • Independent operating foundations: 32.
  • Family foundations: 23.
  • Intermediaries and payroll giving: 8 philanthropic intermediaries and 6 payroll-giving schemes.
  • Corporate and community foundations: four corporate foundations and one community foundation.

The article states a total that does not match these categories, so read them as a profile of the Irish sector rather than a full count.11

Takeaway: compare your foundation with funders of your own size, not the national leaders. In England and Wales the largest 100 gave 67.2% of the value of grants to institutions in their latest filed year. Register totals mostly describe them. Your benchmark is your own band, from under £100k to over £100m a year.

Chapter 3

In England and Wales, December and March year-ends are almost equally common among larger grant-makers

After size comes timing, and most of the larger grant-making charities in England and Wales close their year in one of two months. Among the 1,639 charities with an income over £500,000 that mainly make grants, 32.2% close their financial year in December and 31.5% in March.6 April comes next at 11.5%.6 The year-end month then fixes when the accounts are due.

32.2%

of larger grant-makers in England and Wales close in December

31.5%

of larger grant-makers in England and Wales close in March

11.5%

close in April, the next most common month

10 months

to report after year-end in England and Wales

‍

December and March each close about a third of funding years

Financial year-end month of predominantly grant-making charities with an income over £500,000, England and Wales (n=1,639)

December
32.2%
March
31.5%
April
11.5%
Other nine months
24.7%
Source: Optimy analysis of the Charity Commission register extract of 21 October 2026.6 The other nine months share the remaining 24.7% between them.

‍

Filing deadlines follow the year-end by nine or ten months

How long a charity has to file after its year-end depends on where it is registered. Charities registered in both England and Wales and Scotland face the shorter deadline, because OSCR, the Scottish Charity Regulator, still requires cross-border charities to submit within 9 months.13 The table below sets out the four regimes that matter to a UK or Irish foundation.

‍

Where the charity is registered Deadline after the financial year-end Source
England and Wales Report within 10 months; a full annual return is due if income is over £10,000 or the charity is a charitable incorporated organisation (CIO) GOV.UK12
Scotland Annual return and accounts to OSCR within 9 months, cross-border charities included OSCR13
Northern Ireland Annual monitoring return to the Charity Commission for Northern Ireland within ten months CCNI14
Ireland Annual report to the Charities Regulator within ten months, according to the Law Society Gazette (2022) Law Society Gazette15

‍

Put together, the year-end and the deadline set the calendar. A March year-end means filing by the end of January in England and Wales, and a December year-end by the end of October.12 In Scotland each deadline comes a month earlier.13 Plan grant rounds so that their busiest weeks do not fall in the same month as the accounts.

Annual figures mix different calendar periods

Because year-ends differ, any annual foundation figure combines several calendar periods. In ACF's Foundation Giving Trends 2022, which covers 2020-21 and was published in May 2023, the Top 300 foundations had year-ends ranging from February 2020 to December 2021.9 According to the same report, just under 60% had their year-end in 2021, and one third (33%) after March 2021.9

The register figures in this report work the same way, since they use each charity's latest filed year, mostly years ending in 2025. When you compare your foundation with them, compare your most recent full year with theirs, whatever month it ended.

Takeaway: plan your grant year backwards from your year-end and filing deadline. Most predominantly grant-making charities in England and Wales with income over £500,000 close in December (32.2%) or March (31.5%). They must then file within ten months, or nine if also registered in Scotland. Put round dates, trustee meetings and accounts in one calendar.

Chapter 4

In Optimy's research, most UK and Irish programmes take applications online, but one in four start with email, a document or an enquiry

After size and timing comes intake, because the way applications arrive shapes the work that follows, from eligibility checks to the final report. Optimy's research of funders' public websites between August and October 2026 found 221 UK and Irish grant, scholarship and award programmes whose application route was visible.23 Of those, 60.6% take applications through an online form or portal, while 25.3% still start with an email, a document or an enquiry.23

60.6%

take applications through an online form or portal

25.3%

start with email, a document or an enquiry

14.0%

work by invitation only

221

UK and Irish programmes with a visible route

‍

Most of the 221 programmes take applications online

Share of 221 programmes by application route (Optimy research, August to October 2026)

Online form or portal
60.6%
Invitation only
14.0%
Enquiry first
13.1%
Email, document or post
12.2%
Source: Optimy research of funders' public websites, August to October 2026.23 Programmes whose route was not visible are excluded, and a visible route is more likely to be an online form.

‍

UK and Irish programmes trail those in the United States

By this measure, UK and Irish programmes are well behind those in the United States, and close to the European figure, which includes them. Across 704 US programmes in the same research, 74.0% take applications online, and across 351 European programmes the share is 63.8%.23 Each open route other than a form leaves staff to log and answer approaches by hand.

‍

UK and Irish programmes trail the US on online applications

Share of programmes taking applications through an online form or portal, by market

United States (n=704)
74.0%
Europe (n=351)
63.8%
UK and Ireland (n=221)
60.6%
Source: Optimy research of funders' public websites, August to October 2026.23 The European figure includes the UK and Irish programmes.

‍

Company giving programmes are less digital

Company giving programmes are further behind. Optimy could see the request route of 548 company donation, sponsorship and community programmes across all markets, and only 34.5% of them use an online form.23 Another 29.6% ask for an enquiry first and 26.1% work by invitation only.23 In Europe, just 24.2% of 128 such programmes take requests online, against 63.8% of European grant, scholarship and award programmes.23

What a leading intake looks like in 2026

Staff numbers at the largest foundations rose. The largest 300 trusts and foundations reported 11,861 employees in 2024-25, up 5% on 2023-24 and 11% on 2022-23, while their grants rose 4% on 2023-24.2 If your foundation cannot add staff at that rate, look for capacity in how applications arrive.

‍

Lagging programmes in 2026

Applications arrive by email or as attached documents, and staff key them in by hand.
An enquiry comes first, so every applicant needs a reply before they can apply.
Eligibility is checked after a full application, not before it.
Outcome letters are written one by one at the end of the round.

Leading programmes in 2026

An online form or portal for each programme, as 60.6% of the UK and Irish programmes in Optimy's research already have.23
Eligibility questions at the start of the form, so ineligible applicants stop early.
Staff and trustees score applications in one place, against published criteria.
Outcome letters go out in hours rather than weeks, as at the Veolia Environmental Trust.

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Optimy customer
The Veolia Environmental Trust, a UK corporate foundation and an Optimy customer since 2016, has awarded more than £106 million since 1997 and funded more than 2,600 projects. A team of six runs more than 200 applications a year, for grants of £5,000 to £350,000, and its outcome letters now take hours rather than weeks. "The time saved with Optimy enables us to be more personable," says Andrew Brown, Executive Director.
Takeaway: 25.3% of UK and Irish programmes in Optimy's research still start with an email, a document or an enquiry. If yours does, move the first step into an online form with eligibility questions, and keep enquiries for the cases that need a conversation.

Chapter 5

In 2026-27 the rules ask foundations for more data, and in Scotland make more of it public

Beyond intake, new work also comes from regulation. The rules that touch foundations in 2026-27 are mostly about reporting: what goes into the accounts, what the regulator asks and what the public can see. Several took effect in 2025 but still shape what foundations do in 2026 and 2027. Most of them ask for more information, and in Scotland more of it is now public.

£25k

first gross income level for extra return questions, England and Wales

12 months

transition for Companies House identity checks, from 18 November 2025

26 of 46

community foundations had published 2024-25 grants data by April 2026

28

grant-makers had published 2024-25 data on grants to individuals by April 2026

Four UK dates that change the rules for foundations

‍

1 January 2025: more annual return questions (England and Wales)

The Charities (Annual Return) Regulations 2024 came into force on 1 January 2025 and apply to financial years ending on or after that date. Charities with gross income above £25,000, £100,000 and £500,000 must give further information.17

18 November 2025: identity checks at Companies House (UK)

Identity verification became a legal requirement for directors and people with significant control of companies, starting a 12-month transition period.22 The trustees of a foundation set up as a charitable company are its directors, so the rule reaches them too. Check that each trustee has verified by their due date.

27 November 2025: the last group of Charities Act 2022 provisions in the implementation plan (England and Wales)

Sections 15 and 16, on ex gratia payments made from a moral rather than legal duty, came into force with an exception for certain statutory institutions.18 They were the last of the four groups of provisions in the government's implementation plan.18

1 January 2026: Charities SORP 2026 (UK)

The revised Charities SORP (SORP 2026) is effective for reporting periods beginning on or after 1 January 2026, according to ICAS.16 ICAS is the Institute of Chartered Accountants of Scotland. The SORP sets how UK charities prepare their accounts. A charity with a December year-end applies it first to calendar 2026, and one with a March year-end to 2026-27.

‍

Scotland opens its register while Irish reform awaits commencement

‍

27 January 2025: Ireland's Charities (Amendment) Act 2024, in part

According to the law firm Mason Hayes & Curran, only 12 sections of the Charities (Amendment) Act 2024 were commenced on 27 January 2025.20 The remaining sections need further commencement orders, which the firm's spring 2026 commentary still described as awaited.21

9 March 2026: more public data in Scotland

OSCR announced on 19 February 2026 that from 9 March 2026 it would display the first and last names of charity trustees on each charity's register entry.19 It said that every accounts document submitted with an online annual return from that date would be published on the Scottish Charity Register in full, without redactions.19

‍

Under the changes OSCR announced, a foundation registered in Scotland has its trustee names on the register, and accounts it submits from 9 March 2026 are published in full.19 Applicants and peers can therefore read what those accounts say about its grants, so check what they say about grantees before you submit.

In Ireland, commentary in spring 2026 still described the timing of the rest of the 2024 Act as open, so plan for change without a fixed date.21

Open grants data is still partial

Open grants data is a matter of choice rather than rule, and take-up is still partial. By April 2026, 34 of the 46 accredited community foundations published their grants data using the 360Giving Data Standard, but only 26 had done so for 2024-25.5 By the same date, just 28 grant-makers had shared data on grants to individuals for 2024-25.4

‍

Only 26 of 46 community foundations had published 2024-25 grants data

Accredited community foundations and their 360Giving publishing, April 2026 (UKGrantmaking)

Accredited community foundations
46
Publish 360Giving data
34
Had published 2024-25 data
26
Source: UKGrantmaking 2026, methodology and data.5 The gap limited the study's analysis of who community foundations fund.

‍

Data quality is the other gap. According to UKGrantmaking's methodology page, 60% of grants in its data lacked duration information, although it says data quality has improved since the year before.5 Without a duration, a reader cannot tell a one-year grant from a multi-year grant of the same size, so support per year stays unknown.

Takeaway: check which reporting year SORP 2026 first applies to, and whether your records can answer the new annual return questions without manual work. If you publish open grants data, record every grant's duration, since UKGrantmaking found that 60% of grants in its data lacked it.

Scorecard

Benchmark yourself

This scorecard turns the five chapters into nine questions about your own foundation, each set against a benchmark from this report. The rows follow the order of the chapters, so working down the table gives a plan, from budget and peers to calendar, intake, data and the 2026 rules. Give yourself one point for each row you can tick, then read the band that matches your score.

‍

Dimension Sector benchmark (data year in each row) You
Real-terms growth UK trusts and foundations with data in both years grew their giving 2% in cash in 2024-25, a slight fall after inflation.2 Did your grant budget grow faster than inflation in your last full year?
Peer group UKGrantmaking sorts foundations into size bands, from 10 giving over £100m to 5,154 giving under £100k in 2024-25.3 Do you benchmark against funders in your own band?
Year-end planning Among predominantly grant-making charities in England and Wales with an income over £500,000, 32.2% close in December and 31.5% in March (latest filed year).6 Is your grant calendar planned backwards from your year-end?
Filing on time Charities must report within 10 months in England and Wales and within 9 months in Scotland.12,13 Do you file without a last-minute rush?
Online intake 60.6% of the UK and Irish programmes in Optimy's 2026 research take applications through an online form or portal.23 Do all of your programmes?
Clear application route 14.0% of the UK and Irish programmes in Optimy's 2026 research work by invitation only.23 Does your website say clearly how to apply, or that you fund by invitation only?
Open grants data By April 2026, 34 of the 46 accredited community foundations published grants data to the 360Giving Data Standard.5 Do you publish yours in an open format?
Grant duration According to UKGrantmaking, 60% of grants in its data lacked duration information.5 Do you record the duration of every grant?
SORP 2026 readiness According to ICAS, SORP 2026 applies to reporting periods beginning on or after 1 January 2026.16 Is your first SORP 2026 year planned?

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Your score sorts you into three bands

  • 7-9: you set the benchmark. Publish your criteria, your calendar and your grants data, so that applicants and peers can see how you work.
  • 4-6: you have a solid base. Start with an online first step for every programme and a recorded duration for every grant.
  • 0-3: start with intake. One online form with eligibility questions brings order to incoming applications and gives you clean records from the first step.
FAQ

Frequently Asked Questions

How many grant-making foundations are there in the UK and Ireland?
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How much do UK foundations give each year?
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When do UK foundations usually end their financial year?
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How do UK foundations receive grant applications?
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What changes for UK charity reporting in 2026?
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From application to impact report, with Optimy

Optimy gives grant-making trusts and foundations one platform for the whole grant cycle, from a single online intake with eligibility screening to scored review, grant payments and impact reporting. Foundations and corporate foundations use it to run every programme the same way and to show what their grants achieve.

Methodology & sources

Every statistic in this report comes from the source named below, and each was checked again against that source in October 2026, before publication. Where a figure could only be partly confirmed, the sentence that uses it names its source and states the caveat. Figures are reported as published: we made no estimates and filled no gaps. Irish figures are labelled as Ireland throughout and are never added to UK totals, with one exception: the application-route research pools UK and Irish programmes (221 in all), and those figures are labelled UK and Ireland.

Register figures: the figures marked as Optimy analysis are Optimy analysis of the Charity Commission for England and Wales register of charities full extract of 21 October 2026, published under the Open Government Licence v3.0. They use each charity's latest filed financial year: charities have ten months after their year-end to file, so in the October 2026 extract most of those years ended in 2025. They cover England and Wales only, because Scotland and Northern Ireland keep separate registers. Grants to institutions come from Part B of the annual return, which charities with an income over £500,000 complete. Predominantly grant-making means spending at least half of total expenditure on grants to institutions, so the 1,639 predominantly grant-making charities all have an income over £500,000, include intermediaries such as donor-advised funds, and leave out smaller trusts. UKGrantmaking's count of 21,461 charities that record grant-making as their main activity covers the whole register and rests on what charities say about themselves, so the two counts differ in both coverage and definition. The concentration shares are shares of the grants to institutions reported by charities with an income over £500,000, and the largest givers include intermediaries such as donor-advised funds and the Charities Aid Foundation as well as other large charities.

Application routes: Optimy researched the public websites of the funders it studied between August and October 2026, and classified the application route of each grant, scholarship and award programme into one of four groups: an online form or portal; email, document or post; an enquiry first; or invitation only. The sample is Optimy's research list, not a random sample of all funders. Programmes whose route was not visible are excluded from the shares; across all markets, that applied to 1,438 of the 2,696 foundation programmes reviewed (53.3%). In the UK and Ireland, 219 of the 440 programmes reviewed (49.8%) showed no route, so the UK and Ireland figures rest on the 221 programmes with a visible route. A visible route is more likely to be an online form, so the online share may be higher than among all programmes. Company giving programmes (548 across all markets) are reported separately.

  1. UKGrantmaking 2026 (360Giving with ACF, ACO, UK Community Foundations, Pears Foundation and London Funders), key findings (2024-25 data) · www.ukgrantmaking.org/
  2. UKGrantmaking 2026, Trusts and foundations (2024-25 data) · www.ukgrantmaking.org/latest/trusts-and-foundations/
  3. UKGrantmaking 2026, Grantmakers (2024-25 data) · www.ukgrantmaking.org/latest/grantmakers/
  4. UKGrantmaking 2026, Grant recipients (2024-25 data published under the 360Giving Data Standard) · www.ukgrantmaking.org/latest/grant-recipients/
  5. UKGrantmaking 2026, Methodology and data (including Charity Commission register data as at April 2026) · www.ukgrantmaking.org/latest/methodology-and-data/
  6. Charity Commission for England and Wales, register of charities full extract (Open Government Licence v3.0), 21 October 2026; Optimy analysis · register-of-charities.charitycommission.gov.uk/en/register/full-register-download
  7. Association of Charitable Foundations and PBE, Trustee demographics in grant-making trusts and foundations (October 2025) · www.acf.org.uk/common/Uploaded%20files/About%20us/Blog/Trustee%20demographics%20in%20grant-making%20trusts%20and%20foundations.pdf
  8. Association of Charitable Foundations, Foundations in Focus 2025 (October 2025, 2023-24 data) · www.acf.org.uk/common/Uploaded%20files/Research%20and%20resources/Research/Foundations%20in%20Focus%202025.pdf
  9. Association of Charitable Foundations, Foundation Giving Trends 2022 (2020-21 data, published May 2023) · www.acf.org.uk/common/Uploaded%20files/Research%20and%20resources/Research/Foundation%20Giving%20Trends/ACF_FGT_2022.pdf
  10. Law Society Gazette (Ireland), reporting the Charities Regulator's annual report for 2025 (22 July 2026) · www.lawsociety.ie/gazette/top-stories/2026/july/governance-issues-linger-at-some-charities/
  11. Philea, Sectoral data on the Irish philanthropy sector: the state of play (Oonagh B. Breen, 2 September 2025; 2021 Benefacts data) · philea.eu/opinions/sectoral-data-on-the-irish-philanthropy-sector-the-state-of-play/
  12. GOV.UK, Send a charity's annual return (Charity Commission for England and Wales) · www.gov.uk/send-charity-annual-return
  13. OSCR (Scottish Charity Regulator), Annual reporting · www.oscr.org.uk/managing-a-charity/annual-reporting/
  14. Charity Commission for Northern Ireland, Annual reporting · www.charitycommissionni.org.uk/running-a-charity/annual-reporting/
  15. Law Society Gazette (Ireland), on the annual report filing deadline for Irish charities (July 2022) · www.lawsociety.ie/gazette/top-stories/2022/july/just-64-of-charities-filed-annual-reports-within-deadline/
  16. ICAS, Charities urged to act now amid major reporting changes (5 November 2025) · icas.com/news-insights-events/news/press-release/charities-urged-to-act-now-amid-major-reporting-changes/
  17. The Charities (Annual Return) Regulations 2024 (Charity Commission for England and Wales, GOV.UK; in force 1 January 2025) · gov.uk/government/publications/charity-commission-annual-returns-regulations-2024/the-charities-annual-return-regulations-2024
  18. Department for Culture, Media and Sport, Charities Act 2022: implementation plan (GOV.UK, last updated 17 November 2025) · www.gov.uk/guidance/charities-act-2022-implementation-plan
  19. OSCR, More information to appear on the Scottish Charity Register from 9 March 2026 (19 February 2026) · www.oscr.org.uk/news/more-information-to-appear-on-the-scottish-charity-register-from-9-march-2026/
  20. Mason Hayes & Curran, First commencement order made for the Charities (Amendment) Act 2024 · www.mhc.ie/latest/insights/first-commencement-order-made-for-the-charities-amendment-act-2024
  21. Mason Hayes & Curran, Charity Leaders, spring 2026, charity law reform · www.mhc.ie/uploads/images/Charity-Leaders-Spring-2026-Charity-Law-Reform-Ursual-McMahon.pdf
  22. GOV.UK, Verify your identity for Companies House · www.gov.uk/guidance/verify-your-identity-for-companies-house
  23. Optimy research of funders' public websites, August to October 2026: application route of each grant, scholarship and award programme, classified by Optimy (method in this section) · methodology note above

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About Optimy

Optimy is the platform that grant-making trusts, foundations and companies use to run grant, sponsorship and volunteering programmes, from application to reporting. The organisation featured in chapter 4, the Veolia Environmental Trust, is an Optimy customer, and its description comes from the published Optimy customer story. optimy.com

© 2026 Optimy · You may quote this report with attribution ("Optimy, The State of Foundations 2026: United Kingdom and Ireland") and a link to the source page.