NPT UK and Transatlantic: Donor-Advised Funds and a Global Vision for Giving

As we look toward the future of philanthropy, the United Kingdom remains a global hub for thoughtful, strategic, and international charitable giving. At National Philanthropic Trust UK (NPT UK), we have witnessed remarkable momentum in the growth and influence of donor-advised funds (DAFs) since our founding in 2013.* The increasing popularity of DAFs—combined with London’s resilient status as a global financial center—underscores an exciting chapter for donors and advisors on both sides of the Atlantic.

This evolution has not occurred in isolation. It has been driven by the needs and values of a new generation of high-net-worth individuals, the complexity of cross-border giving, and a deepening understanding of the efficiencies offered by donor-advised funds. With this, the U.K. is carving out a unique identity in global philanthropy—one equally informed by both tradition and innovation.

2024 UK DAF Report

The Rise of DAFs in the U.K.

The past five years have marked a dramatic expansion in the adoption of donor-advised funds within the U.K. According to our 2024 U.K. Donor-Advised Fund Report, total charitable assets in U.K.-based DAFs reached an all-time high of £2.8 billion, a 10.7% increase from the previous year. Grantmaking also surged, with £645.4 million distributed to charitable organizations in 2023.

This upward trend is even more remarkable considering the complex economic landscape. Despite inflation, escalating costs of living, and political uncertainties, the philanthropic impulse has proven resilient. 74% of high-net-worth donors in the U.K. plan to increase their giving in 2025, with an average planned increase of 15%, according to our High-Net-Worth Giving Index 2025.

A Different Philanthropic Culture

For American donors and advisors, it’s important to understand that the U.K.’s philanthropic infrastructure is distinct. U.K. tax relief mechanisms such as Gift Aid and inheritance tax relief offer substantial advantages, yet they differ from U.S. incentives. Under the U.K.’s framework, U.K. donors do not currently enjoy the same breadth of income tax deductions for non-cash assets as in the United States. There are also fewer types of giving vehicles akin to the U.S. charitable remainder or lead trusts.

Moreover, philanthropy in the U.K. tends to be more modestly expressed. While U.S. donors often view philanthropy as a core element of personal legacy, U.K. donors may favor discretion and strategic anonymity. Yet even this is rapidly changing as a younger generation of philanthropists brings a more public, data-driven, and impact-focused approach to giving.

High-Net-Worth Giving Index: A New Report | NPT UK

The U.K.: A Hub for International Philanthropy

One of the most compelling reasons U.S.-based donors should pay attention to U.K. philanthropy is its global reach. London’s role as a global wealth hub is not just financial—it’s philanthropic. According to our data, the U.K. ranks second only to the U.S. as a global philanthropic leader, and 95% of High Net Worth (HNW) respondents consider the U.K. above average in international giving capabilities.

Unlike other financial hubs, the U.K.’s appeal to philanthropists lies in its regulatory clarity, sophisticated nonprofit sector, and professional philanthropic infrastructure, including expertise in complex cross-border giving. This is especially significant in a world where donors are increasingly responding to issues on a global scale.

Many of today’s HNW donors in the U.K. have ties to Asia, the Middle East, and Africa. Their giving often flows to local organizations in the Global South, and their methods of giving are sometimes distinct from American or European philanthropic models. These donors seek vehicles that support cross-cultural giving and ensure regulatory compliance across jurisdictions. The U.K.’s approach—streamlined but robust—is well-positioned to serve this need.

NPT UK vs. NPT Transatlantic: Distinct, Yet Complementary

At the heart of this ecosystem are two entities: NPT UK and NPT Transatlantic. Both support donors in realising their philanthropic goals, but they serve different needs.

• NPT UK is a U.K.-registered charity that provides donor-advised funds to individuals and organizations who wish to base their giving in the U.K. Our focus is on supporting both U.K.-based and international donors, offering strategic advice, global grantmaking capability, and investment flexibility. NPT UK is ideal for U.K. taxpayers and global families seeking a U.K.-centric philanthropic base.
• NPT Transatlantic, by contrast, is a dual-qualified charity—recognized in both the U.K. and U.S.—making it an exceptional solution for dual U.K. and U.S. taxpayers.

Each model has unique advantages. NPT UK provides in-depth donor support, U.K. tax optimization, and customized investment strategies, making it a strong fit for long-term, global philanthropy. NPT Transatlantic, meanwhile, is ideal for those navigating the complexities of cross-border tax treatment and dual-country compliance.

High-Net-Worth Giving Index: A New Report | NPT UK

The Future of Giving: Global, Intergenerational, and Flexible

Several trends in our High Net Worth Giving Index Report point to continued growth in the U.K. philanthropic sector, particularly via donor-advised funds.

1. Generational Wealth Transfer: With 41% of HNW respondents reporting that their wealth comes from inheritance, and 30% already involving their children in philanthropy, legacy planning is becoming a critical consideration.
2. Non-Cash Giving: 57% of HNW donors have contributed illiquid or non-cash assets in the past two years. With 84% of wealth held in non-cash assets, the potential for growth in alternative donations is substantial.
3. AI and Digital Philanthropy: Younger donors are leading the charge toward AI-powered giving. 75% of those under 40 express interest in AI tools for impact measurement and discovering new causes.
4. Advisory Integration: Professional advisors—accountants, solicitors, and wealth managers—are increasingly integrating DAFs into their financial planning conversations. As regulatory complexity grows, DAFs offer a managed, compliant solution.

Advancing and Inspiring Philanthropy—Together

Though aligned in spirit, the U.K. is not simply following the U.S. model of philanthropy—it is forging its own path. As we see DAFs flourish in this environment, the flexibility, efficiency, and global orientation of these vehicles continue to drive their popularity among a diverse range of donors.

Through a blend of tradition and innovation, discretion and impact, U.K.-based giving is setting new standards for global philanthropy. At NPT UK and NPT Transatlantic, we are proud to be part of a network—alongside National Philanthropic Trust in the U.S.—that shares a bold, inclusive mission: to make giving easier, smarter, and more powerful.

Together, we believe that philanthropy isn’t just about financial capital—it’s about human connection. And wherever our donors are based, and whatever causes they care about, we are here to help them turn their vision into lasting change.