A research report on the use of share giving by charities, a policy introduced in April 2000 which allows individuals to give shares and offset the value of the shares sold against their income tax liability and reduce their capital gains tax liability. This report is the result of research into the ways that charities are using share giving (alongside Gift Aid, covered in a separate report) and their success in promoting it. A questionnaire was mailed to 500 charities in October 2003, yielding 139 respondents.