Charity 100 Index

The Charity 100 Index measures income trends in the largest charities across five different streams – legacies, voluntary, grants and fees, investment, and gross trading.

Charities can use the Index to measure their own performance against that of their peers, and to track revenue trends in the sector as a whole.

Rankings are based on average income over the last three years’ received accounts. Membership is reviewed every spring to take into account new charities or ones that it has previously not been possible to obtain accounts for.

The eligibility criteria for membership of the Charity 100 Index excludes an number of registered charities such as higher education institutions, housing associations and those that don’t derive most of their income from UK sources.

An update of the Charity 100 Index appears every other month in Charity Finance magazine.