There is currently a high level of interest in the UK and Ireland around the potential of philanthropy by high net worth individuals (HNWIs) to promote greater strategic investment in society. Philanthropic giving is the structured, planned and strategic giving of resources (money, time, expertise or goods) to positively impact on society. In Northern Ireland there is a well-established culture of public support for charitable causes which compares favourably with that in the UK as a whole. However, nationally, it is generally accepted that there is scope to increase the number of donors and levels of donations from HNWIs. Comparing giving in the UK and USA, research by the Charities Aid Foundation highlights that the wealthiest 10% of people in society account for around 50% of all individual giving in the USA compared with just over 20% in the UK.