The Laughing Audience: Fundraising Strategy

FUNDRAISING STRATEGY

A successful business needs no subsidy; a successful theatre cannot live without it.
- Harley Granville Barker, 1906.

The Laughing Audience can assist theatres in private-sector fundraising planning, whether for capital projects or sponsorship of activities. Please contact us to discuss tailor-made support. We have hands-on experience of designing, leading and publicising campaigns – and collaborating with development directors – most recently for the £500,000 Sam Lee Appeal for auditorium transformations at the Grand Theatre, Blackpool, realised in 2007.

The following discussion paper was prepared for the Governors of Pitlochry Festival Theatre, as the first steps towards a fundraising strategy, 2002-2007

We need to match the Arts Council grant with money from the Scottish local authorities and from private patrons. The latter are scarce in Scotland, but I am delighted with the response to the Pitlochry Festival Theatre’s appeal, which is the best of any theatre in Scotland this year.

- Viscount Eccles, Paymaster-General with special responsibility for the arts, speaking at the STV Awards luncheon on 27 March 1971,Edinburgh

Introduction

The scope of this Paper: the ‘Advancement’ Brief

The brief for this component of assistance to Pitlochry Festival Theatre was to develop a fundraising strategy concentrating on individual giving and big gift donations. The brief requested:

Comment on the suitability of fundraising from individual giving and big gift donations
If appropriate, and if the research supports this, produce a strategy for fundraising from individual gifts and big gift donations
Recommend other avenues for fundraising

This paper formed part of the company’s ‘Advancement’ programme for change management, assisting in framing a five-year business plan. A full business plan was completed by the theatre’s management team and Board of Governors during September 2002, and then considered by the Scottish Arts Council before funds earmarked for Pitlochry were confirmed.

Summary of this paper’s observations

For revenue, Pitlochry Festival Theatre’s income from fundraising in the 50^th anniversary season, 2001, was £153,105, being 14 per cent of all earned income. For 2002, the projection was £87,000, or 8 per cent of self-generated receipts. The Festival Theatre earns the second highest amount of private sector income of any Scottish drama theatre.
Most fundraising derives from individual giving; only £20K was production sponsorship in 2001; and only £10K was expected from corporate sources in 2002. The theatre runs a successful lottery (raffle) which raised £16,913 net of costs in 2001.
The Festival Theatre’s fundraising capacity for 2003 was undermined by the departure of the Business Development Manager; an experienced and qualified fundraiser had to be appointed as soon as possible.
Fundraising might be fortified by the appointment of a Development Council, to replace the existing Sponsorship and Funding Committee of the Board of Governors.
A fuller-assessment of fundraising capacity is contained in this report.
‘Re-branding’ of the Pitlochry Festival Theatre through the appointment of the new Festival Director would be a favourable occasion to re-vamp the private sector campaigns.
It would be unsafe for Pitlochry Festival Theatre to budget for enormous increases in private sector income in the new strategic business plan; certainly, these sums cannot substitute for revenue grants from the Scottish Arts Council and local authority.

Taking stock: the fundraising achievement so far

For revenue, Pitlochry Festival Theatre in 2002 budgeted to earn approximately £87,000 gross from fundraising; or 8 per cent of earned income. This table shows the fluctuating proceeds over eight years, with the 50^th anniversary appeal in 2001 attracting an exceptional income:

PITLOCHRY FESTIVAL SOCIETY LIMITED SPONSORSHIP AND DONATION INCOME OVER TIME
Year	Receipts net of direct costs £	As % of total earned income
1995	68,000	6%
1996	76,000	7%
1997	45,000	4%
1998	54,813	5%
1999	56,786	5%
2000	75,421	6%
2001	153,105	14%
2002	87,000 [e]	8%
Source: Budget 2002, Revised Budget 2002, Six Years’ financial summaries

As with other business and artistic factors, the Festival Theatre has outperformed many theatres in Scotland; indeed, for drama, only the Traverse Theatre, Edinburgh that raised an average of £99,000 in these eight years, exceeds the Festival Theatre receipts. At Pitlochry, the lion’s share of revenue fundraising derives from small donations, an in-house lottery and an endowment trust. Like other drama theatres in Scotland, the thinnest support comes from business sponsorship, but this is not so surprising because general business sponsorship, sponsorship in kind and corporate donations have declined by more than a third in Scottish repertory theatres since 1998 and, in 2001, there has been a bigger plunge in overall sponsorship for the entire performing arts. These years have also been characterised by marked decline in support for capital projects. Thus, it may be seen that Pitlochry does relatively well, but the company will have to intensify the undertaking in future, in part because of new competition in the drama universe from the proposed Scottish national theatre. This new company is forecasting private sector income of £50,000 in 2003, rising to an arresting £310,000 by 2006. Meanwhile, in 2002, the Pitlochry fundraising profile is enumerated as follows:

PITLOCHRY FESTIVAL SOCIETY LIMITED BUDGETED AND ESTIMATED FUNDRAISING INCOME AND COSTS ATTRIBUTABLE TO THE REVENUE ACCOUNT FOR 2002
	Notes	Budgeted Fundraising for 2002	Revised/ Projected Fundraising for 2002
INCOME
Production Sponsorship		10,000	-
Performance Sponsorship
Education Sponsorship
Awards
Trusts and Foundations	(a)	-	4,500
Donations		50,000	43,500
Appeals		-	-
Festival Theatre Lottery		20,000	20,000
Endowment Trust		10,000	10,000
Friends of the Festival Theatre		-	6,500
Leon Sinden Award		-	2,500
Other			-
TOTAL INCOME		£90,000	£87,000

LESS EXPENDITURE
Marketing and Publicity		-	1,750
Subscriptions and Publications		-	42
Travel and Subsistence		-	350
Entertaining		-	-
Postage		-	-
Stationery and Photocopying		-	100
Cultivation events		-	-
Sponsors’ servicing		-	-
Friends costs		-	-
Other events		-	-
Festival Theatre Lottery costs		2,000	2,644
Leon Sinden Award costs		-	940
Other costs		-	300
Wages and fees	(b)	18,225	17,222
TOTAL EXPENDITURE		£20,225	£23,348

NET FUNDRAISING CONTRIBUTION		£69,775	£63,652

(a) This a grant from the Northwood Trust; allocation to revenue or capital to be determined
(b) Excludes ‘savings’ on departing business development manager from July 2002

The strengths and weaknesses of fundraising at Pitlochry Festival Theatre

At Pitlochry, there are several fundraising oblations. Firstly, the Festival Theatre has a reputation for exemplary production standards (especially for accomplished treatments, acting and décor) over 51 years; for donors and sponsors the company is associated with a national ‘trademark’, one of the few ‘unblemished’ charitable Scottish arts institutions, whose audience comes from all over Scotland and elsewhere in the United Kingdom, to an untypical rural location. This high attainment and the ‘festival ideal’ is a ‘unique selling point’ for business and donor subvention. Hitherto, Pitlochry has projected a coherent policy through its Festival Director; it has eschewed the temptation to pursue too great a diversity of missions; thus, the Friends of the Theatre, businesses and other donors feel confident about the choice of play and artists. This theatre is the most self-consistent of any Scottish drama theatre over time; it is high profile and one of the most positively regarded Scottish arts organisations for the UK arts media. These virtues bode well for a renewed private sector campaign.

Nevertheless, the principal weakness in future fundraising is the lack of time and absence of expertise to reenergise the revenue appeal for 2003; the departure of the Business Development Manager in June 2002 is not yet attended to. Her successor, along with the Board of Governors’ determination of the executive leadership, will provide the opportunity to build new business partnerships and heightened individual and trust giving for 2004, projected through the enthusiastic countenance of the next Festival Director.

Sources of funding: the business sector

With the opening of The River Room, the Festival Theatre can offer increased hospitality benefits to the corporate market. Their sponsorship must be seen as more of a commercial transaction; the high visibility and hospitality required by corporate marketing departments can now be used to advantage as a form of specialised advertising. Whether corporate giving is motivated more by a desire to influence public opinion than by social responsibility, it is usually associated with a firm’s advertising expenditures and they want their names associated with non-controversial, high-quality productions. Thus, Pitlochry may be in an excellent position to secure more sponsorship because its play-choices are, like the ‘prestige’ performances of Scottish Opera, Scottish Ballet and the national orchestras, unlikely to be offensive or threatening; and more of the audiences at Pitlochry tend to be wealthier. Even though corporate sponsors want to be associated with theatres with stable finances, Pitlochry can offer a consistent press record of well-regarded productions coupled with an absence of media controversy and a higher British press profile. Further, because its planning horizon is ahead of all other Scottish drama theatres, Pitlochry can better align corporate expectations with its own plans. With these prestigious credentials, the Festival Theatre is in a gainful position to take advantage of any future upswing in business sponsorship. Solicitations require a long lead-time, and are unlikely to be rewarded until the 2004 season, but the advent of new activities such as the education programme and community pantomime may offer new advantages. Securing money depends on personal contacts; the Board of Governors might therefore consider the enhancement of the Chairman’s committee by the appointment of an effective, functioning Development Council to lead the fundraising strategy.

Sources of funding: trusts and foundations

The Festival has received significant grants from charitable trusts for the capital refurbishments and expansion, including The Gannochy Trust, Lloyd TSB Foundations, Foundation for Sport and the Arts, The Cruden Foundation, The Robertson Trust, the Tay Charitable Trust and, where applicable, matching grants from Arts & Business. These donors will doubtless be solicited again – whether for new initiatives or even a second request to abate the capital overruns – and it seems an unnecessary discontinuity not to credit their favour in the 2002 programme book, even if strictly speaking their grant was for capital works completed. Although these donors may have required comparatively little servicing after their grants were received, stockpiling the recent income in the Festival Theatre’s publicity material would convey a better impression, reinforcing the underlying message of a well-approved charitable theatre.

Although income from trusts and foundations is highly dependent on personal contacts, the Festival Theatre should adopt a more systematic approach to solicitation, especially to find moneys for the new education and outreach work, as well as for specified activities such as the associate director placement scheme funded by the wealthy Esmée Fairbairn Foundation. It should purchase a copy of the Directory of Social Change CD-ROM of Grant Making Trusts, which contains searchable profiles of around 4,000 UK trusts, together with their Scottish trusts directory.

Fundraising Frameworks

Having given a brief stocktaking and overview of fundraising, the following table represents an assessment of activities and functional areas involved in fundraising; and is an evaluation of the organisation’s current capacity. It attempts to identify the state of development work by identifying those areas that are functioning adequately; and those areas that need improvement. It also provides a brief overview of the fundraising function, and should assist the Board of Governors in prioritising which items to upgrade. The assessment was made following interviews and a scrutiny of relevant literature. The intention is to provide the Festival Theatre with a framework for planning its new fundraising strategy.

AN ASSESSMENT OF FUNDRAISING CAPACITY AT PITLOCHRY FESTIVAL THEATRE
	STRONG	ABLE	NEEDS WORK	COMMENT
1. Are there clear expectations of the Board of Governors and management for involvement in fundraising efforts?			x	Following 50^th anniversary appeal and capital campaigns, rededication to fundraising required
2. Do board members make annual cash donations?			x	May be overestimation; but board might consider the North American dictum: ‘get, give or get off’
3. Are board members willing to identify new donors?			x	Governors have found new donors in the past, but may need newcomers to bring new contacts
4. Are board members willing to solicit new donors?			x	Yes, but requires management from a new business development manager
5. What is the process for setting new fundraising goals?		x		Set by Chief Executive in annual budget and five-year strategy
6. The ability of PFT to consistently meet capital fundraising goals			x	Capital campaigns underachieved
7. The ability of PFT to consistently meet revenue fundraising goals			x	Good until 2002, on individuals and trusts; poor on corporate sponsorship
8. Written development plans for fundraising			x	Chief Executive will write new plan as part of advancement process
9. Does the plan differentiate secured, renewable or speculative fundraising income?			x	Will do
10. Development staff ability in relation to task			x	Need to recruit new business development manager; tasks now undertaken by no one specifically
11. Application writing experience		x		Excellent focus on local authority and Scottish Arts Council applications; disparity with quality of private sector written solicitations
12. Individual donor research capacity		x		Good data-base of potential donors in box office records; everyone sent lottery tickets with season brochure
13. Corporate and trust research ability			x	Must be renewed; acquire CR-ROM database from Directory of Social Change and annual update
14. Quality, frequency and achievement of special events			x	Potential for staging occasional gala nights; off-season functions at the theatre, including art auctions, Christmas Fayre etc.
15. Leadership of board of governors in special events			x	Will be demonstrated by occasional functions as above
16. Involvement of board in prospects identification			x	Over reliant on core, ‘senior’ governors; could expand and utilise Honorary Patrons in fundraising
17. Involvement of board in individual giving solicitation			x	Over reliant on core, ‘senior’ governors; could expand and utilise Honorary Patrons in fundraising
18. Does PFT utilise volunteers in fundraising?			x	PFT is a professional theatre; consider forming a Friends Committee, including Scottish central belt or Edinburgh?
19. Does it train staffs, board members and volunteers in soliciting money?			x	Might secure specialist training through Scottish Centre for Cultural Management and Policy; box office staff should be encouraged to solicit donations and memberships when selling tickets
20. PFT’s ability to attract individual donations		x		Historically able; momentum lapsed in 2002
21. PFT’s ability to attract trust giving		x		Historically able; momentum lapsed in 2002
22. Quality of written and printed fundraising materials			x	Looks dated; copy should exploit theatricality of giving and brand essence; more prominence in season brochure required [at least, should be located before the booking form]; all fundraising schemes should be integral part of season brochure, not relegated to separable leaflet
23. IT support and database for fundraising			x	Personal patron data excludes donor history and notations
24. Gift recording system		x		Calligraphic donors’ book displayed front of house; 2003 programme book should incorporate rewritten appeal messages and list all donors at date of publication
25. Gift acknowledgement system			x	All donors and the Friends of the Theatre should receive personal letter from the Festival Director or Chairman
26. Donor benefit frameworks: Patron, Supporter, Associate, Benefactor, Gold Benefactor; Friend Donor benefit frameworks (The Garden):Patron, Foundation Member, Supporting Friend; Plant Sponsor; School Sponsor; Seat and Bench Sponsor		x		Category price range is currently misaligned to ladder of benefit; all should start with acknowledgement in season programme book; categories could be restyled with theatrical names and to better reflect PFT audience; use of members’ income shifted (in publicity) from backstage mundanities (cupboards, fridges, slop tank, washing machine etc) to artistic and glamorous items (the cost of a period costume, a restoration wig, an evening gown, stage jewellery, the cost of an educational seminar, the cost of a featured prop, a play commission, production photography, etc). Redefine benefits for each category; determine applicability of privileges: such as special ticket ordering facilities; mailing in advance of free season programme book; special discount at merchandise kiosk; complimentary access to the Garden; access to members’ days; access to members’ ticket hotline; backstage tour; invitation to season launch and press conference party (possibly held at Edinburgh); first offer for Gala Nights; members-only discounts at Festival Theatre restaurant; discounts at Pitlochry hotels and visitor attractions; first access to premium seats; member access on designated nights to River Room, hosted by Festival Director and leading actors; members’ discount for art gallery sales, etc. Now that Garden is open, integrate – or at least align Garden fundraising categories with those of the Theatre (e.g., why does it cost £50 to be a Patron of the Festival Theatre and £2000 to be a Patron of the Garden?).
27. Systemised information about donors and prospects			x	Share data base of donors for Theatre and Garden on IT systems
28. Mechanism for systematic renewal of Friends and donors		x		Friends of the Theatre enrolment is very low at PFT; Letter sent with season brochure; should be signed by Festival Director; website should solicit donations and memberships by credit card through secure server as highlighted page linked to booking on-line
29. Effective fundraising–earned income ratio	x			Second highest in Scottish drama theatres
30. Budget for fundraising expenses		x		Continue to reign-in staff costs to one specialist development manager and no assistants
31. Effective and functioning development committee			x	Convey importance of fundraising to putative donors with hardworking, higher powered Development Council; include Scotland-wide participants, especially Edinburgh and central belt participants
32. Effective and functioning leadership for fundraising efforts			x	Identify chair for new Development Council?
33. Other issues in fundraising			x	Future capital campaigns to be dovetailed to revenue; avoid ‘internal’ competition
34. Other fundraising events/schemes			x	Could schedule limited number of higher-price gala performances and other events (up to fifteen can now be exempt from VAT); encourage spontaneous giving by installation of transparent ‘cash-boxes’ near café till and merchandise shop, as well as in Garden (a well?); institute envelopes with declaration for gift aid; consider using The Phone Room Limited for fundraising (c.f. Theatre Royal Newcastle, which raised £15,000 in 2001 from telephone temptations)
35. Sponsorship-in-kind		x		Eight in-kind sponsorships acknowledged in 2002 programme book; consider ‘grossing-up’ value of in-kind donors; consider renewed campaign to attract extra cash donations from programme advertisers

The role of the Board of Governors and a Development Council

Assuming that the Board of Governors continue to accept their responsibility for fundraising, even after the recent capital campaign, the following table offers an assessment tool designed to assist their individual understanding of what is required in this important area and to evaluate their efforts so far. One of the key responsibilities of the Board is to ensure the financial health of the Festival Theatre, and where this necessitates fundraising, Governors’ personal involvement is crucial to its success. This may not have been an explicit expectation when Governors were recruited, although it surely should be today. While the Festival Theatre is building its fundraising capacity with the appointment of a new business development manager, it will be important to help the Governors develop their own understanding of how they participate in the process. Not every board member can or should answer yes to every question.

If the Governors decide to use this checklist as a companion to the organisation’s ‘advancement’ process, the Chairman will be able to gauge the commitment of each Governor to fundraising. The list provides a personal self-evaluation opportunity for each board member to reflect privately on his or her role as contributing to the tasks. Based on this reflection, a Governor will be in a position to redefine his or her commitment and, possibly, determine the need for a Development Council to focus entirely on fundraising.

FUNDRAISING CHECKLIST FOR THE BOARD OF GOVERNORS
		YES	NO
1.	Do I fully understand the Festival Theatre’s plans?
2.	Do I fully understand and endorse the case why someone should donate to the Festival Theatre?
3.	Will I myself contribute to the fullest measure within my means, commensurate with my interest and commitment?
4.	Will I regularly offer suggested additions to the Festival Theatre’s mailing list?
5.	Will I regularly assist the Business Development Manager in identifying and evaluating prospects – individuals and small businesses, companies, trusts and foundations?
6.	Will I share in cultivating key persons, by accompanying prospects to performances at the Festival Theatre?
7.	Will I make introductions for the Festival Director and Business Development Manager to make solicitation visits?
8.	Will I accompany them on solicitation visits?
9.	Will I write personal follow-up and acknowledgement letters?
10.	Will I write personal notes on appeal letters?
11.	Will I make a solicitation phone call myself?

An hierarchy of responsibilities for fundraising

At my interview Sarah Mackenzie, she impressed upon me that other staffs at the Festival Theatre took less interest in fundraising. Whether or not this was an exaggeration, it seems important for future fundraising that there is minimal confusion and a new clarity in expectations. The following table attempts to define more clearly what roles each participant must play.

TABLE OF FUNDRAISING RESPONSIBILITIES
	Campaigns for Corporate Sponsorship	Campaigns for Trusts, Foundations and individuals	Campaigns for Special Events
Festival Director	Cultivate; solicit gifts; public speaking schedule and proactive public representation; establish fundraising goals with General Manager and Chairman	Cultivate; solicit gifts; public speaking schedule and proactive public representation; establish fundraising goals with General Manager and Chairman	Generate ideas; recruit performer element and attend
General Manager	Cultivate; support Business Development Manager as needed	Cultivate; support Business Development Manager as needed	Attend
Business Development Manager	Organise appeals; assure fulfilment of donor benefits; monitor results and make monthly reports; work with Chairman and Development Council to track progress and meet targets; data entry; Acknowledgements; maintain donor and prospect records; pull fundraising reports as required	Organise appeals; assure fulfilment of donor benefits; monitor results and make monthly reports; work with Chairman and Development Council to track progress and meet targets; data entry; Acknowledgements; maintain donor and prospect records; pull fundraising reports as required	Plan and execute special events; manage volunteers; track ticket sales and make regular reports to General Manager and Development Council
Chairman	Select Development Council; provide leadership; make assignments and manage campaign with Business Development Manager; identify prospects; cultivate; solicit	Select Development Council; provide leadership; make assignments and manage campaign with Business Development Manager; identify prospects; cultivate; solicit	Cultivate and select Special Event Chair to report to Development Council; track progress with Business Development Manager
Board of Governors	Identify prospects; cultivate; solicit	Identify prospects; cultivate; solicit	Sell tickets; attend; serve on special committees
Friends of Pitlochry Festival Theatre (volunteers)	Identify prospects; cultivate; solicit	Identify prospects; cultivate; solicit	Staff events; sell tickets
Finance Manager	Receive deposits; reconcile financial reports with fundraising strategy	Receive deposits; reconcile financial reports with fundraising strategy	Receive deposits; reconcile financial accounting for event with Event Chair, prepare final budget-to-actual report

The Business Development Manager

The following is a recommended job description for the Business Development Manager:

The Function: To further clarify expectations and agreements by the Board and Festival Director and to take executive responsibility for all fundraising campaigns. To coordinate a new Development Council [or before that, the Sponsorship and Fundraising Committee of the Board of Governors/as applicable], management team and staffs to put a campaign strategy into practice and to provide leadership for all private sector appeals, including individual, trusts and business giving.

Reports to: The Festival Director.

The Results: The successive implementation of a fundraising campaign, including research, communications and administration; the achievement of an annual fundraising target to be agreed with the General Manager.

The Responsibilities:

Serve as Secretary to a new Development Council
Help in the selection and orientation of the Development Council
With the Development Council and the Festival Director, determine what the development as a whole requires with respect to Council members and work with the Chairman to recruit individuals with required skills and contacts
Coordinate all Development Council activities in support of fundraising for all revenue and capital campaigns for the Festival Theatre and the Scottish Plant Collectors Garden
Work with the Festival Director to be sure that campaigns have a budget, written goals and clearly identified strategies for achieving them, and a timetable giving tasks and person(s) responsible; prepare written annual campaign plan and set financial goals for the following financial year during budget preparation time
Work with the Festival Director to coordinate the drafting of all campaign literature, aids and materials
Design and implement named donor opportunities and recognition programmes
Assist in the identification and recruitment of fundraising volunteers from the Friends of the Theatre
Act as secretary to the Friends of the Theatre
Compile presentations, fact sheets, brochures, web pages and applications for submission to funding sources
Identify and coordinate prospects, gathering of computerised data information; personally make solicitations as needed
Work within Pitlochry Festival Theatre’s established policies and practices and contribute to the formulation and development of these policies as appropriate
Function independently of secretarial staffs
Assist the Festival Director, General Manager and Theatre Manager in hosting donors and sponsors at Festival Theatre functions and performances

With higher targets than hitherto, the position will need to be full-time in future, with as many hours as necessary to fulfil the requirements of the job; the post would be based at the Festival Theatre.

The Person Specification:

Skills: Excellent written and verbal communication skills; good interpersonal skills and presentation, including ability to relate to business leaders; IT skills including database experience; ability to work on own initiative and in a team; good planning and organisational skills.

Experience: Previous experience of fundraising work in the non-profit or charity sectors essential; previous theatre or arts experience desirable but not essential; knowledge of corporate and charity trust sectors essential.

Conclusion: the estimation of fundraising income

Private sector donors, whether corporate sponsors, trusts, foundations or individuals are widely believed to possess flexibility, autonomy and diversity in their grant making that the Scottish Arts Council and Perth and Kinross Council lack. Quite rightly, the public bodies influence the Festival Theatre more than independent supporters do. Over time, the private sector has played a critical role at Pitlochry Festival Theatre but, like the public sector, cannot be taken for granted. Most corporate and trust money goes to well-established traditional institutions, frequently in support of capital programmes in their home territory; Pitlochry has and will continue to benefit if it redoubles the effort. For revenue, the amounts raised have been high in Scottish drama, but it would be unsafe to budget for enormous increases in the new strategic business plan; certainly, these sums cannot substitute for revenue grants from the Scottish Arts Council and local authority. Even so, the danger is that the Festival Theatre might be tempted to make up the revenue shortfalls by increasing the estimated fundraising income. This would of course be irresponsible; in view of the uncertainties of the interregnum leadership and the absence of a business development manager, the immediate fundraising task for 2003 falls to the chief executive-and-executive producer; the new plan might therefore budget no increase on £87,000 (gross) for 2003. It will take time to recruit and orientate a new business development manager, as well as for the Board of Governors to reconstitute and reinvigorate a fundraising committee. Only then would it be prudent to raise the targets, perhaps to £100,000 in 2004, £125,000 in 2005, £150,000 in 2006 and £150,000 again in 2007.

References Consulted

Getting Britain giving to Culture: an introduction to the new tax regime for giving to cultural charities, London, Department of Culture, Media and Sport, April 2000.

King, Erica and Matthew Rooke, SAC Review of Theatres, Glasgow, Scottish Cultural Enterprise Ltd, 2001.

Mackenzie, Sarah, A Report on Fundraising at the Stratford Festival Canada, Pitlochry, Pitlochry Festival Society, July 2000.

Moir Wood & Co, Pitlochry Festival Society Limited, [Draft] Accounts at 31 October 2001, Perth, Moir Wood & Co, 2002.

Pighills, David, Report on Committee Structure and Responsibilities from the Chairman to the Board of Governors, Pitlochry, Pitlochry Festival Society Limited, 26 March 2002, Paper No 1.

Pitlochry Festival Theatre, Advancement Programme: Business Planning and Change Management Project, Tendering Brief, Pitlochry, Pitlochry Festival Society Limited, 2002.

Scottish Arts Council National Lottery, Advancement Programme Process Guide, Edinburgh, Scottish Arts Council, November 2001.

Smith, Donald, et al., Scottish National Theatre: Report of the Independent Working Group, Edinburgh, Independent Working Group, May 2001.

Stratford Festival of Canada: 2002 Visitors’ Guide, Stratford, Stratford Festival, 2002.

The Giving List, London, The Guardian in association with Directory of Social Change, 5 November 2001.

The Grant-Making Trusts CD-Rom, London, Directory of Social Change, 2002.

Mason, Timothy and Paul Pia, Care Diligence and Skill, a handbook for the governing bodies of arts organisations, Edinburgh, Scottish Arts Council, 1986.

Stop your complaining: the theatre is the object of idolatry on all sides nowadays; and what in your day was looked upon with scorn has become the delight of all people with good taste. It is the talk of commerce, the favourite entertainment of merchants to rent a box. It is quite the most popular of all recreations; and those to whose great wisdom and devoted care the wellbeing of the town is entrusted look to the delights of theatrical entertainment as a means of relaxing from the burdens of high office. All merchants grace the theatre with their presence. Parnassus there displays all its wonders: the choicest wits forgo their nights rest in its service: and Apollo’s favourites all devote to a theatre a portion of their learned labours. If men are to be judged by their wealth then the theatre is a domain which attracts their handsome rents of boxes. In the exercise of this agreeable profession the merchant enjoys more honour and greater riches than would have been the case if he had stayed at home.

Pierre Corneille, L’Illusion comique, 1635

It is absolutely impossible to support a theatre with the sole participation of the spectators. One of two things is necessary: either the rich must subscribe to support it; a heavy burden which they will surely not be disposed to bear for a long time; or the state must involve itself and support the theatre at its own expense. But how will the state support the theatre? If it be by cutting back on the necessary expenses, for which its modest revenue barely suffices, with what will these be provided? Or, for this important use, will it grant the sums which economy and the integrity of the administration sometimes permit to be put in reserve for the most pressing needs?

Jean-Jacques Rousseau, Politics and the Arts: letter to M. D'Alembert on the Theatre, 1758