Understanding who gives, and why they give, helps charities to monitor giving levels and predict future income streams. However, establishing who gives and how much they give is a contentious topic. In recent years, there has been a number of surveys claiming to establish what Britons give to charity. This report looks at the market research, and analyses the statistical and practical challenges of these approaches to measuring giving. This report unpacks why different surveys have different conclusions about who gives the most and why and suggests a panel-based approach that could offer a better solution to measuring giving in the UK.