Despite legitimate complaints from within the sector (see my earlier blog on the Small Charities Coalition's views here: http://insights.brabners.com/post/102ee4s/the-fundraising-regulators-levy-small-charities-coalition-response), the Fundraising Regulator has now published a list of all charities captured by the Year 1 Levy, including those who either refused to pay or have failed to respond to the Regulator's communications.

The impact to non-paying charities of appearing on the list is difficult to assess. A lack of awareness of the Fundraising Regulator has been cited by those critical of its approach and so the effect of being named and shamed by an organisation not widely known might be minimal. Nonetheless, if your charity appears on the list you may wish to take some steps to explain why you have chosen not to pay and / or engage.

It is perhaps very likely that many non-paying charities captured by Levy will ultimately fall outside of it in later years. However, the Fundraising Regulator's own guidance states that "the levy amount...is a fixed rate for three years, and is to be paid annually". Therefore, non-paying charities may find themselves chased for Levy payments based on 2014 numbers into the year 2019.

Its also possible that some of the charities either no longer exist or are in the process of winding up - any analysis that follows of non-paying charities will be interesting.