The number of people opening charitable trust accounts has returned to pre-recession levels, according to the Charities Aid Foundation.
In the first quarter of 2010, CAF opened 51 such accounts, designed to help major donors give away money more easily. The number was the highest since the start of 2008.
The new accounts brought in donations worth £70m, CAF said. It had also received a further £20m in donations to existing accounts.
Mike Packham, head of private clients at CAF, said: "Committed donors didn't stop giving during the recession, but many had less funds to put into trusts. And if people were thinking about opening a trust they wanted to wait until their personal finances had improved.
"It looks like we are now seeing those people making the major commitments to philanthropy they have been planning for some time."
CAF said total payments to charities from its trust accounts in March were more than £18m - three times the amount given in March 2009.