Perhaps controversial in Christian circles, the difference or change an organisation make is essential. Impact practice is then the activities that an organisation does to focus on the difference that it makes. This can include planning desired impact, planning how to measure it, collecting information about it, making sense of that information, communicating it and learning from it. Though this report is a framework for UK donors to increase their impact through their giving, Christian organisations can learn from the report as well. In the end Christian organisations need to be good stewards of the resources God has entrusted to them and use these resources most effectively in His Kingdom.