Coca-Cola, Apple and Nike are top commercial brands, but how do you measure a charity's brand value?

You calculate its ability to generate future income based on the size of its membership base, commercial licensing deals and public awareness, according to consultancy Intangible Business.

In its latest survey of the UK's most valuable charity brands, Cancer Research UK retains the top slot. Its brand value is put at £209m in 2006 - a £7m increase on the previous year, while the National Trust is still in second place despite a £4m reduction in brand value to £192m.

The Salvation Army, ranked fourth, was the highest riser in the top 10 with a 5% increase putting its brand value at £113m.

The Royal Society for the Protection of Birds (RSPB) and Royal National Lifeboat Institution (RNLI) both witnessed a fall in their brand value because of a decrease in income.

Charities that have a brand more powerful than their income include Amnesty International. It ranked 62 by brand value but 218 by income. Scope is ranked at 48 for brand value but 29 by income.

Thayne Forbes, joint managing director of Intangible Business, says "appreciating what generates value for a charity is important for additional income." Joe Saxton, director of the voluntary sector thinktank nfpSynergy says: "Any evaluation of a charity's brand that does not take into account whether it does its job well is nonsense."

1 Cancer research UK - £209m
Cancer Research is the third largest charity in the UK by size of income. It generates over £380m a year of which 25% is from legacies, 7% more than the national average.
Unsurprisingly, cancer is the most valuable sector within the top 100. It has over 30,000 supporters in the UK and, largely due to its name, has an almost equally high level of understanding as it does awareness.

2 The National Trust - £192m
The National Trust is one of the largest membership bodies in the UK with 3.4 million members and is the tenth biggest charity by income. 43,000 people volunteer for it and more than 12 million people visit its pay for entry properties with a further 50 million visiting its open-air properties. It is this huge and loyal support base helps drive its brand value of £192m.

3 Oxfam - £172m
Over the past five years, Oxfam's income has increased by an average of 8% a year to over £250m. The value of its brand increased 4% in 2006 and is now worth £172m. The volume of tragedies throughout the world which are broadcast to the UK ensure a constant stream of causes for Oxfam to campaign for. This, combined with its national retail network and communication campaigns ensures that Oxfam is never far from the public eye.

4 The Salvation Army - £113m
The Salvation Army, United Kingdom with the Republic of Ireland, has experienced uninterrupted growth over the past five years and grew by 4% in 2006. Innovations such as the prayer discussion room on its website builds loyalty among its large support network and has contributed to a 5% increase in its brand value in 2006.

5 The British Red Cross Society - £108m
Despite an income that has reached a plateau and a brand value that fell by 3% in 2006, The Red Cross is still a very valuable brand, worth £108m in the UK. It trains 150,000 people each year in the UK in first aid. Its 35,000 trained volunteers, alongside its considerable international network, give The British Red Cross Society access to a large support base to call upon for fundraising activities. This is most evident in times of emergency both in the UK and internationally.

6 Wellcome Trust - £104m
WellcomeTrust is the world's largest medical research charity, funding research into human and animal health. It enjoys a prominent position on the world stage and with annual income in excess of £300m, has a considerable amount of influence. This influence is embodied in its well recognised brand which, in 2006, was worth £104m.

7 RSPCA - £94m
The RSPCA has probably been one of the most loved charities in the UK since its establishment in 1824. Someone calls the RSPCA every 25 seconds for help about preventing cruelty to animals and it successfully rehomes nearly 70,000 animals each year through its network of 174 branches. This substantial support increases the RSPCA's relevance to the UK public and helps drive its brand value of £94m.

8 Barnardo's - £94m
Over 120,000 children are helped each year by Barnardo's. Its strong brand and popular, worthwhile, cause have helped increase its income by an average of 9% a year since 2001. Since 1867, Barnardo's has helped free children from poverty, abuse and discrimination and has become synonymous with effective advertising that supports and enhances its vision. The value of its brand has also grown with the charity and is now worth £94m.

9 The Arts Council England - £89m
For sixty years The Arts Council England has been supporting the arts in England. It believes that the arts have the power to change lives and communities, and to create opportunities for people throughout the country. This belief is supported by an income of £379m from various sources including The National Lottery, the government, voluntary income and other fundraising activities. Its brand is the vehicle through which it is able to both generate and disseminate its funds and is worth £89m.

10 The British Heart Foundation - £85m
The British Heart Foundation has developed a sophisticated licensing program which has seen its brand endorse relevant products such as water, bath bubbles, tea and breakfast cereal. This supports the charity's aim to prevent heart disease. It also increases awareness of the charity, which translates into increased funds. Income has increased by an average 8% since 2001 and 2006 was no exception, with income up to £156m. It has a powerful and relevant brand that, through support from advertising and its licensing program, has increased in value by 5% since 2005 to be worth £85m. An evaluation of its licensing program may be necessary, however, to ensure continued relevance and effectiveness.