Research, Reports and Philanthropic Data
Philanthropy Delaware strengthens the impact of philanthropy through information, developing strategic connections among members, community, and resources. To this end, Philanthropy Delaware provides such resources as research, data and reports from trusted sources on emerging trends and topics of interest in the field of philanthropy.
Charitable Contribution Deduction: Rules for 2022 and 2023 Charitable contribution deduction rules have changed for 2022 and 2023. Or, to be even clearer, they have reverted. The two special tax rules that allowed taxpayers to deduct a certain level of cash contributions even if they didn't itemize 2021 income taxes—and claim deductions of sums up to 100% of their AGI—have expired and were not renewed by Congress. Charitable Contribution Deduction: Rules and Changes for 2022 and 2023 (investopedia.com) | Charitable Giving in the U.S Falls for the first time since the financial crisis “Giving USA 2023: The Annual Report on Philanthropy for the Year 2022”—the longest-running and most comprehensive look at the sources and uses of charitable giving in America—estimates that last year saw $499.33 billion in charitable giving; the 2022 results follow the two best years on record, including 2021, when giving surpassed half a trillion dollars (US$516.65 billion) for the first time. Such an annual decrease in giving is rare, usually seen during years with difficult or unusual economic conditions, which is reflective of the stock market volatility and economic uncertainty experienced in 2022. |
The message is clear: Americans want to protect the charitable deduction. Check out the recent data collected by the Charitable Giving Coalition on charitable giving in America and learn from the Giving USA where the generosity is coming from and where the dollars are going.
The 2024 National Study on Donor Advised Funds (DAFs)
We're proud to announce the release of the 2024 National Study on Donor Advised Funds from the DAF Research Collaborative!
This is the largest independent study on donor advised funds to date, encompassing nine years of data and details on more than 50,000 accounts.
KEY FINDINGS:
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Half of all DAFs (49%) had total assets of less than $50,000 at the end of 2021, and only 7% had balances of $1 million or more.
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Most DAF accounts (97%) were advised by individuals or families.
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Nearly all DAFs (92%) had a succession plan.
We hope this data will be used to improve best practices, inform relevant regulation, or enhance the field’s use of DAFs as a philanthropic tool for donors, DAF sponsoring organizations, and other sector partners. Access the full report here: DAFRC_Report.pdf (johnsoncenter.org).
11 Trends in Philanthropy for 2024
The report covers such topics as: AI in the nonprofit workplace, the glass cliff crisis among leaders of color; growing interest in fiscal sponsorship, AAPI (Asian-American Pacific Islander) community philanthropy, the rise of influencer philanthropy and so much more. Click the link here to read the full report: 11-Trends-for-2024-Report.pdf (johnsoncenter.org)
2023 Philanthropic Landscape: Industry-Leading Philanthropic Trends & Insights
CCS Fundraising has published the 2023 Philanthropic Landscape, 12th Edition. This report compiles and analyzes data from Giving USA and other leading industry sources to give you the information you need to inform an effective fundraising strategy for your organization.
In addition to our examination of 2022’s philanthropic trends in the individual, high net worth, foundation, corporate, digital, and gift planning spaces, this year’s report also investigates emerging innovations in AI and data for philanthropy. This 12th edition report answers questions like:
- How much did American donors give to charity in 2022?
- What giving methods are disrupting the philanthropic sector?
- How are organizations looking to integrate DEI from the inside out?
What data innovations can a nonprofit use to effectively engage and retain donors? To see the full report here:
CCSFundraising_2023_PhilanthropicLandscape.pdf
Nonprofits across the United States played a vital role during a period of crisis that began in March 2020 with the COVID-19 pandemic and was followed by a nationwide racial justice reckoning that summer. As nonprofits experienced heightened demand coupled with marked uncertainty about revenues, they responded with resiliency and imagination, while many funders also stepped up, increasing philanthropic giving in a time of urgent need. Following this intense period of trial and turmoil, we wanted to take stock of current nonprofit perspectives and understand their evolving experiences with funders.
Before and After 2020: How the COVID-19 Pandemic Changed Nonprofit Experiences with Funders
According to the CEP(Center for Effective Philanthropy, nonprofits are experiencing meaningful changes in the practices of funders since 2020.
Data from funders who solicited grantee feedback both before and after 2020 reveal a greater degree of change than what was typical prior to the COVID-19 pandemic, suggesting that 2020 was a watershed year for grantmakers.
Based on analysis of data collected from 61 U.S.-based repeat users of CEP’s Grantee Perception Report (GPR), a feedback tool funders commission to gather candid, comparative feedback from grantees, two distinct patterns were evident in grantee responses. Firstly, grantees report spending less time on application and reporting processes than they were before the pandemic and, secondly, funders are providing slightly more unrestricted support than prior to 2020.
Click here for the full report: Before and After 2020: How the Covid-19 Pandemic Changed Nonprofit Experiences with Funders - The Center for Effective Philanthropy (cep.org)
The National Center for Family Philanthropy has issued a 2023 report titled "Philanthropy in Complex, Multi-Generational Families: Balancing Individual Preference with Collective Purpose". This research examines the ways that families work together in their philanthropy over time. In particular, it considers how the family foundation’s design and operation is informed by—and informs—the family’s philanthropic activities that take place outside of it. Select the link here to read the full report: Philanthropy-in-Complex-Multi-Generational-Families-NCFP-2023.pdf
2023 Giving USA Charity Report (2024 Release)
(2023 Release) 2021 Resource Tracking Report: LGBTQ Grantmaking by U.S. Foundations - Funders for LGBTQ Issues (lgbtfunders.org)
Foundation funding for LGBTQ communities and issues in the United States reached a record $252 million in 2021
The State of Global Giving by U.S. Foundations: 2022 Edition | Council on Foundations (cof.org) (Select link to see the full report: The State of Global Giving by U.S. Foundations: 2022 Edition | Council on Foundations (cof.org).)
For 25 years, the Council on Foundations and Candid have partnered on studies of globally focused giving by U.S. foundations. The new edition of The State of Global Giving by U.S. Foundations dives into 2016-2019 data to provide the latest perspective on how the nation’s foundations are supporting critical efforts to improve health outcomes, address climate change, offer access to education, ensure human rights, and engage with a wide array of other global priorities. Through interviews with a selection of global funders, Global Giving also offers insights on how foundations are addressing the critical challenges of our time and where they see signs of optimism and opportunity going forward.
Key Report Findings:
- U.S. private and community foundations included in Candid’s Foundation 1000 dataset awarded globally focused grants totaling $8 billion in 2019—close to four times the approximately $2.2 billion awarded in 2002.
- Health accounted for 49 percent of global grant dollars.
- The largest shares of funding focused on the Sub-Saharan Africa (25.1%) and Asia & Pacific (17.7%) regions.
- Among the many issue areas supported by foundations, human rights has realized the fastest growth in global support in recent years. In the 2016-2019 period, human rights reached 11 percent of global foundation grant dollars, up from less than 7 percent in the 2011-2015 period.
- Roughly 13 percent of U.S. foundations’ global grant dollars went directly to organizations based in the country where programs were implemented in the 2016-2019 period, up marginally from approximately 12 percent in the 2011-2015 period.
- Funding by Foundation 1000 foundations for efforts to counter or mitigate the impact of climate change in the United States and globally totaled nearly $1.8 billion in the 2016-2019 period, up from $1.3 billion in the 2011-2015 period.
- The Bill & Melinda Gates Foundation accounted for 44% of global giving by U.S. foundations from 2016 to 2019.
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