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On the sources side, grants from DAFs are counted at their original source (which is almost always an individual, though corporate DAFs do exist).

On the uses side, DAFs are included in almost every subsector. National, or commercial, DAFs are counted as public-society benefit organizations. DAFs at Community Foundations are included under TO Foundations. Other DAFs focus on a single organization or issue, and those can be found among the subsectors (e.g., a university DAF would be under education).

It is important to note that Giving USA counts only the net of DAF grants in minus DAF grants out among recipients. This is to avoid double-counting, as the grants OUT of DAFs are counted at their final destination. DAF grants from community foundations are subtracted out of our FROM foundations value.

Foundation giving is defined by the longstanding list of foundations used by the Foundation Center, now a part of Candid. These include private foundations as well as community foundations. Additionally, Giving USA calculates its estimates by counting corporate foundations under corporate giving.

Individual giving is defined as giving done by US individuals to tax-deductible charitable organizations. Most giving vehicles allow for a deduction by the individual for the amount given either to or from the vehicle, depending on the vehicle in question (e.g., a donation to a DAF is counted at the moment it enters the DAF, a donation from the LLC can be counted by the owner when it is donated to a tax-deductible organization). Gifts to community foundations are included as gifts from individuals; gifts out of DAFs held by community foundations are sourced as coming from the individual, not the community foundation, as Giving USA considers these pass-through donations.

Most of Giving USA’s subsector definitions come from the NTEE codes given to organizations. These codes are available on some tax documentation, and are often used by other organizations as a quick reference, such as Candid. Religious organizations are those 501c(3)s that are assumed or have been granted religious exemption from filing. Giving USA’s list of foundations is developed and maintained by Candid.

Corporate giving is defined as donations made by corporations that are then deducted on their tax returns. These donations are then adjusted for contributions made to and from their corporate foundations. Because political contributions are not tax deductible, political contributions made by corporations are not included in corporate giving. Corporate giving does not include donations made by employees either, as those gifts are counted under individual giving.  However, matching gifts made by corporations are included in corporate giving. Giving USA also does not include sponsorships, ticket purchases, or other contributions to nonprofit organizations that corporations allocate to marketing expenses on their tax returns.

If a business is legally organized as a for-profit C-corporation, any donations made by the corporation that are deducted on the corporate tax return are included in corporate giving. If a business is legally structured as an S-corporation, a Limited Liability Company (LLC), a partnership, a sole proprietorship or some other legal structure for which the organization’s tax liability is passed through to the owner’s personal tax return, the giving by that business is counted under individual giving.

Giving USA counts only gifts to tax-deductible 501c(3) organizations; this does not include gifts to 501c(4) lobbying groups, political action committees (PACs), etc.

Some organizations that work in the fields of advocacy or civil rights are legally recognized as 501c(3) organizations by the IRS (e.g., ACLU, Lambda Legal), and are counted in Giving USA under public-society benefit organizations.

Mega-giving is an adjustment Giving USA does to giving estimates to account for particularly large gifts that would have a significant influence on the estimates. The report defines this as 0.1% of total giving, rounded to the nearest $50 million. For 2024, the threshold was $600 million.

No, Giving USA does not generally include donations from outside the U.S.

However, although the report’s total giving figure is based on the sum of sources, and the source data exclusively encompasses US giving, its uses data includes all private gifts and grants to an organization. The figure for all private gifts and grants to an organization will occasionally include donations from foreign individuals. Historically this value appears to be fairly small, but it is something Giving USA seek additional data on to verify.

Giving USA does not specifically measure trust-based philanthropy and therefore has not created a definition for the term. Definitions of the term can vary somewhat within the philanthropic sector, but trust-based giving is generally recognized as grantmaking or philanthropic giving that has few, if any, reporting requirements or restrictions that the beneficiary is obligated to abide by.

Giving USA has data on the environment/animals subsector from 1987 to 2024.

Giving USA includes total giving estimates to nine subsectors in the U.S., including religion, education, human services, foundations, health, public-society benefit, arts, culture & humanities, international affairs, and environment/animals. Beyond total giving to each of these subsectors, Giving USA does not have additional subsector data.

No.

Giving USA estimates include only giving to tax-deductible charitable organizations. This does not include crowdfunding for specific individuals or businesses, or other forms of direct support. The chapters do include information on this and other trends, collected from other sources.

Organizations included in the data are organizations filing as US-based 501c(3)s. These organizations may have an international presence, but are US-based.

There are two components to the religious estimate. A baseline value is periodically generated based on a largescale, high quality, representative survey of congregations and faith organizations in the US that asks detailed questions about charitable revenue. A growth rate is calculated annually based on aggregate datasets of specific faith network or denomination charitable revenue. For the most recent edition of Giving USA, $36 billion, or about 25%, was directly tracked in this method.

Giving USA does not track the percentage of US households that give.

Giving USA does not track gifts at a per-gift level and so cannot answer this.

DAFs are already included at the source of their giving. Giving USA does not separately estimate family foundations, though there is a heuristic that they are around 64% of Giving USA’s independent foundation value. Summed together, these would represent 83% of giving in the most recent estimable year, though this is not a value Giving USA estimates.

Giving USA does not estimate a separate value for this. Occasionally in the past, Giving USA has seen family foundations represent approximately 64% of independent foundation giving. For 2023, the most recent year available for this data, they represented approximately 50% of foundation giving.

For 2024, Giving USA estimated approximately $817 million of MacKenzie Scott’s giving went to public-society benefit organizations. While this is an increase from her estimated $235 million in 2023, this accounts for about 5% of the $10.9 billion increase seen in public-society benefit in 2024.

No, though Giving USA’s data has been used in research regarding the effect of tax legislation on charitable giving, Giving USA does not directly estimate any legislative impact.

Giving USA does not disaggregate education giving at this level.

Giving USA does not track online giving. However, more information on online giving from other sources can be found within the chapters of the report.

Giving USA 2025 estimates giving that occurred in 2024, so it does not have an estimate for the first 6 months of 2025. It is worth noting, though, that historically speaking a larger percentage of giving is done in the latter portion of the year, so the trend of the first six months may not be reflective of the year in total.

The relationship between government grants and charitable donations is unclear, though it is an important topic in regards to giving in 2025.

Giving USA does not track the percentage of US households that give. Recent data on the topic from other sources suggests that the trend has likely continued in recent years.

Corporate pre-tax profits have seen a rise alongside corporate giving, with corporate giving shifting only from 0.8% to 1.1% of these profits. Additionally, Giving USA has noted a surge in in-kind assistance being done by patient assistance programs, which are typically made through corporate foundations (this total is tracked in the “Giving TO individuals” estimate). However, at present Giving USA doesn’t know if these are causally related or simply correlated with each other.

Giving USA is not able to track the purposes or destination of gifts by source, and so cannot answer.

Giving USA does not separately estimate workplace giving. However, the chapters on individual and corporate giving may include information on workplace giving that is drawn from external sources.

Giving USA does not have any estimates in regards to AI. However, information from other sources on how AI is impacting philanthropy, fundraising and nonprofit organizations is included in the chapters of the report. Explore CCS Fundraising’s AI in Fundraising paper and the 2025 CCS Philanthropy Pulse Report‘s Donor Data, AI, & Innovation chapter.

Giving USA does not look at giving on a demographic basis.

Bequests have seen 3.8% annualized growth over the last ten years, the lowest of any of Giving USA’s four sources.

Giving USA does not specifically analyze the impact of political fundraising on charitable fundraising. Historically speaking though, presidential election cycles rarely have a sizable impact on giving. There are now multiple pieces of evidence suggesting that political giving does not have a significant negative effect on charitable giving. Learn more about giving during presidential elections.

While there has been a noted increase in cryptocurrency donations, Giving USA does not separately estimate methods of giving.

Environmental giving has seen fairly solid growth in recent years, with the fourth highest 5-year annualized growth rate among the uses (third when excluding giving TO individuals). While 2024 was the second smallest increase in this five-year span for environment, it still represented the 5^th largest growth rate among uses this year, not dissimilar from its recent history.

The 2025 CCS Philanthropy Pulse Survey was conducted from October 22 through November 27, 2024.

Nearly 650 organizations from 34 countries and across 46 US states participated in the 2025 CCS Philanthropy Pulse Survey.

The 2025 CCS Philanthropy Pulse report reflects a truly global perspective, with 165 organizations outside the US contributing insights. For the first time, this expanded participation highlights global differences in the challenges, trends, and opportunities shaping philanthropy.

In the 2025 CCS Philanthropy Pulse report, the term “international” refers exclusively to organizations outside of the US.

While donor acquisition and retention remained key challenges for nonprofits in 2024, cited by 47% and 23% of organizations respectively, both have seen significant year-over-year improvement. Donor retention, in particular, has improved by an impressive 24% over the past two years, likely attributed to the rise in generative AI technology that allows organizations to more easily personalize and customize targeted communications.

Organizations are increasingly turning to digital strategies for donor engagement. Key tactics include sharing cause-based, impact-driven narratives and using personalized, targeted outreach to connect with younger audiences. By aligning messaging with different generations’ values and preferences, nonprofits can foster deeper engagement and build lasting support.

Learn more about effective strategies for finding, engaging, and retaining the next generation of philanthropists.

Direct mail has declined in popularity, with only 19% of responding organizations reporting leveraging this in fundraising practices. While targeted digital communications continue to lead the way in donor engagement in 2024, live events and in-person gatherings experienced a resurgence, overtaking virtual events in popularity.

More than half (54%) of organizations reported that inaccurate or incomplete data are key challenges to leveraging donor data. Similarly, 55% of organizations struggle to determine which analyses to conduct or face challenges due to insufficient training in data analysis.

While 47% of survey respondents have not yet responded to AI, two-thirds (61%) of organizations report their fundraising staff has at least some knowledge of AI technologies. Among nonprofits using AI, personalized donor engagement is the top benefit, with 31% improving communication and campaign targeting. While fewer have adopted automation (9%) or predictive analytics (9%), AI’s potential to enhance efficiency and engagement continues to grow.

AI and DEI intersect in fundraising by enabling more inclusive donor engagement through personalized communication, data-driven audience insights, and equitable outreach strategies. AI can help nonprofits identify and engage diverse donor communities, reduce bias in fundraising efforts, and tailor messaging to different cultural and demographic groups. However, ethical considerations are crucial, as AI models can reflect existing biases in data. Nonprofits must ensure transparency, oversight, and intentionality in AI use to advance DEI goals while avoiding unintentional disparities in donor targeting and engagement. Learn more by checking out our AI in Fundraising paper.

Part of the appeal of DAFs is their anonymity. However, nonprofits can still research DAF sponsors to understand donor alignment and giving priorities. Also, don’t be afraid to ask directly. Most DAF donors do not mind the question, and even if they don’t give through a DAF, they will appreciate learning about their opportunities. Nonprofits that receive a high number of DAFs also typically have detailed webpages promoting and encouraging DAFs, information on how they work, and embedded tools to make giving through their sponsoring organization easy.

Reach out to your local Community Foundation and keep them posted on your programs and initiatives. They may be able to connect you to new donors as well as provide technical support and expertise to more complicated non-cash gifts.

By taking proactive steps to target and solicit gifts from DAFs, nonprofits stand to unlock a valuable source of funding and broaden their revenue streams.

Cash is defined as cash, check, or wire transfer from a bank account. Non-cash are defined as gifts of stocks/bonds, real estate, etc. but also includes, Foundations, DAFs, Retirement Assets, etc.

Marketing plays a crucial role in ensuring that the message of a planned giving program reaches potential donors, raising awareness about the organization’s legacy initiatives and the impact of major and planned gifts. Through targeted marketing efforts, organizations can effectively communicate the:

• Immediate impact (major gift of assets)
• Future impact (deferred gifts)
• Benefits to and stories from legacy donors
• Potential tax savings
• Trust and engagement fostered among supporters
• Opportunity to promote the program’s mission 

Consistently and gradually communicate to potential donors over time. Draw awareness through various channels, gently introducing the concept of legacy giving. As the message is repeated and reinforced, individuals begin to recognize the value of leaving a legacy. Create an increased inclination to come forward when they feel ready to make their own contribution. This steady and persistent approach ensures that the idea of legacy giving and major gifts of assets gradually sinks in, leading to increased engagement and support from donors when the time is right for them.

Train your gift officers to talk about deferred gifts or blended gifts (current gift / multi-year pledge and deferred gift), and incorporate these non-cash gift alternatives into their discussion with donors. Even if they are not planned giving experts, it’s a great way to initiate the conversation, engage donors in thinking about legacy gifts in addition to their current / major gifts.

Create planned giving brochures and update your website to include gifts of non-cash assets. Host webinars and presentations to educate your donors about planned gifts. Consider partnering with other organizations to host planned giving seminars. Leverage experts in your community to present and provide additional information.

Here’s a few talking points to open the door for a planned gift conversation with a potential donor:

• What motivated your first gift? What inspires you to keep giving?
• What brings you the most joy in terms of your philanthropy?
• Would you be interested in learning how designating our organization as a beneficiary of your retirement plan could help provide your heirs more financial freedom?
• Who should be a part of future conversations? (Family? Attorney? Financial Advisor?)
• What issues do you consider when making decisions about your estate plans and philanthropic contributions?
• What do you hope to accomplish with your philanthropy? What type of impact would you like to see?

For folks who want to dive deeper into planned gift donor conversations, the National Association of Charitable Gift Planners offers an extensive training on Conversational Gift Planning.

Based on the survey results, high turnover in the nonprofit sector is driven by several factors, including limited opportunities for career growth and advancement, burnout from high workloads, and compensation that may not always be competitive with other sectors. Additionally, shifting donor priorities and funding uncertainties can create job instability, while evolving workplace expectations—such as remote flexibility and work-life balance—also influence retention. Organizations that invest in professional development, create clear career pathways, balance their staff ratios, and have a strong workplace culture tend to see stronger staff retention.

Fewer organizations (23%) increased their staffing in 2024 compared to 2023 (33%), with most organizations responding that fundraising staffing levels remained the same (59%). About one-fifth had fewer staff compared with the prior year. The rationale stems from limited salary budgets and difficulties in finding qualified candidates. This is further compounded by nearly one-third (28%) of organizations citing a lack of internal growth opportunities and high turnover rates, which have intensified hiring challenges.

Federal executive orders and policy shifts are already impacting many nonprofit organizations. While some sectors are waiting to see how these changes unfold, others are actively adapting their strategies.

Change is a constant in our field, and while we may not have every answer yet, experience has shown that thoughtful strategy leads to long-term success. From our work with organizations across all sectors, we’ve reinforced a few key principles to navigate moments of uncertainty:

• Prioritize stability. As Dennis Serrette from the National Urban League shared, many organizations are leveraging a stability strategy—focusing on sustaining their base so they can course-correct if federal funds shift elsewhere. A measured approach ensures adaptability.
• Remain active and donor-focused. Kelli-Ann Nakayama from the Japanese American National Museum emphasized that nonprofits should not put things on pause during moments of disruption. Donors are resilient, and organizations that stay committed to their mission and continue engaging donors will retain their support.
• Keep making your case. As Eileen Heisman from the National Philanthropic Trust noted, when uncertainty causes hesitation, nonprofits must double down on donor cultivation. Continue sharing your impact, engaging supporters, and reinforcing why your work matters—so when the landscape shifts, you remain front and center.
• Assess and adapt. Carefully evaluate your funding landscape, lean into diverse fundraising strategies, and personalize donor outreach to meet supporters where they are.

Ultimately, the most successful organizations will be those that stay proactive, communicate effectively, and remain mission-driven—even in times of uncertainty.

Take a donor-centric approach, respect and foster cultural competency amongst your team, draw upon shared values, and don’t be afraid to share your personal connection to the mission (even if your lived experiences and backgrounds are different) when inviting prospective donors to join you in support of your organization. Engage the advice and support of your colleagues in navigating through social norms and customs of other cultural groups. For insights on engaging donors of color and adapting strategies for a more inclusive approach, explore our Everyday Donors of Color: Giving Trends on-demand video.

The National Council of Nonprofits has a webpage dedicated to policy updates.