Giving USA

Giving USA
Title	Giving USA
Publisher	The Giving USA Foundation; Giving Institute
First published	1956
Frequency	Annual
Country	United States
Language	English

Giving USA is an annual statistical report and public-affairs publication that documents charitable giving in the United States, produced by The Giving USA Foundation in partnership with the Giving Institute, The University of Indiana (for methodological support historically), and research firms such as Booz Allen Hamilton and other consultants over time. The report provides aggregated data on donations to nonprofit sectors including arts, health, higher education, religion, and human services, and is widely cited by philanthropic organizations, nonprofit leaders, policymakers, and media outlets such as The New York Times, The Wall Street Journal, The Chronicle of Philanthropy, and Forbes. It serves as a benchmark for foundations like the Bill & Melinda Gates Foundation, major charities such as the American Red Cross and United Way, and academic researchers at institutions like Harvard University and Stanford University.

Overview

Giving USA presents annual totals, percent changes, and donor-type breakdowns (individuals, foundations, corporations, bequests) for philanthropic contributions within the United States. The report includes sectoral allocations to organizations including Smithsonian Institution, Johns Hopkins Hospital, Harvard University, and faith-based organizations like National Council of Churches and congregational networks. Analysts from organizations such as Goldman Sachs, McKinsey & Company, and nonprofit intermediaries like Independent Sector and Candid use the report alongside datasets from the Internal Revenue Service and Bureau of Labor Statistics to assess trends. Media coverage frequently compares Giving USA findings with market indicators from Dow Jones Industrial Average and macro statistics from the Federal Reserve.

History and Development

The report traces origins to mid-20th-century philanthropic accounting initiatives influenced by leaders at the Ford Foundation, Carnegie Corporation of New York, and professional associations including the American Association of Fundraising Counsel. Early editions reflected post-World War II growth in organized philanthropy paralleled by major fundraising campaigns by institutions such as United Way Worldwide and campus capital campaigns at universities like University of Pennsylvania and Columbia University. Over decades, methodological refinements incorporated tax-data collaborations with the Internal Revenue Service and research partnerships with academic centers at Indiana University and Ohio State University. The Giving USA Foundation formalized stewardship and publication protocols alongside advisory boards drawn from Council on Foundations, National Philanthropic Trust, and corporate donor representatives including Walmart Foundation and JP Morgan Chase.

Methodology and Data Sources

The report combines multiple data streams: monetary aggregates from the Internal Revenue Service Statistics of Income, public company giving disclosures in filings with the Securities and Exchange Commission, grant reports from foundation tax returns such as Form 990-PF, and sample surveys conducted with firms like Gallup and Pew Research Center. Sector allocations rely on nonprofit classifications used by the National Taxonomy of Exempt Entities and crosswalks to Standard Industrial Classification codes retained by the United States Census Bureau. Academic collaborators at schools such as Indiana University Lilly Family School of Philanthropy (formerly associated), and consulting partners including KPMG and PricewaterhouseCoopers have contributed statistical modelling, seasonal adjustment, and inflation adjustments using indices from the Bureau of Economic Analysis and consumer price statistics. The methodology employs donor-type apportionment techniques used by scholars at Columbia Business School and Wharton School.

Key Findings and Trends

Past editions highlighted recurring patterns: individuals historically comprise the largest share of contributions, foundations expand grantmaking in areas championed by Rockefeller Foundation and Andrew W. Mellon Foundation, and corporate giving often follows market cycles exemplified by behavior during the 2008 financial crisis and the COVID-19 pandemic. Trends documented include growth in donor-advised funds associated with institutions like Fidelity Charitable and Schwab Charitable, increased giving to health institutions such as Mayo Clinic and pandemic relief organizations like Direct Relief, and shifts in estate gifts influencing bequest totals to museums like the Metropolitan Museum of Art and colleges including Yale University. Geographic analyses reference philanthropic concentrations in metropolitan areas such as New York City, San Francisco, and Chicago.

Impact and Reception

Policymakers from bodies like the United States Congress and staff at agencies such as the Treasury Department consult the report when debating tax policy affecting charitable deductions and nonprofit regulation. Philanthropic strategists at Ford Foundation and Gates Foundation use the data to inform grantmaking priorities; development officers at universities and hospitals rely on historical benchmarks provided by the report. Trade associations including Independent Sector and Council on Foundations reference the report in advocacy, while journalists at NPR, Reuters, and Bloomberg News cite its findings in analyses of giving behavior. Academic citations appear in journals published by Oxford University Press and research from centers such as Brookings Institution.

Criticisms and Limitations

Critics including researchers from Urban Institute and Nonprofit Quarterly note limitations: reliance on tax filings can undercount informal giving, lagged reporting complicates real-time analysis (as seen during the COVID-19 pandemic), and classification schemes may misattribute gifts among sectors like cultural institutions versus education. Observers from Independent Sector and scholars at Johns Hopkins University have called for greater transparency in estimation techniques and improved granularity for donor-advised funds and international giving. Debates with commentators at The Chronicle of Philanthropy and policy analysts at Bipartisan Policy Center focus on how the report handles in-kind donations, valuation of appreciated securities, and adjustments for inflation measured by the Consumer Price Index.

Category:Philanthropy