Charitable giving is vital to thriving communities. An extensive body of research confirms its significant value and impact of the charitable sector. Below are some resources to raise awareness about the importance of charitable giving.

July 31, 2025

Fundraising Effectiveness Project Q1 2025 Report

The FEP report shows a 3.6% increase in total dollars raised, but troubling declines in donor retention and small-dollar participation. Policymakers can test out the AI Assistant to ask questions about the data!

Click here to view the PDF of the report.



July 29, 2025

Capital Policy Analytics

Capital Policy Analytics estimates that once the permanent charitable deduction for non-itemizers takes effect on December 31, 2025—alongside a 0.5% AGI floor for itemizers—charitable giving will increase by roughly

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May 12, 2025

New Advocacy Handout

Charitable Giving Declined Without the Charitable Act

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April 07, 2025

The Charitable Act Would Boost Donations by $40 Billion a Year

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December 01, 2024

Fundraising Effectiveness Project Q3 2024 Report

The Fundraising Effectiveness Project provides a comprehensive overview of the current state of philanthropic giving, highlighting both encouraging trends and ongoing challenges. This is a project of the Association of Fundraising Professionals and GivingTuesday. 

Click here to view the PDF of the report.



July 01, 2024

How the 2017 Tax Law Made Itemized Charitable Giving a Luxury Good

This report examines the effect of itemized charitable giving, as tracked by the IRS, following the enactment of the Tax Cuts and Jobs Act of 2017. It finds that such giving, measured as a percentage of adjusted gross income, decreased overall because far fewer households itemized their tax returns. As a result, only the most affluent taxpayers, who continued to itemize their tax returns, retained a tax incentive for charitable giving.

Click here to view the PDF of the report.



June 25, 2024

Giving USA: The Annual Report on Philanthropy

The longest-running and most comprehensive report on the sources and uses of charitable giving in America, is published by Giving USA Foundation, a public service initiative of The Giving Institute.

Click here to view the PDF of the report.



June 24, 2024

Policy Options to Increase Charitable Giving Using Tax Incentives

Penn Wharton Budget Model (PWBM) previously analyzed the effects of the Tax Cuts and Jobs Act (TCJA) on the budget and the economy.

Click here to view the PDF of the report.



April 23, 2024

Value of Volunteer Time

Independent Sector, with the Do Good Institute at the University of Maryland, announced on April 23, 2024 that the estimate for the value of a volunteer hour was $33.49 in 2023, a 5.3% increase from 2022.

Click here to view the PDF of the report.