What’s Been Happening to Charitable Giving in Recent Years: A Look at the Data

2. What’s Been Happening to Charitable Giving in Recent Years: A Look at the Data Urban Institute Roundtable Discussion. August 25th 2011. Michael Strudler and Janette Wilson

3. Historical Overview of Charitable Contributions • Charitable contributions 1988 - 2009 • History of non-cash charitable contributions study • Donation types • Donee types • Data trends 2003-2008 • Source data: Individual Income Tax Returns, Publication 1304 (Complete Report, Various); SOI Bulletin Publication 1136, Various Source: Statistics of Income, IRS

4. Amount of Total Charitable Contributions 1988 - 2009 **Dollar amounts are in inflation indexed billions of dollars* $93.9 billion 118.03% $43.1 billion *Constant dollars were calculated using the U.S. Bureau of Labor Statistics consumer price index for urban consumers (CPI-U, 1982-84=100). Source: Statistics of Income, IRS

5. Cash Charitable Contributions 1988 - 2009 97.58% **Dollar amounts are in inflation indexed billions of dollars* $71.5 billion $36.2 billion *Constant dollars were calculated using the U.S. Bureau of Labor Statistics consumer price index for urban consumers (CPI-U, 1982-84=100). Source: Statistics of Income, IRS

6. Non-Cash Contributions 1988 - 2009 **Dollar amounts are in inflation indexed billions of dollars* 399.41% 383.71% $28.3 billion $27.4 billion $5.7 billion *Constant dollars were calculated using the U.S. Bureau of Labor Statistics consumer price index for urban consumers (CPI-U, 1982-84=100). Source: Statistics of Income, IRS

7. Original Donation Categories • 1 = Corporate stock • 2 = Mutual funds • 3 = Other securities and investments • 4 = Real estate (except conservation easements) • 5 = Conservation easements • 6 = Art and collectibles • 7 = Intellectual property (including personal papers) • 8 = Food • 9 = Clothing • 10 = Computers and other electronic equipment • 11 = Household items and furniture • 12 = Cars and other vehicles • 13 = Other and unknown Source: Statistics of Income, IRS

8. Original Donee Categories 1 = Arts, culture and humanities 2 = Educational institutions 3 = Environment and animals 4 = Health and medical research 5 = International 6 = Public and societal benefit 7 = Religious organizations 8 = Family foundations 9 = Donor advised funds 10 = Other private foundations 11 = Other and unknown Source: Statistics of Income, IRS

9. Current Donation Categories 1 = Corporate stock 2 = Mutual funds 3 = Other securities and investments 4 = Real estate (except conservation easements) 5 = Land 6 = Conservation easements 7 = Façade easements 8 = Art and collectibles 9 = Intellectual property (including personal papers) 10 = Food 11 = Clothing 12 = Computers and other electronic equipment 13 = Household items and furniture 14 = Motor vehicles 15 = Planes and boats 16 = Accessories 17 = Services 18 = Airline tickets and miles 19 = Other and unknown Source: Statistics of Income, IRS

10. Current Donee Categories 1 = Arts, culture and humanities 2 = Educational institutions 3 = Environment and animals 4 = Health and medical research 5 = National organizations 6 = Public and societal benefit 7 = Religious organizations 8 = Family foundations 9 = Donor advised funds 10 = Other foundations 11 = Other and unknown Source: Statistics of Income, IRS

11. Overall Non-Cash Contributions Trend, 2003 - 2008 • **Dollar amounts are in billions of dollars Source: Statistics of Income, IRS

12. Select Donation Categories, 2003 - 2008 • **Dollar amounts are in billions of dollars Source: Statistics of Income, IRS

13. Select Donee Categories, 2003 - 2008 • **Dollar amounts are in billions of dollars Source: Statistics of Income, IRS

14. Donations by Age • **Dollar amounts are in billions of dollars Source: Statistics of Income, IRS