GivingUSA 2010 Exec Summary Print

GIVING USA 2010
The Annual Report on Philanthropy

for the Year 2009
EXECUTIVE SUMMARY
Researched and written by

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(continued on inside back cover)

GIVING USA™
2010
The Annual Report on Philanthropy for the Year 2009
55th Annual Issue
EXECUTIVE SUMMARY
Researched and Written at
Publisher
Giving USA 2010: The Annual Report on Philanthropy for the year 2009 is copyright © 2010,
Giving USA Foundation™. No portion of this publication may be reproduced without written
permission from Giving USA Foundation.
Permission for written excerpts may be obtained by writing to the Foundation. See
www.givingusa.org for a “Permission to Reprint” form.
For media inquiries, please contact Sharon Bond, 847/375/4836 or sbond@connect2amc.com.
For scholarly citations, the preferred form is the American Psychological Association style for
a periodical published annually, as follows: title of chapter, Giving USA 2010, page number.
Speakers may cite Giving USA. Use of Giving USA results in presentations, text, online format,
or other contexts must credit Giving USA 2010 or Giving USA Foundation.
Giving USA is a public outreach initiative of Giving USA Foundation. The Foundation,
established in 1985, by what is now the Giving Institute: Leading Consultants to Non-Profits,
endeavors to advance philanthropy through research and education.
GIVING USA 2010
Foreword
Edith H. Falk Nancy L. Raybin Patrick M. Rooney, Ph.D.

Chair Chair Executive Director
Giving USA Foundation Giving Institute: Leading The Center on Philanthropy
Consultants to Non-Profits at Indiana University
Total charitable giving fell 3.6 percent giving data that has been collected in a
(-3.2 percent adjusted for inflation) in consistent manner over more than 50
2009, to an estimated $303.75 billion. years enables us to see trends, identify
This is the steepest decline in current factors that impact giving and develop
dollar terms since Giving USA began its strategies that can enhance results
annual reports in 1956. within our own organizations.
Last year was also the worst year eco- Because Giving USA began keeping
nomically in America since the Great records more than 50 years ago, we
Depression. At least through mid-year, can compare giving in 2009 with much
financial transactions of all kinds earlier periods after adjusting for infla-
slowed while people considered and tion.1 In 1974, for example, after inflation
worried about the future. Nonetheless, adjustment, giving fell by 5.5 percent.
Americans continued to give—less In 2009, we estimate that decline is 3.2
percent. Some of the potential reasons
often perhaps, more quietly than in
for a less-severe decline in 2009, com-
the past—to charity.
pared with the 1973-1975 recession,
One of the purposes of Giving USA is to include the following:
help donors, policy makers, and social Average household giving in this
observers ask the sometimes difficult decade is more, on average, than it
questions about how individuals and was in the early 1970s. In 2009, total
society collectively set priorities for individual giving averaged $1,940 per
allocating resources. An equally impor- household (including non-donors)
tant purpose is to help practitioners and for 1974, total individual giving
benchmark their organization’s fund- averaged $1,323 per household
raising results and plans. Having annual (including non-donors).2
Giving USA Foundation™ GIVING USA 2010 EXECUTIVE SUMMARY vi

GIVING USA 2010
Foreword
More women are in control of their support and are, thus, more vulnerable
own resources in 2009 than there in an economic downturn. Because
were in 1974. In fact, women are now Giving USA estimates provide a national
50 percent of the labor force. Women look at charitable giving, any one orga-
often make many, if not most, of a nization might experience changes in
household’s philanthropic decisions. its own gift receipts that differ from the
When they have their own income, overall picture.
they give more than men with similar
incomes.3 Our reported decline of 3.6 percent in
total giving (-3.2 percent adjusted for
More nonprofit organizations have inflation) is consistent with charities
organized fundraising programs that responded to polls conducted by
seeking philanthropic support from other research groups. Depending on
donors. Since people say they often the poll, between 50 and 60 percent of
give when they are asked, having organizations that chose to provide
more organizations requesting gifts is information reported lower gift receipts
at least part of the reason why giving in 2009 compared with 2008. That
is higher. means that 40 to 50 percent reported
that giving in 2009 was the same as or
Charitable giving in 2009 includes
greater than that in 2008. In any given
significant commitments made by
year, whether overall giving is up or
many donors, including individuals,
not, at least half of organizations
foundations, and corporations, to
experience a different result
provide financial and in-kind support
for the work done by the nation’s 1.2 Giving USA is a trusted source for
million or more charitable organiza- information, data and trends about the
tions. Even as many long-time donors philanthropic sector. We do not rely on
felt the need to pull back from giving, anecdotal stories to compile our
some others increased their efforts. reports. We use estimating methods
Giving USA estimates that charitable developed by experts in philanthropy,
giving in 2009 was 2.1 percent of Gross statistics, and economics to project
Domestic Product (GDP). In 1974, it what household tax returns and IRS
was 1.8 percent of GDP. Form-990s submitted by nonprofits
will show two or more years down the
A drop of 3.6 percent in current dollars road, after the Internal Revenue Service
for total giving reflects contributions completes its analyses.
large and small, at organizations of all
types and sizes. Some organizations Our work is guided by an advisory
have well-staffed, volunteer-led fund- council that includes 20 researchers and
raising programs that successfully raise scholars of philanthropy. The council
millions of dollars. Others have less reviews the methods and results each
well-established fundraising programs year; annually, estimates from the prior
or programs that are heavily dependent year are revised to incorporate the most
on a single source of philanthropic recent data released by the IRS.
Giving USA Foundation™ GIVING USA 2010 EXECUTIVE SUMMARY vii

GIVING USA 2010
Foreword
In conclusion, Giving USA is an unpar-
alleled resource for understanding
charitable giving. We consider it an
honor to offer it as a public service to
the American nonprofit sector.
Edith H. Falk
Chair, Giving USA Foundation
Nancy L. Raybin
Chair, Giving Institute: Leading
Consultants to Non-Profits
Patrick M. Rooney, Ph.D.

Executive Director, The Center on
Philanthropy at Indiana University
1 The figures marked “adjusted for inflation” for this

year’s report are actually adjusted for deflation. In
2009, the Consumer Price Index indicated a period
of price drops rather than increases. The basket of
goods and services that was priced at $100 in 2009
would have cost $100.40 in 2008. Thus, a rate of
change in giving that is a drop of 3.6 percent in
current dollars is a drop of 3.2 percent adjusted for
deflation. We have continued to label graphs as
“adjusted for inflation” because that is the term most
commonly understood to represent changes in
prices for a market basket of goods and services.
2 U.S. Census Bureau, Table HH-5, Households by
Tenure, Race and Hispanic Origin of the Householder,
1970 to present, available from http://www.census.
gov/population/www/socdemo/hh-fam.html.
3 Women as a share of the labor force: Bureau of
Labor Statistics, Employment of women on nonfarm
payrolls by industry sector, Table B-5 of the March
2010 Economic News Release, http://www.bls.gov/
news.release/empsit.t21.htm. Women making
philanthropic decisions: B. Yörük, Charitable giving
by married couples revisited, Journal of Human
Resources, 45:2 (January 2010).
Giving USA Foundation™ GIVING USA 2010 EXECUTIVE SUMMARY viii

GIVING USA ESTIMATES
Key Findings
otal estimated charitable giving in the United States dropped
T
-3.6%
3.6 percent in 2009 (-3.2 percent adjusted for inflation). This reflects the
continued recession in 2009, which particularly affected charitable recipients
that otherwise receive contributions for new buildings, endowment campaigns,
and long-term planning. These include education, arts, foundations, and
freestanding donor-advised funds (which are part of public-society benefit).
The types of charities that showed estimated growth typically provide
immediate services, such as human services, health, international aid,
and even environment. Religion showed a very slight decrease.
Individual giving fell an estimated 0.4 percent in 2009 (no change

adjusted for inflation). Many reports suggest that individual contributions
increased toward the very end of the year, as stock market indices rose and
as media coverage highlighted the needs faced by charitable organizations.
Charitable bequests fell an estimated 23.9 percent in 2009 (-23.6 percent

-23.9%
adjusted for inflation). This reflects the unusually high level of bequest giving
announced in 2008 by the Internal Revenue Service in its data released in late
2009. The 2009 estimate is $0.58 billion (2.5 percent) above the 2007 estimate.
Foundation grantmaking by private, community, and operating

-8.9%
foundations fell by 8.9 percent, according to the Foundation Center (-8.6

percent adjusted for inflation). This is a less severe drop than foundations
anticipated when the Foundation Center surveyed them early in 2009.
Corporate giving rose an estimated 5.5 percent (5.9 percent adjusted

+5.5%
for inflation). This unexpected bounce takes corporate giving to within

1 percent of its pre-recession level. According to at least two reports
(Committee Encouraging Corporate Philanthropy and Silicon Valley
Community Foundation and Entrepreneurs Foundation), corporations
increased their in-kind donations, which are less affected by recessions.
This shift explains at least some of the growth.
Giving to religion fell an estimated 0.7 percent in 2009 (an estimated

decrease of 0.3 percent adjusted for inflation).
Giving to education declined an estimated 3.6 percent in 2009 (-3.2

-3.6%
percent adjusted for inflation).
Giving USA Foundation™ GIVING USA 2010 EXECUTIVE SUMMARY 1

Key Findings
Giving to foundations dropped an estimated 8 percent (-7.6 percent
-8.0%
adjusted for inflation), according to the Foundation Center.
Giving to human services rose an estimated 2.3 percent (2.7 percent

+2.3%
adjusted for inflation). This seems to reflect efforts that donors made to
continue emergency aid services as an increasing number of people suffered
from the continuing recession.
Giving for health also shows an estimated increase, with growth of

+3.8%
3.8 percent (4.2 percent adjusted for inflation).
Giving for public-society benefit organizations declined an

-4.6%
estimated 4.6 percent (-4.2 percent adjusted for inflation).
Giving to arts, culture and humanities organizations dropped

-2.4%
an estimated 2.4 percent (-2.0 percent adjusted for inflation).
Giving to international affairs (which includes aid, development, and

+6.2%
relief activities) increased 6.2 percent (6.6 percent adjusted for inflation).
Giving for environment/animal-related organizations also rose

+2.3%
2.3 percent (2.7 percent adjusted for inflation).
Giving to individuals decreased by 3.6 percent in current dollars in 2009.

-3.6%
Most often, these are gifts of medications to patients in need and are made
by operating foundations created by pharmaceutical manufacturers.
** Deductions carried over and other unallocated giving includes

differences in the tax year in which a gift is claimed by the donor (carried over)
and the year when the recipient organization reports it as revenue (the year in
which it is received). It also includes gifts to government entities, which do not
report charitable contributions at a national level; gifts made to entities in other
countries by foundations; and gifts made to new organizations that have not been
classified. In addition, when a donor forms a charitable trust and takes a deduction,
but does not tell the recipient organization, there is an “unallocated” amount.

Giving USA: The Numbers

2009 contributions: $303.75 billion by source of contributions
($ in billions – All figures are rounded)
Corporations
$14.10
4%
Individuals
$227.41
75%
Foundations
$38.44
13%
Bequests
$23.80
8%

Total giving for 2009 is estimated to be $303.75 billion. This is a change of

-3.6 percent (-3.2 percent adjusted for inflation) compared with the revised
estimate of $315.08 billion for 2008.
Individual giving, at $227.41 billion, includes estimated charitable deductions
on tax returns filed for 2009 and an estimate of charitable giving by taxpayers
who did not itemize deductions.
The charitable bequest estimate of $23.8 billion reflects estimates for charitable
deductions on estate tax returns filed in 2009 and a conservative estimate of
giving by estates not filing federal estate tax returns.
Individual giving and charitable bequests combined are $251.21 billion (83 percent
of the total).
Foundation grantmaking reached an estimated $38.44 billion, according to the
Foundation Center. Of that, about $15.41 billion is likely to be from family
foundations, based on family foundation grants in 2007 as reported by the
Foundation Center. Grantmaking by corporate foundations is included in the
estimate of corporate giving.
Individual, bequest, and estimated family foundation giving combined are
approximately $266.61 billion, or 88 percent of the total.
Corporate giving is estimated to be $14.10 billion. This includes an estimate from
the Foundation Center of $4.42 billion in grants made by corporate foundations.

2009 contributions: $303.75 billion by type of recipient organization

($ in billions – All figures are rounded)
Foundation grants
to individuals Unallocated giving
$3.51 $28.59
Environment/animals 1% 10%
$6.15
2%
International affairs
$8.89
3%
Arts, culture, Religion
and humanities $100.95
$12.34 Health 33%
4% $22.46
7%
Public-society
benefit
$22.77 Human Education
8% services $40.01
$27.08 13%
9%
Gifts to grantmaking
foundations
$31.00
Includes rounding to get to 100%.
10%
*Foundation Center estimate.
** See definition in “Key Findings” pages.

Overall charitable giving is estimated to have changed by -3.6 percent in 2009.
Despite the total decrease in giving, the relative ranking of recipient types
remained substantially the same compared with 2008 rankings (according to
adjusted estimates).
As has been the case for 55 years, religion received the largest share, with
one-third (33 percent) of the total.
Education received the second-highest share, at 13 percent of the total.
Gifts to grantmaking private, community, and operating foundations are

estimated to be the third highest ranking recipient category, with 10 percent
of all charitable giving for 2009.
Human services organizations include those responding to the economic crisis
with emergency care and supplies. This type of charity received an estimated
9 percent of total giving in 2009.
The majority of gifts in the public-society benefit subsector are to funds such
as United Ways, Jewish federations, and freestanding donor-advised funds. This
subsector received an estimated 8 percent of giving.
Health organizations received an estimated 7 percent of giving.
Arts organizations have ranked in 7th place for well over a decade and remain
there now with 4 percent of the total.
International affairs organizations received 3 percent of the total estimated for 2009.
Environment/animal-related organizations received an estimated 2 percent of

giving in 2009.
Individuals received an estimated 1 percent of the dollar value of charitable
distributions, mostly in the form of medicines provided by operating foundations
sponsored by pharmaceutical companies.

Changes in giving by source, 2008–2009 and 2007–2008,

and 2007–2009 cumulative
(In current dollars)
2007–2009, Cumulative*
2008-2009
-3.6% Total -2.2%
2007-2008
1.5%
-0.4% Individual -2.4%

-2.1%
-23.9% Bequest 2.5%

34.7%
-8.9% Foundation -3.9%

5.5%
5.5% Corporate -1.0%

-6.1%
* The two-year change is calculated separately and
Percentage change from previous year is not the sum of the changes in the two years.

Total giving decreased in current-dollar terms, with an estimated change of

-3.6 percent. This is attributable to the deep and prolonged recession in 2008
and 2009.
Initially estimated as a decline in Giving USA 2009, contributions in 2008 were
revised to show a slight increase. The IRS released data with exceptionally large
charitable bequests on estate tax returns for 2008.
The two-year estimated total change from 2007 to 2009 was -2.2 percent.
Individual giving in 2009 shifted an estimated -0.4 percent compared with 2008.
This drop follows a decline of -2.1 percent estimated for 2008. The cumulative
change from 2007 to 2009 is -2.4 percent.
Estimated charitable bequests in 2009 (which include realized planned gifts)
resulted in a change of -23.9 percent compared with a revised estimate for 2008.
The 2008 results, as finalized by the IRS, include at least two very large estates
from Arkansas and New York that filed in 2008. These helped drive bequests up
by 34.7 percent in 2008. The cumulative change from 2007 to 2009 is 2.5 percent.
Foundation grantmaking shifted an estimated -8.9 percent in 2009, following a
growth of 5.5 percent in 2008, according to data released in spring 2010 by the
Foundation Center. This donor type saw a two-year change of -3.9 percent from
2007 to 2009.
Corporate giving grew an estimated 5.5 percent in 2009. The two-year change
from 2007 to 2009 was a modest decline (-1.0 percent). While many—even
most—corporations gave less in 2009, the Committee Encouraging Corporate
Philanthropy found that some of the largest companies increased their
contributions, both in-kind and cash. This growth among the top corporate
donors was enough to counteract the more frequently observed declines.

Changes in giving by source, 2008–2009 and 2007–2008,

and 2007–2009 cumulative
(Inflation-adjusted)
2008-2009
-3.2% Total -5.5%
2007-2008
-2.4%
0.0% Individual -5.7%

-5.8%
-23.6% Bequest -1.0%

29.6%
-8.6% Foundation -7.2%

1.5%
5.9% Corporate -4.3%

-9.6%

The total estimated change of -3.2 percent, after adjustment for inflation,
is a larger decline in charitable giving than the revised estimated change
of -2.4 percent for 2008.
Comparing 2009 with 2007, giving changed an estimated -5.5 percent.
Individual giving is estimated to be nearly the same in 2009 as in 2008

(0.0 percent change after adjusting for inflation). It changed an estimated
-5.8 percent in 2008. The two-year change from 2007 to 2009 was -5.7 percent.
Estimated charitable bequests changed by -23.6 percent, adjusted for inflation,
in 2009. IRS data received in late 2009 show that charitable bequests increased
an estimated 29.6 percent in 2008. This includes multi-billion dollar estates in
New York and Arkansas. The two-year change from 2007 to 2009 was -1.0
percent, adjusted for inflation.
Grantmaking by independent, community, and operating foundations shifted
-8.6 percent, adjusted for inflation, in 2009. In 2008, foundation grantmaking
rose by 1.5 percent. However, the two-year change from 2007 to 2009 was
-7.2 percent.
Corporate giving showed a change of 5.9 percent, adjusted for inflation, in 2009.
This includes reported growth in giving among the very largest companies,
especially in finance and pharmaceuticals, according to the Committee Encouraging
Corporate Philanthropy. Corporate giving declined by an estimated -9.6 percent
in 2008. The shift from 2007 to 2009 was -4.3 percent.

Changes in giving by type of recipient organization, 2007–2008 and

2008–2009, and 2007–2009 cumulative
(In current dollars)
2008-2009 -0.7% Religion 0.1%

2007-2008 0.8%
-3.6% Education -8.8%
-5.4%
2.3% Human services -10.4%
-12.4% -2.1%
3.8% Health -3.0%
-6.5%
-4.6% Public-society benefit 0.5%
5.4%
-2.4% Arts, culture & humanities -8.7%
-6.5%
6.2% International affairs 7.2%
1.0%
2.3% Environment/animals -3.8%
-5.9%

Giving to religion changed by -0.7 percent in 2009, compared with an estimated

increase in 2008 of 0.8 percent.
Giving to education declined for the second consecutive year in 2009. The change
is estimated to be -3.6 percent in 2009 and -5.4 percent in 2008. The two-year
change, since 2007, is a drop of 8.8 percent.
Human services organizations are estimated to have realized a slight increase of
2.3 percent in 2009. However, despite higher giving, many studies showed they
struggled to meet increased demand. The drop in 2008 was 12.4 percent.
Health organizations are estimated to have seen growth of 3.8 percent in 2009,
compared with a decline of 6.5 percent in 2008. The two-year change is a drop
of 3.0 percent.
Public-society benefit organizations, including United Ways, Jewish federations,
and donor-advised funds, saw an estimated drop of 4.6 percent in 2009.
Arts, culture, and humanities organizations received an estimated 2.4 percent less
in 2009, following a steep decline estimated at 6.5 percent in 2008.
International affairs organizations saw an estimated 6.2 percent rise in giving
in 2009 (before any 2010 gifts for Haitian earthquake relief). This reflects, in
part, growing interest in this mission or purpose among many foundations,
corporations, and individual donors.
Environment/animal-related organizations are estimated to have seen 2.3 percent
growth in giving in 2009, following a drop of 5.9 percent in 2008. Many gifts to
these types of organizations are in the form of land and easements. It is also an
area of increased interest as climate change and other issues are highlighted in
the media.

Changes in giving by type of recipient organization, 2007–2008 and

2008–2009, and 2007–2009 cumulative
(Adjusted for inflation)
2008-2009 -0.3% Religion -3.3%

2007-2008 -3.0%
-3.2% Education -11.9%
-9.0%
2.7% Human services -13.5%
-15.8% -2.1%
4.2% Health -6.3%
-10.1%
-4.2% Public-society benefit -2.9%
1.4%
-2.0% Arts, culture & humanities -11.9%
-10.1%
6.6% International affairs 3.6%
-2.8%
2.7% Environment/animals -7.0%
-9.4%

Rates of change on this page reflect adjustment for inflation. Generally, inflation
means $100 loses buying power over time. However, in 2009, there was a slight
rate of deflation, with $100 in 2009 equivalent in buying power to $100.40 in 2008.
Giving to religion changed by -0.3 percent in 2009, compared with an estimated
-3.0 percent in 2008.
Giving to education shifted by -3.2 percent in 2009, following a -9.0 percent change
in 2008.
Human services contributions rose 2.7 percent in 2009, a sharp change from the
estimated decrease of -15.8 percent in 2008.
Contributions to health organizations increased an estimated 4.2 percent in 2009.
The 2008 estimate was a change of -10.1 percent from 2007.
Public-society benefit contributions shifted by an estimated -4.2 percent in 2009,
after an increase of 1.4 percent estimated for 2008. Many of these organizations
use a fiscal year, therefore were most affected by the recession and stock market
downturn in late 2008 and early 2009.
Arts, culture, and humanities organizations have seen repeated drops in recent
years. The change in 2009 was -2.0 percent, and in 2008 it was -10.1 percent.
International affairs (which includes development, aid, relief, and other types of
charities) is estimated to have increased by 6.6 percent in 2009. The estimate for
2008 was a -2.8 percent change.
Environment/animal-related organizations received an estimated 2.7 percent
more in contributions in 2009, compared with 2008.

Total giving, 1969–2009

($ in billions)
350
Inflation-adjusted dollars
Current dollars
300
Inflation-adjusted dollars
in recessions
250
200
150
100
50
0
1969 1974 1979 1984 1989 1994 1999 2004 2009
Total giving has increased in current dollars in every year but two: 1987 and 2009.
The decline previously estimated for 2008 was eliminated when extraordinarily
high charitable bequests were reported on estate tax returns filed for that year.
Adjusted for inflation, giving typically increases in non-recession years and stays
flat or falls in recession years.
This year’s inflation-adjusted estimated change of -3.2 percent is not as dire as
was seen in some earlier recession years. In part, this is because many donors—
foundations, individuals, and others—pledged to try to maintain their giving at
earlier levels as much as possible.
The 1973–1975 recession was the longest recession on record from 1938 to 2007.
In those years, giving changed a total -9.2 percent (adjusted for inflation). The
worst single-year decline between the Depression and 2009 was in 1974 when
total giving changed by -5.5 percent, adjusted for inflation.
In 1987, total inflation-adjusted giving changed -4.8 percent, following an unusual
increase (14.1 percent) in 1986. The increase followed a well-publicized tax law
change. In 1987, the law limited tax deductions for charitable contributions.
Many people “pre-gave” in 1986 to maximize their tax deductions.
History suggests that giving will increase as the economy overall recovers,
although growth in giving is likely to lag economic growth by a year or more.
After prior recessions, giving took three to five years to attain pre-recession,
inflation-adjusted levels.

Total giving as a percentage of gross domestic product, 1969–2009
2.2% 2.2%
2.1% 2.1%
1.8% 1.8%
1.7% 1.7% 1.7%
1969 1974 1979 1984 1989 1994 1999 2004 2009
Total estimated giving for 2009 was 2.1 percent of gross domestic product (GDP),
based on data available in spring 2010.
While a decline from earlier levels as high as 2.3 percent of GDP (2000, 2001, and
2005), this level remains above the 2.0 percent threshold that marks the period
beginning with the run-up in stock market values in the mid-1990s.
With 13 years above the 2.0 percent threshold, giving will need to be sustained
at similar levels for several more years to match the duration of the period from
1956 through 1972, when charitable giving was also consistently above 2.0
percent of GDP.

The number of 501(c)(3) organizations, 2000–2009

1,238,201
1,186,915
1,128,367
1,045,979 1,064,191
1,010,365
964,418
909,574
865,096
819,008
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
The Internal Revenue Service annually reports the number of nonprofit, charitable
organizations registered under Section 501(c)(3) of the Internal Revenue Code.
The number of organizations continues to increase. However, not all
organizations register with the IRS. Some register only at the state level; many
grassroots organizations do not register at all.
Tax-exempt nonprofit organizations are required to register with the IRS (Form
1023) within 90 days of the end of the first calendar year in which they have total
revenue of $5,000 or more (http://www.irs.gov/pub/irs-pdf/p4220.pdf, p. 11).
On April 22, 2010, The New York Times reported that as many as 400,000
registered nonprofit organizations (which includes membership associations, not
just charities) were threatened with loss of their tax exempt status because they
did not know about or did not understand the IRS requirements implemented in
2006. Those rules require organizations to file an informational return with the
IRS annually or, after three years, have their nonprofit status revoked.

GIVING INSTITUTE: LEADING CONSULTANTS TO NON-PROFITS
Member firms
Giving Institute, the parent organization of Giving USA Foundation™, consists of
member firms that have embraced and embodied the core values of ethics, excellence,
and leadership in advancing philanthropy. Serving clients of every size and purpose,
from local institutions to international organizations, Giving Institute member firms
embrace the highest ethical standards and maintain a strict code of fair practices. If you
are looking for counsel or resources, visit https://givinginstitute.org/member_firms/
index.cfm for specific search capabilities.
A.L. Brourman Associates, Inc.
Advantage Consulting
Alexander Haas
The Alford Group
American City Bureau, Inc.
Arnoult & Associates Inc.
CCS Fund Raising
Campbell & Company
Carlton & Company
The Collins Group, Inc.
Compton Fundraising Consultants Ltd.
The Covenant Group
Cramer & Associates, Inc.
The Curtis Group
Danforth Development
Durkin Associates
EHL Consulting Group, Inc.
eTapestry
Fund Inc®
Global Advancement, LLC
Grenzebach Glier and Associates
The Hodge Group
IDC
Jeffrey Byrne & Associates, Inc.
Marts & Lundy, Inc.
Miller Group Worldwide, LLC
The Oram Group, Inc.
Raybin Associates, Inc.
Ruotolo Associates Inc.
Smith Beers Yunker & Company, Inc.
StaleyRobeson®
Woodburn, Kyle & Company

GIVING USA FOUNDATION™
2010 Board of Directors

Giving USA Foundation™ is a public service initiative of the Giving Institute: Leading
Consultants to Non-Profits. It is supported through the generosity of member firms,
other foundations, corporations, and the general public. Its goals are to advance the
cause of philanthropy through research, education, and public understanding.
Giving USA Foundation™ officers

Edith H. Falk, CFRE, Campbell & Company, Chair
James D. Yunker, Ed.D., Smith Beers Yunker & Company, Inc., Vice Chair
L. Gregg Carlson, IDC, Treasurer
Jennifer Furla, Jeffrey Byrne & Associates, Inc., Secretary
Del Martin, CFRE, Alexander Haas, Immediate Past Chair
Giving USA Foundation™ directors

Leo P. Arnoult, CFRE, Arnoult & Associates, Inc.
Kristina Carlson, CFRE, ePMT, Ketchum, a Pursuant Company
William L. Carlton, ACFRE, Carlton & Company
W. Keith Curtis, The Curtis Group
Robert I. Evans, EHL Consulting Group, Inc.
Donald M. Fellows, Marts & Lundy, Inc.
David H. King, CFRE, Alexander Haas
Robert K. Lewis, Jr., CFRE, Global Advancement, LLC
Robert G. Ottenhoff, GuideStar®
Nancy L. Raybin, Raybin Associates, Inc.
George C. Ruotolo, Jr., CFRE, Ruotolo Associates Inc.
Paul G. Schervish, Ph.D., Center on Wealth and Philanthropy, Boston College

GIVING INSTITUTE: LEADING CONSULTANTS TO NON-PROFITS
2010 Board of Directors

Giving Institute officers
Nancy L. Raybin, Raybin Associates, Inc., Chair
Thomas W. Mesaros, CFRE, The Alford Group, 1st Vice Chair
David H. King, CFRE, Alexander Haas, 2nd Vice Chair
Jeffrey D. Byrne, Jeffrey Byrne & Associates, Inc., Treasurer
Aggie Sweeney, The Collins Group, Inc., Secretary
George C. Ruotolo, Jr., CFRE, Ruotolo Associates Inc., Immediate Past Chair
Giving Institute directors

Anthony Alonso, Advantage Consulting
Leo P. Arnoult, CFRE, Arnoult & Associates Inc.
John M. Biggins, American City Bureau, Inc.
Audrey Brourman, CFRE, A.L. Brourman Associates, Inc.
Kristina Carlson, CFRE, eMPT, Ketchum, a Pursuant Company
L. Gregg Carlson, Harris Connect/IDC
William L. Carlton, ACFRE, Carlton & Company
Michelle D. Cramer, CFRE, Cramer & Associates, Inc.
W. Keith Curtis, The Curtis Group
William A. Durkin, Jr., Durkin Associates
Robert I. Evans, EHL Consulting Group, Inc.
Donald M. Fellows, Marts & Lundy, Inc.
Peter J. Fissinger, CFRE, Campbell & Company
Rita J. Galowich, Fund Inc®
John J. Glier, Grenzebach Glier and Associates, Inc.
Henry (Hank) Goldstein, CFRE, The Oram Group, Inc.
Frederic (Rick) J. Happy, CCS Fund Raising
Russell Hodge III, CFRE, The Hodge Group
Sarah J. Howard, CFRE, Compton Fundraising Consultants
Edwine (Dana) Danforth Kimberly, CFRE, Danforth Development
Wayne Kyle, Woodburn, Kyle & Company
Robert K. Lewis, Jr., CFRE, Global Advancement, LLC
Jay B. Love, eTapestry
John H. Miller, Miller Group Worldwide, LLC
Leonard J. Moisan, Ph.D., The Covenant Group
Robert F. Sharpe, Jr., The Sharpe Group
Joseph L. Staley, CFRE, StaleyRobeson®
James D. Yunker, Ed.D., Smith Beers Yunker & Company, Inc.

GIVING USA 2010
Committees
Editorial Review Board
James D. Yunker, Ed.D., Chair Kimberly Hawkins
Smith Beers Yunker & Company, Inc. Raybin Associates, Inc.
Sue S. Acri, CFRE Scott R. Lange
Ketchum, a Pursuant Company Marts & Lundy, Inc.
L. Pendleton Armistead, Ed.D. Wendy S. McGrady
The Clements Group The Curtis Group
Gary L. Cardaronella Leonard J. Moisan, Ph.D.
Cardaronella Stirling Associates The Covenant Group
William L. Carlton, ACFRE Elizabeth S. Morford, CFRE
Carlton & Company Development Resources Unlimited
Robert I. Evans Donna L. Wiley, Ph.D.
EHL Consulting Group, Inc. Grenzebach Glier and Associates
Edith H. Falk
Campbell & Company
Resource Development Committee
W. Keith Curtis, Co-Chair L. Gregg Carlson

The Curtis Group Harris Connect/IDC
James D. Yunker, Ed.D., Co-Chair Edith H. Falk
Smith Beers Yunker & Company, Inc. Campbell & Company
Kristina Carlson, ePMT Jennifer Furla
Ketchum, a Pursuant Company Jeffrey Byrne & Associates, Inc.
Photographs
Photographs used in Giving USA 2010 Barry Dodd, Alexander Haas
were submitted to cover contests from Joy Hallinan, CFRE, Alexander Haas
2006 through 2009. Members of the cover
Karyn Humphries,
contest committees in those years were:
AMC/Giving USA Foundation™
Duffy-Marie Arnoult, John Lawrence, Lamar Dodd Art Center,
Freelance photographer LaGrange College
Erin Bailey, Chastain Art Gallery David Lester, Lester & Associates
Jennifer Benka, Poets & Writers, Inc.
Del Martin, CFRE, Alexander Haas
Stephen Bollinger, ACS, LOMA
Leslie Biggins Mollsen,
Sharon Bond, American City Bureau, Inc.
J.D. Scott, J.D. Scott Photography
Charlie Cummings,

GIVING USA 2010
The Advisory Council on Methodology

Richard S. Belous, Ph.D. Steven Lawrence
Vice President, Research, Senior Director of Research,
United Way National Headquarters The Foundation Center
Eleanor Brown, Ph.D. Eileen W. Lindner, Ph.D.

James Irvine Professor of Economics, Editor, Yearbook of American and
Pomona College Canadian Churches, National Council of
Churches of Christ, USA
Carolyn C. Cavicchio
Senior Research Associate, Robert B. McClelland, Ph.D.
Global Corporate Citizenship, Senior Research Economist,
The Conference Board Center for U.S. Bureau of Labor Statistics
Corporate Citizenship and Sustainability
Lawrence T. McGill, Ph.D.
Randy Cohen Senior Vice President for Research,
Vice President of Policy & Research, The Foundation Center
Americans for the Arts
Cindy Moon-Barna, Knowledge Manager,
Kirsten Grønbjerg, Ph.D. Association for Healthcare Philanthropy
Efroymson Chair in Philanthropy and
Professor of Public and Environmental Charles H. Moore, Executive Director,
Affairs, Indiana University, The Center Committee Encouraging Corporate
on Philanthropy at Indiana University Philanthropy
Theodore R. Hart, CFRE Thomas A. Pollak

Hart Philanthropic Services Group Program Director, National Center for
Charitable Statistics, The Urban Institute
John J. Havens, Ph.D.
Senior Associate Director and Senior Kathy L. Renzetti
Research Associate, Center on Wealth Vice President - Membership,
and Philanthropy, Boston College Communications, Government Relations
Association for Healthcare Philanthropy
Nadine T. Jalandoni
Director, Research Services Paul G. Schervish, Ph.D.
Independent Sector Director, Center on Wealth and
Philanthropy, Boston College
Ann E. Kaplan
Director, Voluntary Support of Education, Richard S. Steinberg, Ph.D.
Council for Aid to Education Professor of Economics, Indiana University-
Purdue University Indianapolis
Judith Kroll
Senior Director of Research,
Council for Advancement and
Support of Education

The Advisory Council on Methodology
For Giving USA Foundation™ For the Center on Philanthropy at

James D. Yunker, Ed.D. Chair Indiana University
President, Smith Beers Yunker & Reema T. Bhakta
Company, Inc. Research Development Specialist
Leo P. Arnoult, CFRE Melissa S. Brown
President, Arnoult & Associates Inc. Managing Editor, Giving USA
Edith H. Falk Una O. Osili, Ph.D.
President, Campbell & Company Director of Research
Nancy Raybin Patrick M. Rooney, Ph.D.
Managing Partner, Raybin Associates, Inc. Executive Director
Staff
Reema T. Bhakta, Research Development Specialist
Margaret T. Bowden, Development and Communications, Associate Director
Melissa S. Brown, Managing Editor, Giving USA
Adriene L. Davis, Communications Manager
Deborah E. Hirt, Program Manager
Cynthia A. Hyatte, Departmental Assistant
Una O. Osili, Ph.D., Director of Research
Heather C. Perdue, Development Officer and Marketing Manager
Patrick M. Rooney, Ph.D., Executive Director
Joshua G. Sprunger, Assistant Manager of Communications
Ke Wu, Applied Statistician
Assistants: Melanie Audette, Teresa Jones, Sung-Ju Kim, Xiaonan Kou, Michal Kramarek,
Melanie McKitrick Miller, Zachary Moore, Shannon Neumeyer, Sindhu
Raghavan, Kirk Ralston, Andrew Troemner

Giving USA 2010 thanks the following people and organizations
that make this work possible.
(continued from inside front cover)
Builders ($1,000–$1,999)
A.L. Brourman Associates, Inc. Kellogg Organization
Association for Healthcare Philanthropy Doug Lawson/Lawson Associates
Benevon Lisa M. Dietlin and Associates
Melissa S. Brown Lori L. Jacobwith, Fundraising &
Carlton & Company Communications Strategist
The Collins Group Del Martin
Cramer & Associates, Inc. The Mesaros Family
Crescendo Interactive Miller Group Worldwide, LLC
The David & Linda Shaheen Foundation Raybin Associates, Inc.
Durkin Associates Remington Group
Jennifer Furla Robert B. Sharp Co. of Colorado Inc.
Global Advancement, LLC Schwab Charitable Philanthropy Fund
The Hodge Group Smith Beers Yunker & Company, Inc.
Joyaux Associates StaleyRobeson®
Sponsors ($500–$999)
AFP D.C. Steven Jacobson
Arnoult & Associates, Inc. Richard T. Jolly
Cardaronella Stirling Associates Avrum D. Lapin
L. Gregg Carlson Sandy Macnab
The Covenant Group The Oram Group, Inc.
Edith H. Falk Carol O’Brien Associates
Donald M. Fellows Otterbein Homes
Fund Inc.® Semple Bixel Associates, Inc.
Sarah J. Howard
Friends (Up to $499)

Dave Bergeson, Ph.D., CAE Marilyn Hoyt
Charles Bentz Karyn Humphries
Blackburn Associates Paschal Murray
Danforth Development Patrick M. Rooney, Ph.D.
EDA Consulting Mary Rutherford
Peter Fissinger Clyde Watkins
Goldstein Group Woodburn, Kyle & Company
Kimberly Hawkins
Giving USA Foundation™ is a public service initiative of the Giving Institute: Leading
Consultants to Non-Profits. It is supported through the generosity of member firms, other
foundations, corporations, and the general public. Its goals are to advance the cause of
philanthropy through research, education, and public understanding.
Giving USA is reasearched and written by
4700 West Lake Avenue • Glenview, IL 60025 • 800/462-2372 • www.givingusa.org

GivingUSA 2010 Exec Summary Print

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GIVING USA 2010

The Annual Report on Philanthropy

Researched and written by

Lead Sponsor ($50,000 +)

Keystone Circle Members ($25,000–$49,999)

Foundation Circle Members ($10,000–$24,999)

(continued on inside back cover)

55th Annual Issue

Edith H. Falk Nancy L. Raybin Patrick M. Rooney, Ph.D.

Giving USA Foundation™ GIVING USA 2010 EXECUTIVE SUMMARY vi

Giving USA Foundation™ GIVING USA 2010 EXECUTIVE SUMMARY vii

Patrick M. Rooney, Ph.D.

1 The figures marked “adjusted for inflation” for this

Giving USA Foundation™ GIVING USA 2010 EXECUTIVE SUMMARY viii

Individual giving fell an estimated 0.4 percent in 2009 (no change

Charitable bequests fell an estimated 23.9 percent in 2009 (-23.6 percent

Foundation grantmaking by private, community, and operating

foundations fell by 8.9 percent, according to the Foundation Center (-8.6

Corporate giving rose an estimated 5.5 percent (5.9 percent adjusted

for inflation). This unexpected bounce takes corporate giving to within

Giving to religion fell an esti­mated 0.7 percent in 2009 (an estimated

Giving to education declined an estimated 3.6 percent in 2009 (-3.2

percent adjusted for inflation).

Giving USA Foundation™ GIVING USA 2010 EXECUTIVE SUMMARY 1

adjusted for inflation), according to the Foundation Center.

Giving to human services rose an estimated 2.3 percent (2.7 percent

Giving for health also shows an estimated increase, with growth of

3.8 percent (4.2 percent adjusted for inflation).

Giving for public-society benefit organizations declined an

estimated 4.6 percent (-4.2 percent adjusted for inflation).

Giving to arts, culture and humanities organizations dropped

an estimated 2.4 percent (-2.0 percent adjusted for inflation).

Giving to international affairs (which includes aid, development, and

Giving for environment/animal-related organizations also rose

2.3 percent (2.7 percent adjusted for inflation).

Giving to individuals decreased by 3.6 percent in current dollars in 2009.

** Deductions carried over and other unallocated giving includes

Giving USA Foundation™ GIVING USA 2010 EXECUTIVE SUMMARY 2

Giving USA: The Numbers

Giving USA Foundation™ GIVING USA 2010 EXECUTIVE SUMMARY 4

Giving USA: The Numbers

 Total giving for 2009 is estimated to be $303.75 billion. This is a change of

Giving USA Foundation™ GIVING USA 2010 EXECUTIVE SUMMARY 5

Giving USA: The Numbers

2009 contributions: $303.75 billion by type of recipient organization

Giving USA Foundation™ GIVING USA 2010 EXECUTIVE SUMMARY 6

Giving USA: The Numbers

 Overall charitable giving is estimated to have changed by -3.6 percent in 2009.

 Gifts to grantmaking private, community, and operating foundations are

 Environment/animal-related organizations received an estimated 2 percent of

Giving USA Foundation™ GIVING USA 2010 EXECUTIVE SUMMARY 7

Giving USA: The Numbers

Changes in giving by source, 2008–2009 and 2007–2008,

-0.4% Individual -2.4%

-23.9% Bequest 2.5%

-8.9% Foundation -3.9%

5.5% Corporate -1.0%

Giving USA Foundation™ GIVING USA 2010 EXECUTIVE SUMMARY 8

Giving USA: The Numbers

 Total giving decreased in current-dollar terms, with an estimated change of

Giving USA Foundation™ GIVING USA 2010 EXECUTIVE SUMMARY 9

Giving USA: The Numbers

Changes in giving by source, 2008–2009 and 2007–2008,

Giving to religion fell an estimated 0.7 percent in 2009 (an estimated

Total giving for 2009 is estimated to be $303.75 billion. This is a change of

Overall charitable giving is estimated to have changed by -3.6 percent in 2009.

Gifts to grantmaking private, community, and operating foundations are

Environment/animal-related organizations received an estimated 2 percent of

Total giving decreased in current-dollar terms, with an estimated change of

Individual giving is estimated to be nearly the same in 2009 as in 2008

Giving to religion changed by -0.7 percent in 2009, compared with an estimated