Charities, Community Organizations

Taxpayers who elect to itemize can claim a deduction against federal income tax liability for contributions made to registered charitable organizations. While cash gifts still account for the vast majority of charitable donations reported on tax returns, gifts of noncash property have grown as a share of total contributions. Gifts of corporate stock, mutual funds, and other investments account for the largest share of noncash donations and are almost exclusively reported by high-income taxpayers.

Nonprofits report being "cut to the bone" in their budgets and fundraising results have not improved over the past year. Nonprofit organizations, particularly smaller entities, are struggling to secure funding for the vital services they provide in their communities. The Late Fall 2011 Nonprofit Fundraising Study examines fundraising results and their implications for organizational operations, and alerts managers and donors alike to consider the priorities facing the nonprofit sector in 2012 and beyond. The survey represents a unique collaboration by the Urban Institute's National Center for Charitable Statistics with Indiana University's Center on Philanthropy, the Association of Fundraising Professionals, Giving USA Foundation, Blackbaud, and GuideStar.

This brief attempts to access the trends in charitable giving and how the current economic turmoil has affected the nonprofit sector - the main topic of an August 2011 roundtable hosted by the Tax Policy and Charities project at the Urban Institute. Twenty-five experts on tax policy and the nonprofit sector convened to discuss past trends in giving, the charitable sector's current situation, and the possible effects of proposals to modify the charitable deduction.

Eugene Steuerle testifies before the Senate Finance Committee on "Tax Reform Options: Incentives for Charitable Giving," presenting options on how to increase tax revenues with minimal impact or perhaps even an increase in charitable giving. Among other recommendations, he suggests a floor under charitable giving, improved compliance measures, greater restrictions on non-cash gifts, a better system of information reporting, allowing taxpayers to immediately deduct contributions they make while filing their tax returns, extending the deduction to taxpayers who don't itemize, raising the ceiling on allowed charitable giving for some types of gifts, and reforming the foundation excise tax.

As the fourth quarter of 2011 begins—typically the most important time of year for fundraising—fewer than half of surveyed nonprofits reported fundraising increases during the first half of 2011 compared with the same period in 2010. This report from the Nonprofit Research Collaborative fundraising survey discussing changes in giving in the first half of 2011, fundraising methods, investments in fundraising, and campaigns. The survey represents a unique collaboration by the Urban Institute's National Center for Charitable Statistics with Indiana University's Center on Philanthropy, the Association of Fundraising Professionals, the Foundation Center, Giving USA Foundation, Blackbaud, and GuideStar.

The Center on Nonprofits and Philanthropy at the Urban Institute and the Association of Fundraising Professionals established the Fundraising Effectiveness Project (FEP) to conduct research on fundraising effectiveness (maximizing growth), and help nonprofit organizations increase their fundraising results. The basic FEP concept is that overall growth in giving from one year to the next is the net of gains minus losses, and can be increased most effectively by reducing losses. Piloted in November 2006, FEP collects and publishes annual fundraising data from nonprofit organizations enabling them to measure and compare their fundraising gains and losses to those of similar organizations. This article describes Growth-in-Giving (GiG) reports–a simple, reader-friendly format that provides a picture of fundraising gains and losses. The article illustrates scenarios that support growth-oriented fundraising strategies

The Center on Nonprofits and Philanthropy at the Urban Institute and the Association of Fundraising Professionals established the Fundraising Effectiveness Project (FEP) to conduct research on fundraising effectiveness and help nonprofit organizations increase their fundraising results. Piloted in November 2006, FEP collects fundraising data from nonprofit organizations beginning with data for 2004-2005. The Fundraising Effectiveness Survey enables participating groups to measure and compare their fundraising gain and loss ratios to those of similar organizations. This report incorporates data from the 2,377 responses with 2009-2010 results received as of February, 2011 and covers year-to-year fundraising results for 2010.

The Center on Nonprofits and Philanthropy at the Urban Institute and the Association of Fundraising Professionals established the Fundraising Effectiveness Project (FEP) to conduct research on fundraising effectiveness and help nonprofit organizations increase their fundraising results. Piloted in November 2006, FEP collects fundraising data from nonprofit organizations beginning with data for 2004-2005. The Fundraising Effectiveness Survey enables participating groups to measure and compare their fundraising gain and loss ratios to those of similar organizations. This report incorporates data from the 1,982 responses with 2008-2009 results received as of February, 2010 and covers year-to-year fundraising results for 2009.