Thoughts About Maximizing Year-End Charitable Support Robert Evans The EHL Consulting Group Inc. November 9, 2010

2009 Charitable Giving Total = $ billion ($ in billions- all figures are rounded) Source: Giving USA Foundation TM / GIVING USA

Total Giving

Types of Recipients of Contributions, 2009 Total = $ billion ($ in billions- all figures are rounded) Source: Giving USA Foundation TM / GIVING USA

Giving in 2009: Highlights Giving declined only 3.6% in 2009 Third consecutive year that giving exceeded $300 billion Individual giving fell only 4% Charitable bequests fell 23.9% Foundation grant making fell 8.95% Corporate giving increased by 5.5% 5

Changes In Sectors Sectors that saw increases in giving: – Human services: 2.3% – Health sector: 3.8% – International aid: 6.2% – Environment/animals: 2.3% Sectors that saw decreases in giving: – Religion: 0.7% – Arts and Culture organizations: 2% – Educational organizations: 3.6% – Grant making to foundations: 8% – Public-society benefit organizations: 4.6% 6

GuideStarUSA Survey June % of respondents have seen further declines in contributions in the first five months of 2010, compared with the same time period last year – 26% said that contributions have “decreased greatly” 66% of respondents said a decrease in number of contributions was a factor in the decrease in total contributions, and 67% said a decrease in size of individual gifts was a factor 63% of respondents have seen an increase in demand for their services 8% of organizations said that they are in imminent danger of folding due to financial reasons

Fidelity Charitable Fund: Survey October % of American donors plan to maintain their level of charitable giving in the fourth quarter 8% said they would give more than in previous years because the need for help is more acute 36% indicated that they are giving less than in past years – 30% due to financial limitations – 6% due to uncertain tax climate 66% indicated that all or most of their charitable giving for this year was planned ahead of time – This increases to 81 percent among households with $100,000 or more in annual income

Blackbaud Index of Charitable Giving Overall nonprofit revenue increased by 1.4% from June-August 2010 as compared to the same period in 2009 This represents a slowdown in growth over 2009 levels, however it does not represent a decrease in revenue!

What Does This All Mean? This year is characterized by question marks. Mixed results: positive & negative implications While giving patterns have changed, people are still giving and plan to keep giving Funding challenges persist  continual issue... not new Non-profits must make a stronger case and not be shy in end of year appeals to donors

To obtain a copy of the Giving USA Report on 2009 giving: For further information, contact us at