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Giving USA 2012 The Annual Report on Philanthropy for the Year 2011

Giving USA 2012 is published by Giving USA Foundation™ & and is researched, written, and produced by The Center on Philanthropy at Indiana University

“Killer Bea” is fighting back against Parkinson’s Disease at Rock Steady Boxing, a nonprofit organization dedicated to improving the lives of people with Parkinson’s, located in Indianapolis, Indiana. Pictured: Bea Fink and trainer, Christine Timberlake Photographer: Jessica Fithen

Overview What is Giving USA? Sources of giving Types of recipients Rates of change Trends in total giving Trends in sources of giving Trends in types of recipients Trends in number of nonprofit organizations Trends in volunteering

What is Giving USA? The longest running, annual report about U.S. charitable giving Estimates for: — Sources of giving — Amounts received by type of organization Published by the Giving USA Foundation™ Began in 1956 by the American Association of Fundraising Counsel, now The Giving Institute Made possible by contributions from The Giving Institute™ members firms, foundations, and other donors

2011 charitable giving Total = $ billion

Sources of contributions, 2011 Total giving = $ billion 1 Increase of 4.0 percent (0.9 percent, adjusted for inflation) Individuals/households remain the single most important source Individuals + charitable bequests = 81 percent of total Foundation grantmaking = 14 percent of the total 2 — About three-fifths of independent foundation giving is from family foundations Individual + Bequest + Family Foundations = 88 percent Corporate giving is an estimated 5 percent of the total

Types of recipients of contributions, 2011 Total = $ billion

Types of recipients of contributions, 2011 Religion remains the largest recipient type at 32 percent of the total. 3 After religion, next highest categories are: — Education 13 percent — Human services12 percent — To foundations 9 percent Estimates are grounded in economic and demographic data, as well as data submitted by organizations to national agencies and independent research organizations. — Revisions made when new data become available 4 Unallocated category includes gifts to government agencies, such as direct to public schools (public school foundations are included, however); new charities; grants to organizations in other countries; and those caught in the difference between fiscal years, among others.

Changes in giving by source, 2009–2011 Current dollars

Total giving in 2011 increased an estimated 7.1 percent from The increase is attributable, in part, to the modest economic recovery since the recession. Individual giving increased an estimated 8.5 percent since Charitable bequests rose an estimated 12.2 percent in 2011, after a decrease of 5.8 percent in Foundation grantmaking increased an estimated 1.4 percent in 2011 since Corporate giving was relatively unchanged in 2011 (–0.1 percent), following an increase of 5.6 percent in — Includes grantmaking by corporate foundations

Changes in giving by source, 2009–2011 Inflation-adjusted dollars

Total giving increased by 0.9 percent in 2011, adjusted for inflation. 5, 6 In inflation-adjusted dollars, individual giving increased 3.5 percent since In inflation-adjusted dollars, giving by bequest rose 8.8 percent in 2011, after decreasing by 7.4 percent in Foundation giving fell 3.3 percent, adjusted for inflation, since Inflation-adjusted corporate giving decreased 3.1 percent in 2011, following an increase of 3.9 percent in 2010.

Changes in giving by recipient organization, 2009–2011 Current dollars

From 2009 to 2011, estimated giving in current dollars increased for all subsectors except religion. 7 From 2009 to 2011, Giving USA estimates growth in giving to: International affairs 15.2 percent Human services12.4 percent Public-society benefit11.5 percent Education 10.3 percent Environment/animals 8.6 percent Arts, culture, and humanities 8.4 percent Health 3.9 percent Only the religion subsector saw a cumulative decline between 2009 and 2011: Religion–3.7 percent Changes in giving by recipient organization, 2009–2011 Current dollars

Changes in giving by recipient organization, 2009–2011 Inflation-adjusted dollars

Inflation adjustment uses Consumer Price Index 8 When 2011 = $100, then 2010 = $97.00 Adjusted for inflation, the following subsectors saw growth between 2009 and 2011: 9 International affairs 9.9 percent Human services7.2 percent Public-society benefit6.4 percent Education5.2 percent Environment/animals 3.6 percent Arts, culture, and humanities3.5 percent Cumulative giving to the following subsectors remained steady or declined slightly between 2009 and 2011, adjusted for inflation: Religion–8.1 percent Health–0.8 percent

Total giving, 1971–2011

Total giving increased in current dollars every year but three since The exception years include 1987, 2008, and A 1986 tax law change led some to “give early” to maximize the tax benefit of giving. These results affected giving in Giving grows more slowly—or declines—in recession years. In 2008, total giving fell 9.5 percent adjusted for inflation. 10 This is the worst result on record; 2009 follows with a decline in total giving of 3.9 percent, adjusted for inflation. The inflation-adjusted increase in 2011 of 0.9 percent is below the average inflation-adjusted rate of change in total giving since 1971, which is 2.3 percent. History suggests giving will increase as the economy improves. Total giving, 1971–2011

Giving by individuals, 1971–2011

Individual giving = $ billion in 2011 Increase of 3.9 percent (0.8 percent, adjusted for inflation) While most individuals continue to give in hard times, many will decrease their giving, and some will stop giving altogether. Various economic indicators point to the increased confidence that individuals had in their financial future in 2011, providing explanation for the boost in giving by individuals. Between 2010 and 2011: – Consumer confidence rose 3.6 percent. 11 – The unemployment rate fell 9.6 percent. 12 – Personal consumption expenditures rose 4.7 percent. 13 Giving by individuals, 1971–2011

Giving by bequest, 1971–2011

Charitable bequests = $24.41 billion in 2011 Increase of 12.2 percent (8.8 percent, adjusted for inflation) Includes an estimated $20.68 billion in charitable bequests from estates that filed federal tax returns, which is 85 percent of the total bequest estimate. This amount includes two “mega-bequests” totaling $2.63 billion. The estimate for giving by bequest for approximately 97,000 non-filing estates is $3.73 billion in – Each year, estimates for the average charitable bequest amount per non-filing estate result in contributions ranging from about $3 billion to more than $7 billion. Giving USA uses a number reflective of the more conservative end of the spectrum of the estimate for giving by bequest each year. 15 Giving by bequest, 1971–2011

Giving by foundations, 1971–2011

The Foundation Center estimates $41.67 billion for giving by independent, community, and operating foundations in 2011 (does not include corporate foundations). 16 Increase of 1.8 percent (–1.3 percent, adjusted for inflation) On average, each year, giving by family foundations is estimated to be about 59 percent of giving by independent foundations. For 2011, this amount is $19.5 billion, or 47 percent of total giving by all foundations included in this estimate. 17 Over the last four decades (1971–2011), average annual inflation- adjusted giving by foundations grew at a slightly slower rate than the average annual rate of inflation, at 3.7 percent and 4.4 percent, respectively. Giving by foundations, 1971–2011

Giving by corporations, 1971–2011

Corporate giving = $14.55 billion in 2011 Adjusted for inflation, giving by corporations is estimated to have declined 3.1 percent in Corporate foundation grantmaking is estimated to have grown 6 percent in 2011, with $5.2 billion in contributions. For the 2011 Giving USA estimate, $5.15 billion was then subtracted from the amount for corporations’ gifts to their own foundations. 18 Giving by corporations is directly linked with companies’ profits and the economic environment in which corporations operate. In 2011, Gross Domestic Product (GDP) increased 3.91 percent year over year compared with This is compared with an increase of 4.21 percent between 2009 and Giving by corporations, 1971–2011

Giving by source: Percentage of the total in five-year spans, 1972–2011 (in inflation-adjusted dollars)

The share of inflation-adjusted giving by individuals declined between the five-year period ending in 2006 and the five-year period ending in 2011, dropping from 77 percent to 73 percent of the total. Since the five- year period ending in 1981, the share of giving by individuals has dropped 11 percentage points. When divided by the share of inflation-adjusted giving by source, total giving amounts by corporations and bequest have remained consistent over the last four decades. Over the past 40 years, there has been a growing share of total giving coming from foundations and a lower share from individuals. In part, this is because of the increased number of family foundations and their growing assets. – Between 2004 and 2009, inflation-adjusted giving by family foundations increased 63 percent. 21 Giving by source: Percentage of the total in five-year spans, 1972–2011 (in inflation-adjusted dollars)

Total giving by source in five-year spans, 1972–2011 (in inflation-adjusted dollars)

Total inflation-adjusted giving increased slowly from the five-year period ending in 1976 through the five-year period ending in 1996, with an average rate of change between each five-year period of 10.2 percent. However, giving rose sharply between the five-year periods beginning in 1992 and 1997, with a positive change of 44.6 percent, and again between the periods beginning 1997 and 2002, with a positive change of 15.8 percent. Inflation-adjusted giving by individuals saw the largest period of growth between the five-year periods beginning in 1992 and 1997, with a 42 percent increase. Giving by bequest, adjusted for inflation, increased the most in the five-year spans beginning with 1992 and 1997, but have not increased as much in recent years. Inflation-adjusted giving by foundations saw the largest period of growth between the five-year periods beginning in 1992 and 1997, with an 80.3 percent increase. Inflation-adjusted giving by corporations saw the largest period of growth between the five-year periods beginning in 1977 and 1982, with a 45.3 percent increase. Total giving by source in five-year spans, 1972–2011 (in inflation-adjusted dollars)

Trends in total giving: 1971–2011

Total giving in 2011 increased by $11.51 billion from the revised current-dollar estimate of $ billion in This is a change of 4.0 percent before adjusting for inflation. Because $100 in 2011 was worth $97.00 in 2010, the inflation-adjusted change is less, at 0.9 percent. Since 1972, total giving in current dollars grew the most in the 10-year period between 1982 and 1991, with percent growth. The slowest 10-year period of growth for total current-dollar giving was between 2002 and 2011, at 71.7 percent. Since 1972, total charitable giving, in inflation-adjusted dollars, grew the most in the 10-year period between 1992 and 2001, at 41.2 percent. The slowest 10-year period of growth for total inflation-adjusted giving was between 1972 and 1981, at 16.4 percent. Trends in total giving: 1971–2011

Data are rounded. Total giving as a percentage of Gross Domestic Product, 1971–2011(adjusted for inflation)

For 2011, giving was an estimated 2.0 percent of GDP Giving has remained at 2.0 percent or more of GDP since From 1956 through 1972, total charitable giving was consistently at or above 2.0 percent of GDP. However, this percentage fell beginning in the period between 1972 and 1996, but rose again beginning in Total giving as a percentage of GDP has been at or above 2.0 percent since that year. Total giving as a percentage of Gross Domestic Product, 1971–2011(adjusted for inflation)

Total charitable giving graphed with the Standard & Poor's 500 Index, (adjusted for inflation)

Research has found a statistically significant correlation between changes in total giving and values on the Standard & Poor’s 500 Index (S&P 500). Because stock market values are an indicator of financial and economic security, donors are more likely to give when the stock market is up. 24 The S&P 500 declined 3 percent in inflation-adjusted dollars between 2010 and This is compared with an increase of 10.9 percent between 2009 and 2010, and growth of 23.8 percent between 2008 and Note that when graphed together, giving does not rise as quickly as the S&P 500 Index, nor does it fall as steeply when the Index declines. Total charitable giving graphed with the Standard & Poor's 500 Index, (adjusted for inflation)

Individual giving as a percentage of disposable personal income, 1971–2011

Disposable personal income (DPI) is the amount available to households after payment of taxes. Individual giving in 2011 was an estimated 1.9 percent of DPI (in current dollars); the same percentage as in This figure is a decline from the high of 2.4 percent realized in 2005 and remains below the 2.0 percent threshold seen between 1971–1984 and 1997–2008. Individual giving as a percentage of disposable personal income, 1971–2011

Corporate giving as a percentage of corporate pre-tax profits, 1971–2011 Data are rounded.

Corporate giving, which includes grants from corporate foundations, is estimated to be 0.77 percent of corporate pre-tax profits for This represents a decline of 0.03 percentage points from 2010 and is the lowest figure recorded since 1979 when it was 0.75 percent. 27 Giving as a percentage of corporate pre-tax profits was at its highest point in 1986, when it was 2.05 percent, which was the only year this figure rose above 2.0 percent. The 1980s and 1990s were the strongest decades for corporate giving. Between 1981 and 2003, corporate giving as a percentage of corporate pre-tax profits stayed above 1.0 percent. However, beginning in 2004, this figure dropped to 0.92 percent and has stayed at or below 1.0 percent since. Corporate giving as a percentage of corporate pre-tax profits, 1971–2011

Giving to religion, 1971–2011

Religion = $95.88 billion in Decrease of 1.7 percent (4.7 percent, adjusted for inflation) 32 percent of total estimated giving in 2011 Giving to religion has historically increased over time, but at a slower rate than giving to many other types of charities. Recently, giving to religion has started to decline. This estimate includes contributions to houses of worship, the organizing or national offices of denominations and faith groups, ministries, and religious communities. This estimate does not include contributions to faith-based organizations offering other services, such as healthcare, education, or social services. Giving to religion, 1971–2011

Giving to education, 1971–2011

Education = $38.87 billion in 2011 Increase of 4.0 percent (0.9 percent, adjusted for inflation) 13 percent of total estimated giving in 2011 Giving USA reports on a calendar year. Many institutions of education operate on a fiscal year, and reports on giving to these organizations may show a different level of change because they report on the fiscal year. The 2011 fiscal year includes fall 2010 and spring 2011 in one reporting period Giving USA’s findings include giving to higher education for calendar year 2011, plus contributions estimated for giving to public (indirect through fundraising arms only), private, and charter K-12 schools; after- school and tutoring programs; libraries; and programs focusing on education research and policy, among others. Giving to education, 1971–2011

Giving to foundations, 1978–2011

Foundation gifts received are estimated to be $25.83 billion in Decrease of 6.1 percent (8.9 percent, adjusted for inflation) 9 percent of total giving in 2011 Giving USA’s findings include giving to independent, community, and operating foundations. It does not include giving to freestanding donor- advised funds, which are in the public-society benefit subsector. Giving to foundations, 1978–2011

Giving to human services, 1971–2011

Human services = $35.39 billion in 2011 Increase of 2.5 percent in 2011 (–0.6 percent, adjusted for inflation) 12 percent of total giving in 2011 Inflation-adjusted giving to human services organizations in 2011 was the third-highest amount ever recorded (behind 2008 and 2010). Human services organizations provide a wide range of services, including those related to food, clothing, shelter, legal services, employment counseling, senior- or youth-focused recreational activities, and case management and coordination services, among others. Giving to human services, 1971–2011

Giving to health, 1971–2011

Health = $24.75 billion in 2011 Increase of 2.7 percent (–0.4 percent, adjusted for inflation) 8 percent of total estimated giving in 2011 Giving USA reports on a calendar year. Many healthcare organizations operate on a fiscal year; some other reports show a different level of change because they include fall 2010 and spring 2011 in one reporting period. Also, other organizations categorize giving to health differently than does Giving USA. Health organizations include those providing care, such as clinics and hospitals. They also include health-related research facilities, disease- specific organizations for research or patient/family support, mental health services and research, and health policy centers. Giving to health, 1971–2011

Giving to public-society benefit,1971–2011

Public-society benefit = $21.37 billion in 2011 Increase of 4.0 percent (0.9 percent, adjusted for inflation) 7 percent of total estimated giving in 2011 This subsector includes United Ways, Jewish federations, and freestanding donor-advised funds, as well as organizations focused on civil rights, voter education and registration, public policy research, social science research, community and neighborhood economic and civic development, and leadership development programs. The three largest donor-advised fund administrators—Fidelity Charitable Gift Fund, Schwab Charitable Fund, and Vanguard Charitable Endowment Program—realized average growth in received contributions of 77 percent between 2010 and Giving to public-society benefit,1971–2011

Giving to arts, culture, and humanities, 1971–2011

Arts, culture, and humanities = $13.12 billion in 2011 Increase of 4.1 percent (1.0 percent, adjusted for inflation) 4 percent of total estimated giving in 2011 According to the 2011 Million Dollar List, there were 58 announced gifts of $1 million or more to the arts, culture, and humanities subsector from individuals in 2011, totaling $712 million. 33 Arts, culture, and humanities organizations engage in performance, exhibition, creation, teaching, and preservation of arts and cultural assets. They also include humanities organizations, historical societies, and public and nonprofit media organizations. Giving to arts, culture, and humanities, 1971–2011

Giving to international affairs, 1987–2011

International affairs = $22.68 billion in 2011 An increase of 7.6 percent (4.4 percent, adjusted for inflation) 8 percent of total estimated giving in 2011 International giving began to be tracked separately in Recent growth in giving reflects developing priorities for charitable activity in developing countries, as well as an increasing number of international organizations based in the United States. 34 International affairs refers to organizations focused on international aid, development, and relief, as well as policy and analysis of international affairs. Giving to international affairs, 1987–2011

Giving to environment/animals, 1987–2011

Environment/animals = $7.81 billion in 2011 Increase of 4.6 percent (1.4 percent, adjusted for inflation) 3 percent of total estimated giving in 2011 This subsector began to be tracked separately in Increased large gifts in 2011 to support continued cleanup efforts in the Gulf of Mexico likely contributed to the increase in Includes organizations focused on environmental preservation and conservation, wilderness and community open space, animal care, conservation and protection (including zoos and aquariums), and pollution abatement and control, among others. Giving to environment/animals, 1987–2011

Giving by type of recipient: Percentage of the total in five-year spans,1972–2011

Charitable giving to religious organizations has been decreasing as a share of total giving since the 1982–1986 period, when it reached 57.8 percent of the total. In the last five-year period, 2007–2011, total religious giving comprised 34.3 percent of the total, an 8 percent decrease since the five-year period beginning in Giving to human services organizations has been on the rise since the five-year period beginning in 1987, with an average rate of increase of 16.9 percent for the share of giving in each five-year period. The fastest growth area in the past five years has been giving to international organizations (at 6.9 percent of the 2007–2011 total, up from 4.6 percent in the prior five years). Giving to foundations grew to 10.8 percent of the 2007–2011 total, up from 9.5 percent in the prior five years. Giving by type of recipient: Percentage of the total in five-year spans,1972–2011

Total giving by type of recipient in five-year spans, 1972–2011

After adjusting for inflation, giving to most types of charity in the 2007–2011 time- span exceeded the amount in the prior five years. The exceptions are giving to religious, public-society benefit, and arts organizations. Giving to human services grew to an estimated $176.1 billion in the five years from 2007 through 2011, after totaling $157.8 billion in the prior five-year span. Giving to educational organizations has slowed considerably since its peak in the 1997–2001 period. Total inflation-adjusted giving in the five-year periods beginning in 2002 and 2007 rose only 11.5 percent and 2.3 percent, respectively, from the previous five-year periods. Giving to health grew to an estimated $127.1 billion in the five years from 2007 through 2011, after totaling $113.0 billion in the prior five-year span. Recently, giving to the environment/animals subsector has realized slower growth since its peak in the five-year period beginning in 1997, when it saw an increase in received contributions of 86.4 percent from the previous five-year period. Total giving by type of recipient in five-year spans, 1972–2011

Number of volunteers in millions of people, 2002–2010

The Corporation for National and Community Service (CNCS) estimates that 62.8 million adults volunteered in This is a decrease of 0.9 percent from 2009, but it is an increase of 1.6 percent from Giving USA does not track the value of volunteer labor, but one approximation can be developed using national data about the number of hours volunteered, as well as the rate per volunteer hour developed by Independent Sector. – The estimate is approximately 8.1 billion hours times $21.79 per volunteer hour, for a total value to nonprofit organizations of about $173 billion in Number of volunteers in millions of people, 2002–2010

Volunteer rate, 2002–2010

While the number of volunteers has decreased in recent years, the average number of hours volunteered has increased. CNCS indicates that the median number of hours volunteered increased from 50 hours in 2009 to 52 hours in Rates of volunteering by those in the Generation X age group rose 5 percent between 2009 and In 2010, these volunteers contributed 2.3 billion hours of service. Volunteer rate, 2002–2010

The number of 501(c)(3) organizations, 2002–2011

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. 44 In 2011, the number of 501(c)(3) charitable organizations dropped considerably from 2010—from 1.28 million to 1.08 million—a decline of 15.6 percent. 45 The number of 501(c)(3) organizations, 2002–2011

1.To provide the most accurate estimates for charitable giving, as new data become available Giving USA revises its estimates for total giving for at least the last two years. See more about how Giving USA calculates charitable giving by sources and uses in the “Brief summary of methods used” section of this report. 2. This is according to analysis by Giving USA of independent and family foundation grantmaking between 2004–2009, based on reports issued by Foundation Center at www. foundationcenter.org. The proportion of giving by family foundations to independent foundations between 2004 and 2009 ranges from 56 percent to 62 percent. 3. Same as note Same as note Giving USA uses the Consumer Price Index (CPI) to calculate rates of inflation at Figures published in Giving USA 2012 are in 2011 dollars. 6. Same as notes 1 and Same as note Same as note Same as note Same as note 5. References

11. Giving USA does not use consumer confidence as a variable in its econometric model for estimating giving by individuals.“United States Consumer Confidence,” Trading Economics, accessed May 2012 from states/consumer-confidence. 12.Giving USA does not use the unemployment rate as a variable in its econometric model for estimating giving by individuals. “United States Unemployment Rate,” Trading Economics, accessed May 2012 from unemployment-rate. 13. “Personal Consumption Expenditures by Major Product Type,” Bureau of Economic Analysis, 2012, Table 2.3.5, accessed May 2012 from See more about how Giving USA calculates giving by individuals in the “Brief summary of methods used” section of this report. 15. See more about how Giving USA calculates giving by bequest in the “Brief summary of methods used” section of this report. 16. Foundation Center provided 2011 data on giving by foundations of all types in April Same as note 2. References

18. See more about how Giving USA calculates giving by corporations in the “Brief summary of methods used” section of this report. Grantmaking by corporations data provided by Foundation Center in April “Gross Domestic Product,” Bureau of Economic Analysis, 2012, Table 1.1.5, accessed May 2012 from “Corporate Profits Before Tax by Industry,”Bureau of Economic Analysis, 2012, Table 6.17D, accessed May 2012 from These preliminary findings are based upon data from the Committee Encouraging Corporate Philanthropy’s Corporate Giving Standard (CGS), an online philanthropy measurement and benchmarking tool for participating companies. CECP, in association with The Conference Board, will produce the annual data analysis report, “Giving in Numbers, 2012 Edition,” available as a free download in fall 2012; Same as note J. Downes and J. E. Goodman (Eds.), Dictionary of Finance and Investment Terms, 8th Edition, 2010, Barron’s Educational Series, Inc. 23. “Gross Domestic Product,” Bureau of Economic Analysis, 2012, Table 1.1.5, accessed May 2012 from cfm. References

24. A 2012 Giving USA Spotlight analyzed economic factors associated with million-dollar giving and found that trends in the S&P 500 are statistically significantly related to the number of million-dollar gifts given in the same time period or one quarter later. Go to www. givingUSAreports.org for more information about this Spotlight, titled “Trends in Million- Dollar-Plus Gifts Made by Individuals, 2000–2010.” 25. S&P 500 Index, Economic Research, Federal Reserve Bank of St. Louis, data accessed April 2012 from series/SP500/downloaddata?cid= Personal Income and its Disposition, Table 2.1, data accessed April 2011 at “Corporate Profits Before Tax by Industry,” Bureau of Economic Analysis, 2012, Table 6.17D, accessed May 2012 from gov/iTable/index_nipa.cfm. 28. See the “Giving to religion” chapter in this report for thorough analysis of these trends. 29. These estimates include a significant portion of organizations reporting charitable dollars received between late summer/fall 2010 and the first half of 2011 and excluding the last half of Giving USA estimates for the calendar year and does not tabulate giving directly to higher educational institutions, only to their foundations and charitable arms. “2012 Voluntary Support for Education Survey” (VSE), Council for Aid to Education, 2012, References

30. “2012 Council for Advancement and Support of Education Fundraising Index,” CASE, Jan. 2012, The 2011 Million Dollar List, The Center on Philanthropy at Indiana University, www. milliondollarlist.org. The Million Dollar List, because it is based on media reports, is not a scientific sample of gifts, nor does it include all gifts of $1 million or more. It is estimated that the gifts on the Million Dollar List represent one-quarter of all donations of $1 million or more. The Million Dollar List is updated constantly and, thus, figures are subject to change. 32. “Fidelity Charitable Reports Record-Breaking Year in Both Grants to Nonprofits and New Charitable Contributions,” January 24, 2012, “Schwab Charitable Sees Increased Level of Giving and Granting,” December 14, 2011, “Vanguard Charitable Reports Record Contributions and Rise in Corporate and Private Foundation Participation for Calendar Year 2011,” January 25, 2012, Same as note Katie Roeger, Amy Blackwood, and Sarah Pettijohn, “The Nonprofit Sector in Brief: Public Charities, Giving, and Volunteering,” The Urban Institute, September 2011, Same as note Pertaining to the last sentence only: same as note 34. References

37. Corporation for National and Community Service, “Volunteering in America 2011,” accessed April 2012, Independent Sector, “National Value of Volunteer Time,” accessed May 2012, Corporation for National and Community Service, “New Report: Americans Devote 8.1 Billion Hours to Volunteering in 2010,” August 8, 2011, FINAL.pdf. 40. Same as note Same as note Same as note Same as note “Applying for 501(c)(3) Tax-Exempt Status,” accessed May 2012, IRS, pub/irs-pdf/p4220.pdf. 45. Internal Revenue Service, 2011 Data Book, October 1, 2010 to September 30, 2011, accessed May 2012, References

Giving USA 2012 Executive Summary Download the Giving USA 2012 free Executive Summary and purchase other Giving USA products at

Installing electrical power at Sunflower Orphanage with foreign and local volunteers, including orphaned young men, in Huayllabamba, Cusco, Peru. Sunflower Orphanage was funded by Generations Humanitarian, a U.S.-based nonprofit located in Salt Lake City, Utah. Photographer: Van Evans, a Center on Philanthropy doctoral student. Van is the executive director of Generations Humanitarian

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