Giving USA 2015 The Annual Report on Philanthropy for the Year 2014

Size: px
Start display at page:

Download "Giving USA 2015 The Annual Report on Philanthropy for the Year 2014"

Transcription

1 Giving USA 2015 The Annual Report on Philanthropy for the Year 2014

2 Giving USA 2015 PowerPoint Presentation User s Guide Graphs in this PowerPoint presentation are developed for use in presentations only. Purchasers do not have the right to prepare handouts using these materials, and this PowerPoint cannot be shared or distributed, for free or for profit. Please ask members of your audience to download the free Giving USA 2015 report Highlights at in order to have material for their own use.

3 Giving USA 2015 PowerPoint Presentation User s Guide This 2015 Giving USA PowerPoint is a full replica of Giving USA s The Numbers section in presentation form. This PowerPoint is ideal for use in the classroom, for educating nonprofit boards, and for comprehensive presentations on the U.S. charitable landscape.

4 Giving USA 2015 PowerPoint Presentation User s Guide To maintain the integrity of Giving USA data and the way in which it is presented, Giving USA asks that this presentation not be modified in any way. Images should not be cut out and pasted for use in other materials. The Giving USA Graph Pack allows for images to be cut out and pasted for use in other materials. The Graph Pack is included for free this year when customers buy either of the two available Annual Report packages.

5 5 Giving USA 2015 The Annual Report on Philanthropy for the Year 2014 Researched and written by

6

7 Overview 7 What is Giving USA? 2014 contributions, by source and recipient type Rates of change for giving in last two years, by source and recipient type Trends in total giving Economic trends and giving Trends in giving by source Trends in giving by recipient type Trends in volunteering Trends in number of nonprofit organizations

8 What is Giving USA? 8 The longest running, annual report on U.S. charitable giving Estimates for: Sources of giving Amounts received by type of organization Published by Giving USA Foundation TM Begun in 1956 by the American Association of Fundraising Counsel, now The Giving Institute Made possible by contributions from The Giving Institute member firms, foundations, and other donors Researched and written by the Indiana University Lilly Family School of Philanthropy

9 2014 contributions: $ billion by source (in billions of dollars all figures are rounded) 9

10 2014 contributions: $ billion by type of recipient organization (in billions of dollars all figures are rounded) 10

11 Changes in giving by source , , and (in current dollars) 11

12 Changes in giving by source , , and (in inflation-adjusted dollars, 2014 = $100) 12

13 Changes in giving by type of recipient organization, , , and (in current dollars) 13

14 14 Changes in giving by type of recipient organization, , , and (in inflation-adjusted dollars, 2014 = $100)

15 Total giving, (in billions of dollars) 15

16 Giving by individuals, (in billions of dollars) 16

17 Giving by foundations, (in billions of dollars) 17

18 Giving by bequest, (in billions of dollars) 18

19 Giving by corporations, (in billions of dollars) 19

20 Giving by source: Percentage of the total in five-year spans, (in inflation-adjusted dollars, 2014 = $100) 20

21 Total giving by source in five-year spans, (in billions of inflation-adjusted dollars, 2014 = $100) 21

22 Trends in total giving, (in billions of dollars) 22

23 Total giving as a percentage of Gross Domestic Product, (in inflation-adjusted dollars, 2014 = $100) 23

24 24 Total charitable giving graphed with the Standard & Poor's 500 Index, (in billions of inflation-adjusted dollars, 2014 = $100)

25 Individual giving as a percentage of disposable personal income, (in current dollars) 25

26 Corporate giving as a percentage of corporate pre-tax profits, (in current dollars) 26

27 Giving to religion, (in billions of dollars) 27

28 Giving to education, (in billions of dollars) 28

29 Giving to human services, (in billions of dollars) 29

30 Giving to foundations, * (in billions of dollars) 30

31 Giving to health, (in billions of dollars) 31

32 Giving to public-society benefit, (in billions of dollars) 32

33 Giving to arts, culture, and humanities, (in billions of dollars) 33

34 Giving to international affairs, * (in billions of dollars) 34

35 Giving to environment/animals, * (in billions of dollars) 35

36 Giving by type of recipient as a percentage of the total in five-year spans, * (adjusted for inflation, 2014 = $100; does not include unallocated ) 36

37 37 Total giving by type of recipient organization in five-year spans, (in billions of inflation-adjusted dollars, 2014 = $100; does not include unallocated )

38 Number of volunteers in millions of people,

39 Volunteer rate,

40 The number of 501(c)(3) organizations,

41 References All data in this section are reported as estimates, which are subject to revision. The estimates for total charitable giving for the years 2012 and 2013 were revised in this edition from estimates reported in Giving USA To provide the most accurate estimates for charitable giving, as new data become available, Giving USA revises its estimates 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. Data were provided by the Foundation Center in April 2015 and are subject to revision. Data on giving by and to foundations are available in the Foundation Center s Key Facts on U.S. Foundations reports, available at the Foundation Center s website at 3. See the Foundation Center s Key Facts on Family Foundations reports at 4. Same as note Same as note 1.

42 References Same as note Same as note Same as note Same as note Same as note Same as note Same as note The source of this data is: Maria Di Mento, The Philanthropy 50, The Chronicle of Philanthropy, 2015, Same as note Same as note 3.

43 References Same as note Same as note Same as note This data is in current dollars. Gross Domestic Product, Bureau of Economic Analysis, U.S. Department of Commerce, 2015, Table 1.1.5, retrieved April 2015, Corporate Profits Before Tax by Industry, Bureau of Economic Analysis, U.S. Department of Commerce, 2015, Table 6.17D, retrieved April 2015, Same as note Same as note Same as note Same as note 1.

44 References Gross Domestic Product, Bureau of Economic Analysis, U.S. Department of Commerce, 2015, Table 1.1.5, retrieved April 2015, S&P 500 Stock Price Index (S&P 500), Federal Reserve Bank of St. Louis, FRED Economic Data, retrieved April 2015, Personal Income and Its Disposition, Bureau of Economic Analysis, U.S. Department of Commerce, Table 2.1, retrieved April 2015, These data is in current dollars. Data about corporate pre-tax profits comes from: Corporate Profits Before Tax by Industry, Bureau of Economic Analysis, U.S. Department of Commerce, 2015, Table 6.17D, retrieved April 2015, Same as note 1.

45 References Winter 2015 Nonprofit Fundraising Survey, Nonprofit Research Collaborative, 2015, This report includes a convenience sample of more than 1,200 respondents, 187 of them Canadian Charitable Giving Report, Blackbaud, February 2015, corpmar/cgr/how-nonprofit-fundraisingperformed-in-2014.pdf 31. Same as note The sources of this data are: Maria Di Mento, The Philanthropy 50, The Chronicle of Philanthropy, 2015, and Colleges and Universities Raise $37.45 Billion in 2014, Council for Aid to Education, press release, January 28, 2015, Same as note 1.

46 References State of the Nonprofit Sector Survey, Nonprofit Finance Fund, 2015, org/files/docs/2015/2015survey_natl_summary.pdf 35. Same as note Same as note Same as note Same as note Same as note Same as note Same as note Same as note Same as note 29.

47 References Same as note Same as note Same as note Same as note Same as note Same as note Same as note Volunteering and Civic Engagement in the United States, Corporation for National and Community Service, retrieved May 2015, Same as note 51.

48 References Table 25: Tax Exempt Activities, 2014 Data Book, IRS, retrieved May 2015, SOI-Tax-Stats-IRS-Data-Book 54. Pension Protection Act, United States Department of Labor, Retrieved May 2015,

Giving USA 2015 The Annual Report on Philanthropy for the Year 2014

Giving USA 2015 The Annual Report on Philanthropy for the Year 2014 AllianceForNevadaNonprofits.org 1 Welcome to the 2015 Giving USA Alliance for Nevada Nonprofits Briefing Giving USA 2015 The Annual Report on Philanthropy for the Year 2014 Richard Tollefson, President

More information

Thank you for attending Giving USA 2017: The State of Philanthropy

Thank you for attending Giving USA 2017: The State of Philanthropy Thank you for attending Giving USA 2017: The State of Philanthropy August 1, 2017 Seattle Breakfast Hosted by The Alford Group and Pacific Continental Bank Presented by: Thomas W. Mesaros Karen Rotko-Wynn,

More information

spotlight Giving during recessions and economic slowdowns GIVING USA

spotlight Giving during recessions and economic slowdowns GIVING USA Published by Giving USA Foundation and written and researched at the Center on Philanthropy at Indiana University spotlight GIVING USA ISSUE 3, 2008 Giving during recessions and economic slowdowns Introduction

More information

2018 FUNDRAISING OUTLOOK. A synopsis of America s donation habits and trends for the future

2018 FUNDRAISING OUTLOOK. A synopsis of America s donation habits and trends for the future 2018 FUNDRAISING OUTLOOK A synopsis of America s donation habits and trends for the future Giving USA published its latest report¹ in June of last year revealing that giving by individuals had increased

More information

The Philanthropy Outlook 2016 & Marts & Lundy. Indiana University Lilly Family School of Philanthropy. Presented by. Researched a n d written by

The Philanthropy Outlook 2016 & Marts & Lundy. Indiana University Lilly Family School of Philanthropy. Presented by. Researched a n d written by The Philanthropy Outlook 2016 & 2017 Presented by Marts & Lundy Researched a n d written by Indiana University Lilly Family School of Philanthropy January 2016 The Research Team Indiana University Purdue

More information

Policy Direction Ethical Fundraising and Financial Accountability Code Participation

Policy Direction Ethical Fundraising and Financial Accountability Code Participation Policy Direction Ethical Fundraising and Financial Accountability Code Participation Rationale and Relationship to Mission, Principles and Values The (the MS Society), through its Momentum 2015 strategic

More information

Mechanisms of Action. Three strategies to connect with your donors and inspire big gifts.

Mechanisms of Action. Three strategies to connect with your donors and inspire big gifts. Mechanisms of Action Three strategies to connect with your donors and inspire big gifts. Presenter Eric B. Javier, Principal & Managing Director, CCS Fundraising June 13, 2018 1 Agenda 1. Current Trends

More information

Guide to The Philanthropy Outlook Model 2019 & Marts & Lundy. Indiana University Lilly Family School of Philanthropy RESEARCHED AND

Guide to The Philanthropy Outlook Model 2019 & Marts & Lundy. Indiana University Lilly Family School of Philanthropy RESEARCHED AND Guide to The Philanthropy Outlook Model 2019 & 2020 P R E S E N T E D BY Marts & Lundy RESEARCHED AND W R I T T E N BY Indiana University Lilly Family School of Philanthropy JA N UA RY 2019 Variable Definitions

More information

THE ART AND SCIENCE OF ESTIMATING BEQUESTS:

THE ART AND SCIENCE OF ESTIMATING BEQUESTS: THE ART AND SCIENCE OF ESTIMATING BEQUESTS: GIVING USA AT FIFTY Craig C. Wruck with Melissa S. Brown IT IS THE MARK OF AN EDUCATED MIND TO REST SATISFIED WITH THE DEGREE OF PRECISION WHICH THE NATURE OF

More information

Session 2 Philanthropic Trends: Impact of High Net Worth, Gender, and Generational Trends on Giving and Volunteering

Session 2 Philanthropic Trends: Impact of High Net Worth, Gender, and Generational Trends on Giving and Volunteering Session 2 Philanthropic Trends: Impact of High Net Worth, Gender, and Generational Trends on Giving and Volunteering Sisters of Charity of Nazareth Advancing Mission Session #2 Wednesday, October 28, 2015

More information

Now What? Stewarding the Planned Gift Donor

Now What? Stewarding the Planned Gift Donor Now What? Stewarding the Planned Gift Donor Planned Giving Council of NE Florida February 8, 2018 Pierre N. Allaire, PhD Senior Vice President Baptist Health Foundation What do you think you need for a

More information

How Changes in Tax Rates Might Affect Itemized Charitable Deductions. The Center on Philanthropy at Indiana University March 2009

How Changes in Tax Rates Might Affect Itemized Charitable Deductions. The Center on Philanthropy at Indiana University March 2009 Executive Summary How Changes in Tax Rates Might Affect Itemized Charitable Deductions The Center on Philanthropy at Indiana University March 2009 President Obama s budget proposal for 2010 and beyond

More information

16DONOR- ADVISED FUND

16DONOR- ADVISED FUND 20 16 DONOR- ADVISED FUND REPORT This report was prepared by National Philanthropic Trust under the guidance of Eileen R. Heisman, President and CEO; Andrew W. Hastings, Chief Development Officer; Erin

More information

chevron humankind program guidelines

chevron humankind program guidelines chevron humankind program guidelines Table of contents Chevron Humankind... 1 Scope... 1 Contribution limits... 2 Eligible participants... 2 Eligible recipient organizations... 2 Restrictions on contribution

More information

Philanthropic Freedom Pilot Study: China Country Report Overall Philanthropic Freedom Score: 2.18

Philanthropic Freedom Pilot Study: China Country Report Overall Philanthropic Freedom Score: 2.18 Philanthropic Freedom Pilot Study: China Country Report Overall Philanthropic Freedom Score: 2.18 General Background Information on China GDP per capita: $5,445 1 Population: 1.3 billion 2 Percent of population

More information

Understanding the Arts & Economic Prosperity 5 Calculator

Understanding the Arts & Economic Prosperity 5 Calculator Understanding the Arts & Economic Prosperity 5 Calculator INTRODUCTION Because of the variety of communities studied, and the rigor with which the Arts & Economic Prosperity 5 (AEP5) study was conducted,

More information

The 2018 U.S. Trust Study of High Net Worth Philanthropy 1

The 2018 U.S. Trust Study of High Net Worth Philanthropy 1 The 2018 U.S. Trust Study of High Net Worth Philanthropy 1 Conducted in partnership with the Indiana University Lilly Family School of Philanthropy Executive Summary Insights into the motivations, priorities

More information

The Alford Group Summer Webinar Series

The Alford Group Summer Webinar Series The Alford Group Summer Webinar Series July September 2016 Check back for announcements of additional webinars at www.alford.com Strengthening the not-for-profit community About The Alford Group Mission:

More information

Kuwait QUICK FACTS. Average time established by law to register a philanthropic organization: 0-30 days

Kuwait QUICK FACTS. Average time established by law to register a philanthropic organization: 0-30 days Kuwait Expert: Abdulrazzak Al Shayji and Samir Abu Rumman Institutional Affiliation: Kuwait University and Gulf Opinions With contributions from staff at the Indiana University Lilly Family School of Philanthropy

More information

Hawai i Community Foundation

Hawai i Community Foundation 2015 SUMMARY HIGHLIGHTS Hawai i continues to have high levels (93%) of household participation in giving cash, goods or time (volunteering). Volunteering is at the highest level seen in these giving studies

More information

Region Report Oceania

Region Report Oceania Region Report Oceania Regional Reviewer: Susan Barker Institutional Affiliation: Sue Barker Charities Law With contributions from staff at the Indiana University Lilly Family School of Philanthropy Overview

More information

Untapped Fundraising Potential: Demystifying Donor-Advised Funds

Untapped Fundraising Potential: Demystifying Donor-Advised Funds Untapped Fundraising Potential: Demystifying Donor-Advised Funds March 20, 2018 Presenters: Eva Nico, Senior Director of Programs, GuideStar Amy Pirozzolo, VP Marketing, Fidelity Charitable Today s Speakers

More information

Developing Gift Acceptance Policies for Charitable Planned Gifts

Developing Gift Acceptance Policies for Charitable Planned Gifts The webcast will start at 1 p.m. Eastern Please note: Handout You can print or download the webcast handout at capincrouse.com/gift-acceptance-policies-webcast CPE CPE certificates will be emailed to you

More information

Annual Report on Charitable Solicitations. In Colorado for the Year 2018

Annual Report on Charitable Solicitations. In Colorado for the Year 2018 State of Colorado Department of State 1700 Broadway Suite 200 Denver, CO 80290 Jena Griswold Secretary of State Mike Hardin Director of Business & Licensing Division Annual Report on Charitable Solicitations

More information

Professional Advisor and Community Foundation Collaborations. Presented by Bryan Clontz, CFP, CAP

Professional Advisor and Community Foundation Collaborations. Presented by Bryan Clontz, CFP, CAP Professional Advisor and Community Foundation Collaborations Presented by Bryan Clontz, CFP, CAP bryan@charitablesolutionsllc.com (404) 375-5496 Agenda Why are Professional Advisors so Critical to Community

More information

New Transfer of Wealth Study Page 2

New Transfer of Wealth Study Page 2 July 2018 Vol. 51 No. 6 IDEAS AND INSIGHTS FROM SHARPE GROUP New Transfer of Wealth Study Page 2 ATLANTA CHICAGO MEMPHIS NASHVILLE SAN FRANCISCO WASHINGTON Helping Donors Navigate Tax Reform Seminar in

More information

National Influence. ...Local Connection. By Tanya Howe Johnson, CAE

National Influence. ...Local Connection. By Tanya Howe Johnson, CAE National Influence By Tanya Howe Johnson, CAE When members of NCPG s Strategic Directions Task Force met in Indianapolis in August, they agreed that one important reason for NCPG s existence is to ensure

More information

INFORMATION STATEMENT POOLED INCOME TRUST FUND III

INFORMATION STATEMENT POOLED INCOME TRUST FUND III INFORMATION STATEMENT POOLED INCOME TRUST FUND III (As of June 30, 2017) THE LUTHERAN CHURCH MISSOURI SYNOD FOUNDATION 1333 SOUTH KIRKWOOD ROAD ST LOUIS, MO 63122-7295 (800) 325-7912 INTRODUCTION You are

More information

TAX POLICY & CHARITABLE GIVING

TAX POLICY & CHARITABLE GIVING TAX POLICY & CHARITABLE GIVING October 5, 2017 Joyce Dulworth, CPA Partner jdulworth@bkd.com Una Osili Associate Dean for Research & International Programs Lilly Family School of Philanthropy uosili@iupui.edu

More information

Giving in the Netherlands 2013

Giving in the Netherlands 2013 Giving in the Netherlands 2013 Prof. Th.N.M. Schuyt, Ph.D., Gouwenberg, B.M. & Prof. R.H.F.P. Bekkers, Ph.D. (Eds., 2013). Giving in the Netherlands: Donations, Bequests, Sponsorship and Volunteering.

More information

Vanguard Charitable Endowment Program. Financial Statements. For the Years Ended June 30, 2017 and 2016

Vanguard Charitable Endowment Program. Financial Statements. For the Years Ended June 30, 2017 and 2016 Financial Statements For the Years Ended June 30, 2017 and 2016 Report of Independent Auditors To the Board of Trustees of Vanguard Charitable Endowment Program We have audited the accompanying financial

More information

1994 by Cecelia Hilgert

1994 by Cecelia Hilgert Charities and Other and Tax-Exempt Other Organizations, Tax-Exempt 1994 Organizations, 1994 by Cecelia Hilgert T he revenue and assets of nonprofit charitable organizations exempt under Internal Revenue

More information

The Changing Landscape. in Higher Education B T F R I. J u l y 3 0, Bentz Whaley Flessner. Presented by Bruce Flessner BENTZ WHALEY FLESSNER

The Changing Landscape. in Higher Education B T F R I. J u l y 3 0, Bentz Whaley Flessner. Presented by Bruce Flessner BENTZ WHALEY FLESSNER Presented by Bruce Flessner B T F R I The Changing Landscape of Advancement in Higher Education J u l y 3 0, 2 0 7 Bentz Whaley Flessner Copyright 203 Bentz Whaley Flessner B i l l i o n D o l l a r C

More information

John W. Barriger III National Railroad Library

John W. Barriger III National Railroad Library The linked image cannot be displayed. The file may have been moved, renamed, or deleted. Verify that the link points to the correct file and location. III National Railroad AT THE UNIVERSITY OF MISSOURI

More information

The Charitable Gift Annuity

The Charitable Gift Annuity Mid-America Planned Giving Conference August 14, 2015 The Charitable Gift Annuity Presented by John F. Marshall Senior Vice President Jeffrey Byrne + Associates, Inc. Jeffrey Byrne + Associates, Inc. National

More information

Gift Policy. Responsible Officer. Vice-Chancellor Approved by

Gift Policy. Responsible Officer. Vice-Chancellor Approved by Gift Policy Responsible Officer Vice-Chancellor Approved by Council Approved and commenced August, 2012 Review by August, 2015 Relevant Legislation, Ordinance, Rule and/or Governance Level Principle Scholarships

More information

Canada QUICK FACTS. Five main social issues addressed by these organizations: Higher Education, Arts and Culture, Religion, Human Rights, Health

Canada QUICK FACTS. Five main social issues addressed by these organizations: Higher Education, Arts and Culture, Religion, Human Rights, Health Canada Expert: Arthur B.C.Drache Institutional Affiliation: Drache Aptowitzer LLP Reviewer: Kathi Badertscher. IUPUI Lilly Family School of Philanthropy. With contributions from staff at the Indiana University

More information

PRESENT LAW AND BACKGROUND RELATING TO THE FEDERAL TAX TREATMENT OF CHARITABLE CONTRIBUTIONS

PRESENT LAW AND BACKGROUND RELATING TO THE FEDERAL TAX TREATMENT OF CHARITABLE CONTRIBUTIONS PRESENT LAW AND BACKGROUND RELATING TO THE FEDERAL TAX TREATMENT OF CHARITABLE CONTRIBUTIONS Scheduled for a Public Hearing Before the SENATE COMMITTEE ON FINANCE on October 18, 2011 Prepared by the Staff

More information

The 2008 Bank of America Study of High Net Worth Philanthropy Issues Driving Charitable Activities Among Affluent Households

The 2008 Bank of America Study of High Net Worth Philanthropy Issues Driving Charitable Activities Among Affluent Households The 2008 Bank of America Study of High Net Worth Philanthropy Issues Driving Charitable Activities Among Affluent Households April 20, 2010 Ramsay H. Slugg Senior Vice President National Wealth Strategies

More information

23 Planned Giving Terms You Should Know

23 Planned Giving Terms You Should Know 23 Planned Giving Terms You Should Know A Glossary of Common Terms Katherine Swank, J.D., Consultant, Target Analytics, a Blackbaud Company Executive Summary You ve established a planned giving program

More information

A DONOR S GUIDE. https://rcf.reninc.com RCF A DONOR S GUIDE 1 RCF_DG_

A DONOR S GUIDE. https://rcf.reninc.com RCF A DONOR S GUIDE 1 RCF_DG_ A DONOR S GUIDE RCF A DONOR S GUIDE 1 Helping your philanthropy go further You know how gratifying it is to support a worthy cause. What if you could create an enduring legacy through your charitable contributions?

More information

IDAHO STATE UNIVERSITY POLICIES AND PROCEDURES (ISUPP) Gifts and Donations ISUPP 6010

IDAHO STATE UNIVERSITY POLICIES AND PROCEDURES (ISUPP) Gifts and Donations ISUPP 6010 IDAHO STATE UNIVERSITY POLICIES AND PROCEDURES (ISUPP) Gifts and Donations ISUPP 6010 POLICY INFORMATION Policy Section: University Advancement Policy Title: Gifts and Donations Responsible Executive (RE):

More information

DONOR-ADVISED FUND REPORT

DONOR-ADVISED FUND REPORT 214 DONOR-ADVISED FUND REPORT % % This report was prepared by National Philanthropic Trust under the guidance of Eileen R. Heisman, President and CEO; Andrew W. Hastings, Chief Development Officer; and

More information

Donor-Advised Fund Report

Donor-Advised Fund Report 211 Donor-Advised Fund Report This report was prepared by National Philanthropic Trust under the guidance of Eileen R. Heisman, President and CEO, Andrew W. Hastings, Vice President of Business Development

More information

UNIVERSITY OF WISCONSIN OSHKOSH FOUNDATION GIFT ACCEPTANCE POLICY

UNIVERSITY OF WISCONSIN OSHKOSH FOUNDATION GIFT ACCEPTANCE POLICY UNIVERSITY OF WISCONSIN OSHKOSH FOUNDATION GIFT ACCEPTANCE POLICY Approved by the Foundation Board of Directors 10/23/08 PART ONE: GLOSSARY OF KEY TERMS Gift: A voluntary transfer of cash and kind, from

More information

Gift Planning Essentials. Audrey Klein-Leach Senior Director of Development, Gift Planning Oregon State University Foundation September 18, 2015

Gift Planning Essentials. Audrey Klein-Leach Senior Director of Development, Gift Planning Oregon State University Foundation September 18, 2015 Gift Planning Essentials Audrey Klein-Leach Senior Director of Development, Gift Planning September 18, 2015 Gift Planning Vehicles 2 Planned Giving: Myths & Hurdles MYTH: Planned giving is only for older

More information

The Economic Impact of Idaho Nonprofits

The Economic Impact of Idaho Nonprofits The Economic Impact of Idaho Nonprofits Janice Fulkerson Executive Director Idaho Nonprofit Center Steven Peterson Clinical Assistant Professor, Economics* University of Idaho * The results and findings

More information

GIFT ACCEPTANCE POLICY The mission of the xxxxx is to xxxx.

GIFT ACCEPTANCE POLICY The mission of the xxxxx is to xxxx. GIFT ACCEPTANCE POLICY The mission of the xxxxx is to xxxx. The xxxxxx is a nonprofit 501(c)(3) corporation (tax number xxxx) organized under the laws of the State of Washington. The xxxx encourages the

More information

Federal Financial Requirements

Federal Financial Requirements American Society of Health-System Pharmacists Federal Financial Requirements ASHP s Financial Toolkit for Affiliates Kimberlee Berry [Pick the date] FEDERAL REQUIREMENTS NOTE: All IRS forms can be accessed

More information

The Global Philanthropy Environment Index 2018

The Global Philanthropy Environment Index 2018 The Global Philanthropy Environment Index 2018 European Edition LILLY FAMILY SCHOOL OF PHILANTHROPY INDIANA UNIVERSITY OCTOBER, 2018 EUROPE AT A GLANCE The European special edition of the 2018 Global Philanthropy

More information

India QUICK FACTS. Legal forms of philanthropic organizations included in the law: Trust, Society, Limited Liability Company

India QUICK FACTS. Legal forms of philanthropic organizations included in the law: Trust, Society, Limited Liability Company India Expert: Noshir Dadrawala Institutional Affiliation: Centre for Advancement of Philanthropy With contributions from staff at the Indiana University Lilly Family School of Philanthropy QUICK FACTS

More information

The 2008 Study of High Net Worth Philanthropy

The 2008 Study of High Net Worth Philanthropy The 2008 Study of High Net Worth Philanthropy Issues Driving Charitable Activities among Affluent Households March 2009 Sponsored by Researched and Written by We especially thank the Indiana University

More information

RULE 87 NEBRASKA DEPARTMENT OF EDUCATION REGULATIONS GOVERNING QUALIFIED ZONE ACADEMY BONDS AND QUALIFIED SCHOOL CONSTRUCTION BONDS ALLOCATIONS

RULE 87 NEBRASKA DEPARTMENT OF EDUCATION REGULATIONS GOVERNING QUALIFIED ZONE ACADEMY BONDS AND QUALIFIED SCHOOL CONSTRUCTION BONDS ALLOCATIONS NEBRASKA DEPARTMENT OF EDUCATION RULE 87 REGULATIONS GOVERNING QUALIFIED ZONE ACADEMY BONDS AND QUALIFIED SCHOOL CONSTRUCTION BONDS ALLOCATIONS TITLE 92, NEBRASKA ADMINISTRATIVE CODE, EFFECTIVE DATE APRIL

More information

The Arbor School of Central Florida, Inc. Financial Statements. July 31, 2018

The Arbor School of Central Florida, Inc. Financial Statements. July 31, 2018 The Arbor School of Central Florida, Inc. Financial Statements TABLE OF CONTENTS Page INDEPENDENT AUDITORS REPORT 1 FINANCIAL STATEMENTS Statement of Financial Position 2 Statement of Activities and Changes

More information

PROFESSIONAL COMPENSATION. A Position Paper. Prepared by the AFP Ethics Committee Adopted March, 1992 Revised September 2016

PROFESSIONAL COMPENSATION. A Position Paper. Prepared by the AFP Ethics Committee Adopted March, 1992 Revised September 2016 PROFESSIONAL COMPENSATION A Position Paper Prepared by the AFP Ethics Committee Adopted March, 1992 Revised September 2016 SUMMARY For purposes of this paper: Percentage-based compensation for contributions

More information

Banff Canmore Community Foundation. Financial Statements

Banff Canmore Community Foundation. Financial Statements Banff Canmore Community Foundation Financial Statements March 31, 2016 Independent Auditors Report To: The Members of Banff Canmore Community Foundation We have audited the accompanying financial statements

More information

REFORMING CHARITABLE TAX INCENTIVES: ASSESSING EVIDENCE AND POLICY OPTIONS

REFORMING CHARITABLE TAX INCENTIVES: ASSESSING EVIDENCE AND POLICY OPTIONS REFORMING CHARITABLE TAX INCENTIVES: ASSESSING EVIDENCE AND POLICY OPTIONS Joseph Rosenberg and Eugene Steuerle November 15, 2018 The federal tax treatment of charitable giving and the nonprofit sector

More information

Tax Exempt and Charitable Planning

Tax Exempt and Charitable Planning Tax Exempt and Charitable Planning Bryan Cave lawyers routinely assist numerous nonprofit and tax-exempt organizations to achieve their missions. Our lawyers also routinely assist individuals interested

More information

Oregon Country Fair Gift Acceptance Policies adopted May 2018

Oregon Country Fair Gift Acceptance Policies adopted May 2018 Oregon Country Fair Gift Acceptance Policies adopted May 2018 The Oregon Country Fair (OCF, or The Fair) creates events and experiences that nourish the spirit, explore living artfully and authentically

More information

National Network of Fiscal Sponsors. Guidelines for Pre-Approved Grant Relationship Fiscal Sponsorship

National Network of Fiscal Sponsors. Guidelines for Pre-Approved Grant Relationship Fiscal Sponsorship Introduction National Network of Fiscal Sponsors Guidelines for Pre-Approved Grant Relationship Fiscal Sponsorship Fiscal sponsorship has evolved as an effective and efficient mode of starting new nonprofits,

More information

REFERENCE GUIDE Charitable Giving

REFERENCE GUIDE Charitable Giving REFERENCE GUIDE Charitable Giving Although this material has been compiled from sources believed to be reliable, we cannot guarantee its accuracy or completeness. All opinions expressed and data provided

More information

GEORGIA STATE UNIVERSITY FOUNDATION, INC.

GEORGIA STATE UNIVERSITY FOUNDATION, INC. GEORGIA STATE UNIVERSITY FOUNDATION, INC. Policy number/name: 2.1 Gift Acceptance Policy Title I, Principles and Definitions Issuing date: 6/4/2008 Effective date: 6/4/2008 Policy approved by: Board of

More information

Chief Investigator Briefing Session

Chief Investigator Briefing Session Presenter please note; This PowerPoint presentation was developed to allow the majority of information that needs to be conveyed be directly read/ presented from the slides. Some additional scripting has

More information

Rise Against Hunger, Inc.

Rise Against Hunger, Inc. Report on Financial Statements For the year ended December 31, 2017 With Comparative Totals for 2016 Contents Page Independent Auditor s Report... 1-2 Financial Statements Statements of Financial Position...

More information

APPROVED BY BOARD OF TRUSTEES 5/28/09 WITH AMENDMENTS

APPROVED BY BOARD OF TRUSTEES 5/28/09 WITH AMENDMENTS I. INTRODUCTION FUNDRAISING POLICY APPROVED BY BOARD OF TRUSTEES 5/28/09 WITH AMENDMENTS Vermont College of Fine Arts (VCFA) and its Board of Trustees recognize the importance of charitable giving to the

More information

PREPARING FOR PHILANTHROPY

PREPARING FOR PHILANTHROPY PREPARING FOR PHILANTHROPY Hello and welcome. Northern Trust is proud to sponsor this podcast, Preparing for Philanthropy, the fourth in a series based on our book titled Legacy: Conversations about Wealth

More information

MAKE THE MOST OF YOUR DONOR ADVISED FUND

MAKE THE MOST OF YOUR DONOR ADVISED FUND MAKE THE MOST OF YOUR DONOR ADVISED FUND GUIDELINES, TIPS, DOS AND DON TS More and more individuals and families are using donor advised funds (DAFs) either as their primary charitable giving vehicle or

More information

FRIENDS OF FONDATION DE FRANCE, INC. FINANCIAL STATEMENTS DECEMBER 31, 2015 AND 2014

FRIENDS OF FONDATION DE FRANCE, INC. FINANCIAL STATEMENTS DECEMBER 31, 2015 AND 2014 FINANCIAL STATEMENTS INDEPENDENT AUDITORS REPORT To the Board of Directors of Friends of Fondation De France, Inc. We have audited the accompanying financial statements of Friends of Fondation De France,

More information

Office of Development and Alumni Affairs. Gift Acceptance Policy

Office of Development and Alumni Affairs. Gift Acceptance Policy Office of Development and Alumni Affairs Gift Acceptance Policy Approved by the Lynn University Board of Trustees May 2010 Office of Development and Alumni Affairs Table of Contents Commitment to Lynn

More information

Charitable Contributions Update under the Tax Cuts and Jobs Act of

Charitable Contributions Update under the Tax Cuts and Jobs Act of Charitable Contributions Update under the Tax Cuts and Jobs Act of 2017 JUNE 5, 2018 UNIVERSITY CLUB OF MILWAUKEE PRESENTED BY: WILLIAM MAYER, CPA Charitable Contributions Provide a brief overview of charitable

More information

Articles of Incorporation. Of the. North Star Community Foundation

Articles of Incorporation. Of the. North Star Community Foundation 2 Articles of Incorporation Of the North Star Community Foundation The undersigned incorporators, of the age of nineteen (19) or more, do this day voluntarily associate for the purpose of forming a non-profit

More information

Gift Acceptance Policy

Gift Acceptance Policy INDIAN HILLS COMMUNITY COLLEGE FOUNDATION, INC. Gift Acceptance Policy The Indian Hills Community College Foundation, Inc., (the Foundation) exists to secure private gifts for the benefit of Indian Hills

More information

Charitable Conversations...

Charitable Conversations... Welcome The Community Foundation of the Holland/Zeeland Area is a public charity that as of 2015 manages over $55 million in charitable assets spread across 475 different funds that have been established

More information

The UK Voluntary Sector: funding and resources

The UK Voluntary Sector: funding and resources National Council for Voluntary Organisations The UK Voluntary Sector: funding and resources Findings from the Civil Society Almanac 2010 Twitter: #almanac2010 Feel free to share, but please cite NCVO as

More information

A Legacy for the Betterment of the World. How Planned Giving Can Make a Lasting Difference

A Legacy for the Betterment of the World. How Planned Giving Can Make a Lasting Difference A Legacy for the Betterment of the World. How Planned Giving Can Make a Lasting Difference About Mona Mona Foundation was founded in 1999 by a small group of people committed to making life better for

More information

Non-Profit Executives Perceptions of the Vermont Non-Profit Sector. Prepared by Michael Moser The Center for Rural Studies University of Vermont

Non-Profit Executives Perceptions of the Vermont Non-Profit Sector. Prepared by Michael Moser The Center for Rural Studies University of Vermont Non-Profit Executives Perceptions of the Vermont Non-Profit Sector Prepared by Michael Moser The Center for Rural Studies University of Vermont Table of Contents Methodology:... 1 Overall, do you feel

More information

When Your Donor has a Donor Advised Fund

When Your Donor has a Donor Advised Fund When Your Donor has a Donor Advised Fund Sindy L. Craig, J.D.,LL.M. Northern California Planned Giving Conference May 5, 2017 When Your Donor Has a Donor Advised Fund Overview Case Study: Framework for

More information

National Charity League, Inc Fundraising Policy

National Charity League, Inc Fundraising Policy National Charity League, Inc Fundraising Policy Introduction As 501 (c) (3) organizations, NCL Chapters are legally permitted to accept donations from their members as well as from sources outside of the

More information

Individual giving survey 2008

Individual giving survey 2008 Individual giving survey 2008 BRIEFING FOR NON-PROFIT ORGANISATIONS 18 September 2008 All figures, including percentages, are estimates. Percentages may not add up to 100% due to rounding or multiple answers

More information

HOW TO INCLUDE CHARITABLE GIFTING

HOW TO INCLUDE CHARITABLE GIFTING HOW TO INCLUDE CHARITABLE GIFTING in Your Estate Plan PHILANTHROPY IS A WAY OF LIFE FOR MANY For many people philanthropy is not just something they turn to for a tax write-off when tax season comes around

More information

A DONOR S GUIDE. https://rcf.reninc.com RCF A DONOR S GUIDE 1 RCF_DG_

A DONOR S GUIDE. https://rcf.reninc.com RCF A DONOR S GUIDE 1 RCF_DG_ A DONOR S GUIDE RCF A DONOR S GUIDE 1 Helping your philanthropy go further You know how gratifying it is to support a worthy cause. What if you could create an enduring legacy through your charitable contributions?

More information

Creating Philanthropy using Noncash Assets: Community Foundation Case Studies

Creating Philanthropy using Noncash Assets: Community Foundation Case Studies Creating Philanthropy using Noncash Assets: Community Foundation Case Studies 1 Agenda Quick Intros Benefits to using Community Foundations Donor-Advised Funds Noncash Assets Statistics Case Studies 2

More information

SENIOR PHARMASSIST, INC. AUDITED FINANCIAL STATEMENTS June 30, 2016 and 2015

SENIOR PHARMASSIST, INC. AUDITED FINANCIAL STATEMENTS June 30, 2016 and 2015 SENIOR PHARMASSIST, INC. AUDITED FINANCIAL STATEMENTS 1 of 12 Contents Page(s) Independent Auditor s Report... 3-4 Financial Statements Statements of Assets, Liabilities and Net Assets-Modified Cash Basis...

More information

Planned Giving 101 The Basics or So, this is how we ll build our endowment! A Presentation for 2014 Management Conference Magic and Mayhem

Planned Giving 101 The Basics or So, this is how we ll build our endowment! A Presentation for 2014 Management Conference Magic and Mayhem Planned Giving 101 The Basics or So, this is how we ll build our endowment! A Presentation for 2014 Management Conference Magic and Mayhem by James E. Gillespie, President & CEO of P.O. Box 50332 Indianapolis,

More information

Nonprofit Observer. Brave new world Microdonations matter now more than ever. Is it time to update your social media policy?

Nonprofit Observer. Brave new world Microdonations matter now more than ever. Is it time to update your social media policy? Nonprofit Observer Brave new world Microdonations matter now more than ever Is it time to update your social media policy? Using planned gifts to help secure your nonprofit s future Make a licensing agreement

More information

A Lasting Legacy. How to make an enduring contribution to an independent school through planned giving. By Helen A. Colson

A Lasting Legacy. How to make an enduring contribution to an independent school through planned giving. By Helen A. Colson A Lasting Legacy How to make an enduring contribution to an independent school through planned giving By Helen A. Colson 2017 by the National Association of Independent Schools. All rights reserved. The

More information

Professional Notes SPRING 2019

Professional Notes SPRING 2019 Professional Notes SPRING 2019 TAX & ESTATE PLANNING : An Examination of Their Popularity and Legal Underpinnings This series of Professional Notes focuses on donor-advised funds. This first column examines

More information

HOUSE TAX REFORM BILL SUMMARY

HOUSE TAX REFORM BILL SUMMARY HOUSE TAX REFORM BILL SUMMARY Section Bill Proposal Current Law Proposed Change Notes 1002 1306 Enhancement of standard deduction Charitable Contributions The standard deduction is $6,350 for single individuals

More information

How to Talk to Clients About Philanthropy: What They Need and Expect. Kathryn W. Miree & Associates, Inc.

How to Talk to Clients About Philanthropy: What They Need and Expect. Kathryn W. Miree & Associates, Inc. How to Talk to Clients About Philanthropy: What They Need and Expect Kathryn W. Miree & Associates, Inc. What We Know About Charitable Giving in the United States Source Amount in Billions Percentage of

More information

New Applicant Investment Application Fiscal Year 2019 (July 2019-June 2020)

New Applicant Investment Application Fiscal Year 2019 (July 2019-June 2020) New Applicant Investment Application Fiscal Year 2019 (July 2019-June 2020) Application Deadline Friday, March 29, 2019 at 12:00pm via e-mail to Becky Clawson bclawson@unitedwayofmpm.org Applications that

More information

Forming a North Carolina Nonprofit Process Overview By Dennis R. Walsh CPA Revised September 2014

Forming a North Carolina Nonprofit Process Overview By Dennis R. Walsh CPA Revised September 2014 Forming a North Carolina Nonprofit Process Overview By Dennis R. Walsh CPA Revised September 2014 Important: The information provided in this document is intended to be for educational purposes. As laws

More information

Ireland QUICK FACTS. Legal forms of philanthropic organizations included in the law: Association, Corporation, Company Limited by Guarantee, Society

Ireland QUICK FACTS. Legal forms of philanthropic organizations included in the law: Association, Corporation, Company Limited by Guarantee, Society Ireland Expert: Dr. Oonagh B. Breen Institutional Affiliation: Sutherland School of Law, University College Dublin With contributions from staff at the Indiana University Lilly Family School of Philanthropy

More information

Nine Things You Might Not Know about U.S. Nonprofits

Nine Things You Might Not Know about U.S. Nonprofits Nine Things You Might Not Know about U.S. Nonprofits by GuideStar November 2015 Nine Things You Might Not Know about U.S. Nonprofits Prepared by GuideStar November 2015 1. There are millions of nonprofits.

More information

A Guide to Your Donor-Advised Fund

A Guide to Your Donor-Advised Fund A Guide to Your Donor-Advised Fund Introduction Thank you for your interest in establishing a donor-advised fund (DAF) with National Philanthropic Trust (NPT). NPT is a tax-exempt public charity under

More information

The University of British Columbia Board of Governors

The University of British Columbia Board of Governors The University of British Columbia Board of Governors Policy No.: 114 Approval Date: September 1993 Last Revision: [Anticipated June 2015] Responsible Executive: Vice-President, Development and Alumni

More information

IVING REPORT CARD ON CHARITABLE GIVING IN ERIE COUNTY

IVING REPORT CARD ON CHARITABLE GIVING IN ERIE COUNTY REPORT CARD ON CHARITABLE GIVING IN ERIE COUNTY IVING ARTS & CULTURE ARTS & CULTURE DUCATION EDUCATION EDUCATIO NVIRONMENT & ANIMALS ENVIRO EALTH HEALTH HEALTH HEALTH HE UMAN SERVICES HUMAN SERVICE UBLIC

More information

The 2010 Study of High Net Worth Philanthropy

The 2010 Study of High Net Worth Philanthropy The 2010 Study of High Net Worth Philanthropy Issues Driving Charitable Activities among Affluent Households November 2010 1 Sponsored by Researched and Written by We especially thank Indiana University

More information

Donor Advised Fund. New Bremen Foundation Fund Agreement. P.O. Box 97, New Bremen, Ohio 45869

Donor Advised Fund. New Bremen Foundation Fund Agreement. P.O. Box 97, New Bremen, Ohio 45869 03-19-14 Donor Advised Fund New Bremen Foundation Fund Agreement P.O. Box 97, New Bremen, Ohio 45869 I. General Information A. FUND DONOR Fill in all areas. Individual Trust/Foundation Estate Corporation

More information

CLARK COUNTY PUBLIC EDUCATION FOUNDATION, INC. YEARS ENDED SEPTEMBER 30, 2017 AND 2016

CLARK COUNTY PUBLIC EDUCATION FOUNDATION, INC. YEARS ENDED SEPTEMBER 30, 2017 AND 2016 YEARS ENDED SEPTEMBER 30, 2017 AND 2016 YEARS ENDED SEPTEMBER 30, 2017 AND 2016 CONTENTS Page Independent auditors' report 1-2 Financial statements: Statements of financial position 3 Statements of activities

More information

Options for Charitable Giving. November 13, 2012

Options for Charitable Giving. November 13, 2012 Options for Charitable Giving November 13, 2012 Statistics on Registered Charities in Canada Number of Registered Canadian Charities: Public Foundations 5,050 Private Foundations 4,937 Other Charitable

More information