Health organizations also realized an estimated decline in giving to $21.64 billion in 2008. This puts giving to the health subsector at 7 percent of total giving, which is a decrease from nearly 8 percent reported in 2008 for giving in 2007.

Giving to public-society benefit organizations is estimated to have grown in 2008, to $23.88 billion. This puts this subsector at 8 percent of total giving, up from 7 percent reported in 2008 for giving in 2007.

Arts, culture, and humanities organizations reported a difficult year in 2008, and the estimate shows a drop in charitable giving to $12.79 billion. This subsector is now 4 percent of total giving, down from 5 percent reported in 2008 for giving in 2007.

International affairs organizations saw large contributions in 2005, a decline in contributions in 2006, followed by growth in giving in 2007. The estimate for this year is $13.30 billion. This subsector remains at 4 percent of the total.

Organizations in the environment/animals subsector received an estimated $6.58 billion in 2008, which reflects a drop in giving from 2007. This subsector received an estimated 2 percent of total giving, as it did in 2007.

The Foundation Center tracks foundation grants made to individuals. This includes products distributed by operating foundations created by pharmaceutical companies, scholarships paid to individuals, and grants to artists. These grants are estimated to be $3.71 billion in 2008, which is 1 percent of the total.

Gifts to grantmaking foundations (independent, community, and operating foundations) are estimated to be $32.65 billion, which is 11 percent of the total.

A portion of giving is unallocated. This includes deductions carried over multiple tax years, gifts to new organizations and government agencies, and foundation grants to international recipients. The Foundation Center reports for 2007 that $1.9 billion was granted to organizations in other nations. It also includes donations to charitable trusts and differences in fiscal year and calendar year reporting. For 2008, this is estimated to be $19.39 billion or 6 percent of the total.