Internal Revenue Service
Average amount itemized in charitable deductions
Inflation adjusted to 2008 dollars

2004 2005

30 31

Percentage of individual tax returns with itemized deductions for charitable gifts

All itemizers who claim charitable gift(s)

Households with income > $100,000 who claim charitable gift(s)

Households with income > $200,000 who claim charitable gift(s)

2006 (most recent available)

30

$4,573

$4,838

$4,702

$9,458

$10,002

$9, 149

$24, 216

$25,689

$22,608

 

1 Internal Revenue Service data for individual tax returns filed in 2006, analyzed by the Center on Philanthropy at Indiana University. There were 41. 44 million returns with itemized charitable deductions of a total of 138. 39 million individual tax returns filed.

2 P. Deb et al., 2003. Estimating charitable giving in Giving USA. Nonprofit and

Voluntary Sector Quarterly, December 2003.

3 Data are for the last trading day of the year and are obtained from StandardandPoors. com. Adjustment for inflation is done by Giving USA using the Consumer Price Index.

4 Giving during recessions, Giving USA

Spotlight, Issue #3, 2008.

5 S. Lawrence and R. Mukai, Key Facts on Family Foundations, The Foundation Center, January 2009, www.foundationcenter.org.

6 R. Larimore, The 2008 Slate 60, January

23, 2009, www.slate.com.

7 The 50 top American philanthropists, Business Week, Nov. 25, 2008, www.businessweek.com.

8 J. Lapham, Wealthy women give to women, Christian Science Monitor, July 30, 2008, www.csmonitor.com.

9

Women’s Funding Network, Women Moving Millions, June 8, 2009, www. womensfundingnetwork.org.

10 The Center on Philanthropy, Philanthropic Giving Index, December 2008, www. philanthropy.iupui.edu.

11 AFP Survey results, Press release, March 31, 2009, www.afpnet.org.

12 Target Analytics Group, Index of National Fundraising Performance, Q4 2008, released April 2009, www.blackbaud.com/ targetanalytics.

13 Q. Donovan, V. Bhagat, and B. Hauf,

The Convio Online Marketing Nonprofit Benchmark Index™ Study, March 2009, www.convio.com.

14 The Center on Philanthropy at Indiana University, Bank of America Study of High Net-Worth Philanthropy, 2008, www. philanthropy.iupui.edu.

15 K. Noonan and K. Rosqueta, “I’m not Rockefeller”: 33 High Net Worth Philanthropists Discuss Their Approach to Giving, September 2008, www.impact.upenn.edu/ UPenn_CHIP_HNWP_Study.pdf.

16 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