Distribution of bequests, 2007 In 2007, data show that 7,672 estates claimed charitable deductions totaling $19.70 billion. More than 51 percent of deducted dollars for charitable bequests ($10.08 billion) were directed to “philanthropy and voluntarism,” the subsector for private foundations.

Giving by bequest

Bequests made to educational institutions accounted for 13. 9 percent ($2.73 billion) of claimed deductions for charitable bequests, making it the second most common destination. Figure 1 shows the distribution of dollars claimed as deductions for charitable bequests on estate tax returns.

 

Figure 1
Charitable bequests on estate tax returns, 2007
Total = $19.70 billion
($ in billions)

Other $0.65 3.3%

Religion
$1.11
5.6%

Education
$2.73
13.9%

Health $1.27 6.5%

Human services
$1.22
6.2%

International
Affairs
$0.05
0.3%

Public-society benefit
$0.46
2.3%

Environment/animals

$0.80
4.1%
Arts
$1.32
6.7%

Data: Brief facts about charitable giving, analysis provided by U.S. Department of the Treasury, 2009.