来源 | Lilly Family School of Philanthropy
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《美国慈善捐赠报告Giving USA》是美国同类报告中持续时间最长、最全面的报告，由印第安纳大学礼来家族慈善学院(Lilly Family School of Philanthropy)进行研究和撰写，由 “美国施惠基金会”(Giving USA Foundation)出版。
Giving USA主要依靠慈善机构和非营利部门的研究人员的统计方法为每一种捐赠来源和用途进行分类测算。大部分测算基于计量经济学分析、税务数据、经济指标和人口统计数据。
2020年度新发布的报告显示了2019年美国人对慈善的持续支持力度，并为当前不确定的慈善环境提供了参考和背景。
据今年6月中旬发布的《2020美国慈善捐赠报告》，在2019年，美国个人、遗产捐赠、基金会和公司向慈善机构捐赠了约4496.4亿美元，成为有史以来慈善捐赠最多的年份。
以现值美元计算的慈善捐赠总额比2018年的4314.3亿美元捐赠总额增长了4.2%(经通货膨胀调整后增长了2.4%)。以当前美元计算，2019年的捐赠金额达到了迄今为止的最高水平。经通货膨胀调整后，捐赠总额达到历史第二高的水平，仅略低于2017年达到的历史最高美元数额。(请看下文对每个慈善来源和部门的数字细分。)
“2019年捐赠的稳健增长使捐赠总额接近2017年创下的纪录水平，这意味着过去三年是有记录以来捐赠额最高的三年。很明显，美国人把慈善作为他们生活中重要的一部分。”
美国施惠基金会主席、Dunham +公司创始人兼首席执行官瑞克·邓纳姆(Rick Dunham)说，“2019年捐赠大幅增加，以高姿态为2010-2019这十年画上句点。虽然在我们今天所处的情况下，要说这意味着什么还为时过早，但这些评估为理解当前危机开始时捐赠的情况提供了一个重要的基准。同样重要的是，通过《美国慈善捐赠报告》数十年的数据，我们可以洞悉近年来捐赠趋势的变化，并了解这些不确定时期的背景。”
积极的经济条件导致了四个来源中三个来源的捐赠增长。经济增长也导致了对九大类受资助慈善组织中除一类以外的所有捐赠都有所增加。经通货膨胀调整后，在9个慈善领域中，有6个在2019年达到了有史以来的最高资助总额。
“2019年，捐赠总额的增长是由个人捐赠的增长推动的，个人捐赠仍然是迄今为止最大的捐赠来源。有趣的是，近年来，我们看到基金会的捐赠在捐赠总额中的比例相比15年前有持续增长的趋势。”礼来家族慈善学院尤金·R·坦普尔 (Eugene R. Tempel)学院院长阿米尔·帕西奇博士说，“这种变化可能反映了更大的趋势，例如在股市扩张的10年中，财富分配和资产增长的趋势。”
2019年美国整体经济相对强劲，受许多影响捐赠的经济因素的强劲表现提振，比如标准普尔500指数上涨28.9%，GDP增长4.1%(以当前美元计算)。股票市场的增长推动了个人和公司的捐赠。基金会的捐赠也在增长，但增长速度稍慢。
“捐赠者的捐赠模式会随着经济和社会力量的变化而变化。2019年，我们看到慈善捐赠的几乎所有方面都出现了稳健、广泛的增长，特别是由于标准普尔500指数和个人收入的强劲增长，个人的捐赠也出现了增长。”礼来家族慈善学院负责研究和国际项目的副院长乌纳·奥西利(Una Osili)博士说，“尽管捐赠趋势因捐赠者的收入和财富而不同，但自经济危机以来，我们看到捐赠变得更集中于收入和财富最高的人群。我们将继续关注当前事件对捐赠模式的影响。”
Highlights and Numbers for 2019 Charitable Giving by Source
个人捐赠总额约为3096.6亿美元，在2019年增长4.7%(经通货膨胀调整后增长2.8%)。经通货膨胀调整后，个人捐赠达到了有记录以来第二高的总金额，这是有史以来第二次低于总捐赠金额的70%。
基金会捐赠增加了2.5%，在2019年约达到756.9亿美元(经通货膨胀调整增长率持平)，达到有史以来最高的金额。在过去的10年里，基金会捐赠有9年都在增长，最近连续两年占总捐赠的17%，是有记录以来的最大比例。
2019年遗产捐赠额估计为432.1亿美元，与2018年基本持平，增长率为0.2%（经通货膨胀调整后为下降1.6%）。遗产捐赠往往每年都有很大的波动。
2019年企业捐赠增长了13.4%，总额达到210.9亿美元(经通货膨胀调整后增长11.4%)。这种显著的增长表明，这类捐赠对企业税前利润和GDP的变化反应强烈，其同比趋势线往往因此而更加动荡。
“令人鼓舞的是，美国不仅企业和基金会的捐赠增加了，而且个人捐赠继续占捐赠的实质性多数，”慈善研究所（The Giving Institute）主席特德·格罗斯尼克尔(Ted Grossnickle)说。
“2019年，几乎所有细分领域的捐赠都有所增长，反映出美国人广泛的慈善兴趣和关注领域。”美国施惠基金会副主席、资助者集团(Benefactor Group)创始人劳拉·麦克唐纳(Laura MacDonald)说，“随着捐赠资金的增长，从捐赠者服务基金规划捐赠项目，到在线捐赠平台和捐赠日活动的发展，非营利组织与当前和潜在捐赠者接触的机会比10年前显著增多。”
Highlights and Numbers for 2019 Charitable Giving to Recipients
2018年至2019年，对宗教的捐赠增长了2.3%，估计捐赠额为1281.7亿美元。经通货膨胀调整后，2019年对宗教的捐赠基本持平，增加0.5%。
对教育的捐赠估计增加12.1%，达到641.1亿美元。经通货膨胀调整后，对教育机构的捐赠增加了10.1%。
2019年对社会服务的捐赠估计增加了5.0%，总额为559.9亿美元。经通货膨胀调整后，对社会服务机构的捐赠增长了3.1%。
2019年对基金会的捐赠估计增加了2.5%，达到535.1亿美元。经通货膨胀调整后，对基金会的捐赠基本持平，增加0.6%。
经通货膨胀调整后，对卫生组织的捐赠估计增长6.8%，达到414.6亿元，增长4.9%。
对社会公益组织的捐赠估计增加了13.1%，达到371.6亿美元。经通货膨胀调整后，对社会公益组织的捐赠增长11.1%。
2019年对国际事务的捐赠估计为288.9亿美元，与2018年相比保持相对平稳，下降0.4%。经通货膨胀调整后，对国际事务组织的捐赠在经历了两年的强劲增长后，下降了2.2%。
对艺术、文化和人文组织的捐赠估计增长了12.6%，达到216.4亿美元。经通货膨胀调整后，对艺术、文化和人文组织的捐赠增长了10.6%。
对环境和动物保护组织的捐赠估计增加了11.3%，达到141.6亿元。经通货膨胀调整后，对环境和动物保护组织的捐赠增长了9.4%。这标志着该领域捐赠的连续第六年增长。
“2019年对教育的捐赠，对艺术、文化和人文组织的捐赠，对社会公益组织的捐赠，以及对环境和动物保护组织的捐赠，即使经过通货膨胀调整，也都实现了两位数的增长，”礼来家族慈善学院学术项目执行副院长帕特里克·鲁尼(Patrick M. Rooney)博士说，“2019年受资助组织的结果与我们长期以来看到的趋势一致。一般来说，当出现广泛的经济增长时，就会反映在对各个领域的捐赠增加;然而，对宗教的捐赠通常受经济变化的影响最小。”
对个人的捐赠占捐赠总额的2%，估计2019年增长了2.2%(按通货膨胀调整后的美元计算为0.4%)，达到101.1亿美元。这些捐赠的大部分是通过制药公司运营基金会的患者援助项目，向有需要的患者提供药品的实物捐赠。
2019年未分配的捐赠为55.4亿美元。这个数额可以被认为是某一年按来源和受资助者不同领域捐赠的差额。它包括个人(和家族)从以前年度结转的分项扣除的差额。捐赠人要求捐赠(结转)的纳税年度和受赠机构将捐赠报告为收入的纳税年度(收到捐赠的年度)可能不同。
可以在www.givingusa.org上下载《Giving USA 2020: The Annual Report on Philanthropy for the Year 2019》。
美国施惠基金会简介
推进慈善事业的研究、教育和公众认知是美国施惠基金会的使命，该基金会由慈善研究所于1985年成立。基金会总部设在芝加哥，通过其开创性的出版物《美国慈善捐赠年度报告》和定期发布的较短的特别报告，发布有关慈善捐赠的数据和趋势，对当今的慈善捐赠话题进行深入探讨。
获取美国施惠基金会的报告和资源，请访问www.givingusa.org。
印第安纳大学礼来家族慈善学院简介
印第安纳大学礼来家族慈善学院由美国资产规模排名第二(151亿美元，2019数据)的家族基金会——礼来基金会(Lilly Endowment Inc.)捐赠创办，致力于通过培训和赋能学生和专业人士成为创造积极和持久变化的创新者和领导者，以改善慈善事业，从而改善世界。该学院通过其学术、研究和国际项目，以及筹款学校(The Fund Raising School)、莱克信仰与捐赠研究所(Lake Institute on Faith & Giving)、梅斯家族多元化慈善事业研究所(Mays Family Institute on Diverse Philanthropy)和妇女慈善事业研究所(Women’s Philanthropy Institute)，为慈善事业提供全面的方法指导。
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Giving USA 2020: Charitable giving showed solid growth, climbing to $449.64 billion in 2019, one of the highest years for giving on record
Lilly Family School of Philanthropy
June 16, 2020
New Giving USA report shows strength of Americans’charitable support and provides baseline, context for current uncertain philanthropic environment.
American individuals, bequests, foundations and corporations gave an estimated $449.64 billion to U.S. charities in 2019, placing it among the highest years ever for charitable giving, according to findings in Giving USA 2020: The Annual Report on Philanthropy for the Year 2019, released today.
Total charitable giving rose 4.2% measured in current dollars (2.4% adjusted for inflation) over the revised total of $431.43 billion contributed in 2018. Measured in current dollars, giving in 2019 reached the highest dollar total to date. Adjusted for inflation, total giving reached the second highest level on record, just slightly below the all-time high dollar amount achieved in 2017. (Please see below for a more detailed breakdown of the numbers for each philanthropic source and sector.)
Giving USA, the longest-running and most comprehensive report of its kind in America, is published by Giving USA Foundation, a public service initiative of The Giving Institute. It is researched and written by the Indiana University Lilly Family School of Philanthropy at IUPUI.
“The solid growth of giving in 2019 brought total giving close to the record level set in 2017, which means that the past three years are the three highest years on record. Clearly, Americans prioritize generosity as a key part of their lives,” said Rick Dunham, chair of Giving USA Foundation and founder and CEO of Dunham + Company. “Giving increased substantially in 2019, ending the decade on a high note. While it’s too soon to tell what that will mean in the uncharted territory we all find ourselves in today, these estimates provide an important baseline for understanding where giving stood at the outset of the current crisis. As importantly, Giving USA’s decades of data provide insight into how giving trends have been changing in recent years, offering context in these uncertain times.”
Positive economic conditions resulted in growth in giving from three out of the four sources. Economic growth also led to increases in giving to all but one of the nine major types of recipient charitable organizations. Six of nine of these charitable subsectors reached their highest ever totals in 2019, adjusted for inflation.
“In 2019, the growth in total giving was driven by an increase in giving by individuals, which remains by far the biggest source of giving. Interestingly, in recent years we’ve seen a consistent and growing trend in giving by foundations comprising a larger share of total giving than it did 15 years ago,” said Amir Pasic, Ph.D., the Eugene R. Tempel Dean of the Lilly Family School of Philanthropy. “This change may reflect larger trends such as in the distribution of wealth and in asset growth across a decade of stock market expansion.”
The overall U.S. economy was relatively strong in2019, lifted by the robust performance of many of the economic factors that affect giving, such as a 28.9% increase in the S&P 500 and 4.1% growth in the GDP, both in current dollars. Giving by individuals and giving by corporations were buoyed by the growth in the stock market. Giving by foundations also grew, but at a slightly lower rate.
“Donors’ giving patterns evolve in response to changes in economic and social forces. In2019, we saw solid, broad-based growth in almost all aspects of charitable giving, and especially in giving by individuals due to strong growth in the S&P 500 and personal income,” said Una Osili, Ph.D., associate dean for research and international programs at the Lilly Family School of Philanthropy.“While giving trends vary by donors’ income and wealth, since the Great Recession, we have seen giving become more concentrated toward the top end of the income and wealth spectrum. We will continue to monitor how current events affect giving patterns.”
Highlights and Numbers for 2019 Charitable Giving by Source:
Giving by individuals totaled an estimated $309.66 billion, rising 4.7% in 2019 (an increase of 2.8%, adjusted for inflation). Giving by individuals achieved the second-highest total dollar amount on record, adjusted for inflation, and was less than 70% of total giving for only the second time ever.
Giving by foundations increased 2.5%, to an estimated $75.69 billion in 2019 (a flat growth rate of 0.7%, adjusted for inflation), reaching its highest-ever dollar amount. Giving by foundations has grown in nine of the last 10 years, and represented 17% of total giving for the second year in a row, the largest share on record. Data on giving by foundations are provided by Candid.
Giving by bequest was an estimated $43.21 billion in 2019, and was essentially flat with a growth rate of 0.2% from 2018 (a decline of 1.6%, adjusted for inflation). Giving by bequest often fluctuates substantially from year to year.
Giving by corporations is estimated to have increased by 13.4% in 2019, totaling $21.09 billion (an increase of 11.4%, adjusted for inflation). This significant growth is indicative of this type of giving, which is highly responsive to changes in corporate pre-tax profits and GDP, and its year-over-year trendlines tend to be more turbulent as a result.
“It is encouraging to see that not only did America"s corporate and foundation contributions increase, but also that its citizens continue to account for the substantial majority of giving,” said Ted Grossnickle, chair of The GivingInstitute, and senior consultant and founder of Johnson, Grossnickle +Associates.
“In 2019, giving to nearly all of the subsectors grew, reflecting the wide interests and causes that Americans care about,” said Laura MacDonald,vice-chair of Giving USA Foundation and founder of Benefactor Group. “With the growth in giving from donor-advised funds, planned giving programs, and the evolution to online giving platforms and giving days, there are more varied opportunities than there were 10 years ago for nonprofits to engage with current and prospective donors.”
Highlights and Numbers for 2019 Charitable Giving to Recipients:
Giving to religion increased 2.3% between 2018 and 2019, with an estimated $128.17billion in contributions. Adjusted for inflation, giving to religion was essentially flat, increasing 0.5% in 2019.
Giving to education is estimated to have increased 12.1%, to $64.11 billion. Adjusted for inflation, giving to education organizations increased 10.1%.
Giving to human services increased by an estimated 5.0% in 2019, totaling $55.99billion. Adjusted for inflation, giving to human services organizations increased by 3.1%.
Giving to foundations is estimated to have increased by 2.5% in 2019, to $53.51billion. Adjusted for inflation, giving to foundations was essentially flat, increasing 0.6%.
Giving to health organizations is estimated to have increased by 6.8% to $41.46billion, an increase of 4.9%, adjusted for inflation.
Giving to public-society benefit organizations increased an estimated 13.1%, to $37.16billion. Adjusted for inflation, giving to public-society benefit organizations grew 11.1%.
Giving to international affairs is estimated to be $28.89 billion in 2019, staying relatively flat compared to 2018 with a decline of 0.4%. Adjusted for inflation, giving to international affairs organizations declined 2.2%, after two strong years of growth.
Giving to arts, culture, and humanities is estimated to have increased 12.6% to $21.64billion. Adjusted for inflation, giving to the arts, culture, and humanities subsector increased 10.6%.
Giving to environment and animal organizations is estimated to have increased 11.3%, to $14.16 billion. Adjusted for inflation, giving to the environment/animals subsector increased 9.4% percent. This marks the category’s sixth consecutive year of growth.
“Giving to education, to arts, culture and humanities organizations, to public-society benefit organizations, and environment and animal organizations all saw double-digit growth in 2019, even when adjusted for inflation,” said Patrick M. Rooney, Ph.D., executive associate dean for academic programs at the Lilly Family School of Philanthropy. “The 2019 results for recipient organizations are in line with the trends we have seen over time. Generally speaking, when there is broad-based economic growth, it is reflected in increased giving to all of the various subsectors; however, giving to religion is usually the least affected by economic shifts.”
Giving to individuals, which is 2% of total giving, is estimated to have increased 2.2% (0.4% in inflation-adjusted dollars) in 2019, to $10.11 billion. The bulk of these donations are in-kind gifts of medications to patients in need, made through the patient assistance programs of pharmaceutical companies’ operating foundations.
Unallocated giving was -$5.54 billion in 2019. This amount can be considered the difference between giving by source and recipient subsector in a particular year. It includes the difference between itemized deductions by individuals (and households) carried over from previous years.The tax year in which a gift is claimed by the donor (carried over) and the year when the recipient organization reports it as revenue (the year in which it is received) may be different.
About Giving USA Foundation™
Advancing the research, education and public understanding of philanthropy is the mission of Giving USA Foundation, founded in 1985 by The Giving Institute. Headquartered in Chicago, the Foundation publishes data and trends about charitable giving through its seminal publication, Giving USA, and shorter Special Reports, released periodically, providing in-depth explorations on today’s charitable giving topics. Published since 1956, Giving USA is the longest running, most comprehensive report on philanthropy in America.
About Giving USA
For 65 years, Giving USA: The Annual Report on Philanthropy in America, has provided comprehensive charitable giving data that are relied on by donors, fundraisers and nonprofit leaders. The research in this annual report estimates all giving to charitable organizations across the United States. Giving USA is a public outreach initiative of Giving USAFoundation and is researched and written by the Indiana University Lilly FamilySchool of Philanthropy. Giving USA Foundation, established in 1985 by TheGiving Institute, endeavors to advance philanthropy through research and education. Explore Giving USA products and resources at www.givingusa.org.
About The Giving Institute
The Giving Institute, the parent organization of Giving USA Foundation, consists of member organizations that have embraced and embodied the core values of ethics, excellence and leadership in advancing philanthropy. Serving clients of every size and purpose, from local institutions to international organizations, The Giving Institute member organizations embrace the highest ethical standards and maintain a strict code of fair practices. For information on selecting fundraising counsel, visitwww.givinginstitute.org.
How to Obtain Giving USA 2020
Key findings, data tables and more from Giving USA2020: The Annual Report on Philanthropy for the Year 2019 are available for download at www.givingusa.org. The full Annual Report will be available in 2-4weeks.
About the Indiana University Lilly Family School of Philanthropy
The Indiana University Lilly Family School of Philanthropy at IUPUI is dedicated to improving philanthropy to improve the world by training and empowering students and professionals to be innovators and leaders who create positive and lasting change. The school offers a comprehensive approach to philanthropy through its academic, research, and international programs and through The Fund Raising School, Lake Institute on Faith & Giving, the Mays Family Institute on Diverse Philanthropy and the Women’s Philanthropy Institute.
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