The Record · Annual publications

State of Charity Report

The yearly state of the charity system. Edition 0 sets the baseline: what we know, what we don’t, and what to measure first.

Live

Edition 0 is a published baseline report. It separates source estimates from project counts, stocks from flows and measured quantities from unknowns. The downloadable edition includes source links and definitions. Later editions can compare changes only when dates, scopes and methods are compatible.

Published October 25, 2026. This edition combines dated U.S. financial estimates with a census of this project. It does not estimate worldwide giving or claim changes in the system that have not been measured.

Edition 0 in numbers

Given, U.S., 2025
$617.2B
5.7% over 2024 in current dollars
In donor-advised funds, 2024
$326.45B
Aggregate payout 25.3%; prior year-end assets denominator
Registered U.S. charities
1M+
IRS-listed 501(c)(3) organizations in the U.S.
Share reaching sources
Unknown
Not measured by this project

The Diagnosis at Edition 0

15 conditions of the charity system: 1 established, 3 documented, 5 debated and 6 hypothesis. 23 open problems, 0 solved.

What the project has published

Availability does not mean independent verification. The table counts catalog entries, reference records and textbook chapters separately; a collection is not a representative sample of the charitable sector.

CollectionEntriesAwaiting human review
conditions 15 15
programs 26 26
tools 20 20
record 21 21
interventions 15 15
charities 16 16
encyclopedia 26 26
cases 13 13
myths 8 8
disagreements 8 8
traditions 8 8
principles 10 10
journal 3 3

The original 66-item roadmap distinguishes the actual software from operating institutions. The review queue shows what still needs independent source checks.

How to read the financial baseline

Giving USA 2026 estimates for all nine recipient subsectors, classified by type of organization. Giving to individuals and unallocated giving are separate categories, so these rows do not sum to the headline total. These are not depth classifications.

Fiscal year 2024 estimates across sponsors with different year-end dates. Some 2024 figures are imputed. The aggregate payout rate divides current-year grants by previous year-end assets; it does not describe every account.

Source categories and recipient categories describe different views of giving. They are not depth categories. Donor-advised fund assets are a stock; yearly grants are a flow. Adding those quantities would count unlike things. The national data below does not identify the counterfactual impact of a gift.

What Edition 0 can’t tell you

Each of these is an open problem. Next year’s report gets better as they are solved.

Sources for these figures

  1. Giving USA: charitable giving rose to $617.20 billion in 2025 · Giving USA Foundation, 2026
  2. The Annual DAF Report 2025, Table 3 and data methods · Donor Advised Fund Research Collaborative, 2025
  3. Report // Annual DAF Report 2025 · Johnson Center for Philanthropy, 2025
  4. Exempt Organizations Business Master File Extract · Internal Revenue Service
  5. Systemic Altruism registry (built from the IRS Business Master File) · Systemic Altruism