A Charitable Giving Overview – 2026
Americans continue to give generously, even in a time marked by inflation, geopolitical uncertainty, and unpredictable markets. Philanthropy remains one of the most enduring expressions of personal values, family priorities, and long-term vision. The newest national data shows that charitable giving is not only holding strong but growing in meaningful ways, offering donors and their advisors a landscape full of opportunity.
In 2025, charitable giving in the United States surpassed $617 billion, according to the Giving USA 2026 report. This marks the second consecutive year that total giving has exceeded the half-trillion mark and another recorded all-time high for charitable giving.
For a clear snapshot of the current giving climate, here are the latest national figures for 2025:
- Total charitable giving: 617.20 billion dollars
- Giving by individuals: 394.20 billion dollars
- Giving by foundations: 117.15 billion dollars
- Giving by corporations: 43.67 billion dollars
- Giving through bequests: 62.19 billion dollars
These numbers reflect more than economic conditions. They reflect a deep desire among Americans to strengthen communities, support meaningful causes, and create lasting legacies. For donors and their advisors, this environment presents an ideal moment to explore how thoughtful planning can elevate both personal impact and financial efficiency.
Choosing the Right Asset to Give
One of the most important decisions a donor makes is not simply where to give, but what to give. Cash gifts remain the most familiar and straightforward option. Donors may deduct up to 60% of their adjusted gross income for cash gifts, with unused deductions carried forward for up to five additional years.
Increasingly, donors are discovering the advantages of giving appreciated assets such as publicly traded securities, real estate, business interests, and other non-cash holdings. These gifts often provide a deduction equal to the fair market value of the asset and allow donors to bypass capital gains tax that would otherwise be incurred if the asset were sold. This can significantly increase the value of the charitable gift while reducing the donor’s tax burden. Gifts of appreciated assets to a DAF or public charity are generally subject to a 30% AGI deduction limit, with the same five-year carryforward available. For non-cash gifts valued above $5,000, a qualified appraisal is required unless the gift consists of publicly traded securities.
For donors, this means that the assets they already own may be the most powerful tools for charitable impact. For advisors, it means that charitable planning can be seamlessly integrated into broader tax, investment, and estate strategies.
The Benefits of Donating Closely Held Stock Before a Sale
One of the most effective and tax-efficient strategies available to donors today is the contribution of closely held business interests before a planned sale. When structured properly, a presale gift of closely held stock to a donor-advised fund or Supporting Organization can create significant charitable leverage.
By donating shares before a sale is legally binding, donors may receive an income-tax deduction based on the fair market value of the gifted interest. At the same time, they typically bypass the capital gains tax that would have been owed if the shares were sold first and the proceeds donated later. This often results in a larger charitable gift and a more favorable tax outcome for the donor.
For business owners, this strategy can be especially powerful. It allows them to convert a portion of their company’s value into long-term charitable resources while preserving liquidity from the remaining sale proceeds. For advisors, presale planning offers a way to integrate charitable intent directly into business-transition strategies, often improving both tax efficiency and estate-planning outcomes.
DAFs and Supporting Organizations are particularly well suited for these gifts. Both can receive closely held interests, hold them through the sale, and convert them into charitable capital without exposing the donor to post-sale tax complications. Supporting Organizations offer the additional benefit over private foundations of public-charity tax treatment, which can be especially advantageous for donors contributing non-cash assets. Supporting Organizations also generate fair-market-value income tax deductions vs private foundations that only generate cost basis deductions on all donations other than publicly traded stock and cash gifts.
Private Foundations
Private foundations remain a cornerstone of long-term philanthropic planning. Families appreciate the flexibility, control, and structure that foundations provide. A foundation’s board, often composed of family members or trusted advisors, can oversee grantmaking, charitable programs, and long-term investment strategies. Foundation assets grow in a tax-preferred environment, while at least five percent of net assets must be distributed annually for charitable purposes.
Foundations offer unmatched control and legacy-building opportunities, but they also come with heightened IRS oversight and regulatory requirements. Most families choose to work with professional administrators to ensure compliance and preserve the foundation’s long-term viability. Advisors often find foundations to be a natural extension of a client’s estate and wealth-transfer planning.
Donor-Advised Funds
Donor-advised funds (DAFs) have become the most popular charitable giving vehicle in the United States. They provide donors with an immediate tax deduction, the ability to contribute cash or appreciated assets, and the flexibility to recommend grants to qualified charities over time. DAFs are established at sponsoring public charities, which handle all accounting, compliance, and administrative responsibilities. This gives donors the feel of a private foundation without the regulatory burden.
Assets contributed to a DAF may be invested tax-free, allowing donors to grow their charitable resources over time. DAFs are also ideal for multi-generational giving, enabling families to involve children and grandchildren in philanthropic decision-making. Advisors appreciate DAFs for their simplicity, flexibility, and compatibility with broader financial planning.
Supporting Organizations
Supporting Organizations are one of the most powerful yet underutilized charitable vehicles available today. Structured as public charities, Supporting Organizations are created to support one or more specific charitable organizations. They offer many of the benefits of private foundations, including family board involvement, long-term legacy planning, and the ability to hold appreciated assets, while providing more favorable tax treatment and fewer regulatory restrictions.
Contributions to Supporting Organizations generally receive the same tax benefits as gifts to public charities, including fair-market-value deductions for appreciated assets. Supporting Organizations can operate programs, make grants, and hold long-term investments, all while maintaining a close relationship with the charities they support. For donors who want meaningful involvement without the administrative burden of a foundation, Supporting Organizations offer an exceptional balance of flexibility, control, and tax efficiency. Advisors often find them to be an elegant solution for clients who want deeper engagement with a particular charity or mission.
Charitable Remainder Trusts
Charitable Remainder Trusts (CRTs) remain a highly effective planning tool for donors who wish to convert appreciated assets into lifetime income while also supporting charity. A CRT provides an income stream to the donor or spouse for life or a term of years, after which the remaining assets pass to charity, a donor-advised fund, or a foundation. CRTs offer partial income-tax deductions, capital-gains bypass, and estate-tax benefits, making them especially attractive during business-sale events or real-estate transitions.
For donors, CRTs provide both financial security and philanthropic satisfaction. For advisors, they offer a sophisticated tool that integrates charitable intent with tax planning and retirement-income strategies.
Charitable Lead Trusts
Charitable Lead Trusts (CLTs) operate in reverse. They provide income to charity for a set period, after which the remaining assets transfer to heirs. CLTs can generate significant gift-tax savings and are often used in multi-generational estate planning. They allow donors to support charitable causes now while preserving family wealth for the future.
Advisors often recommend CLTs for clients who want to reduce the tax impact of transferring wealth to children or grandchildren while making a meaningful charitable contribution during their lifetime.
Volunteerism and Non-Financial Contributions
Financial gifts are only one part of the philanthropic landscape. Millions of Americans volunteer their time and skills each year, contributing billions of hours of service with an estimated economic value exceeding $120 billion. Volunteerism not only strengthens communities, it helps donors better understand the needs of the organizations they support and often inspires more strategic financial giving.
For advisors, encouraging clients to engage directly with charitable organizations can deepen donor satisfaction and clarify long-term philanthropic goals.
Philanthropy today is shaped by several powerful trends. The Great Wealth Transfer is accelerating, prompting families to integrate charitable planning into their estate strategies. Complex asset gifts such as real estate, business interests, and cryptocurrency are becoming more common as donors seek tax-efficient ways to give. Donors are increasingly sophisticated, expecting transparency, measurable impact, and strategic guidance from the organizations they support. Regulatory scrutiny continues to rise, making professional administration more important than ever.
Charitable giving in 2026 is vibrant, resilient, and becoming increasingly strategic. Donors have more tools than ever to maximize their impact, reduce taxes, and create lasting legacies. Whether through cash gifts, appreciated assets, private foundations, Supporting Organizations, donor-advised funds, charitable trusts, or volunteerism, thoughtful planning can significantly amplify the reach and effectiveness of charitable giving.
At Crewe Foundation Services, we work closely with donors, families, and professional advisors to design and implement charitable strategies that are compliant, tax-efficient, deeply impactful, and meaningful. With decades of advanced gift-planning experience, we help donors create legacies that strengthen communities and transform lives for generations to come.
