Who Gives and Who Gets? Tax Policy and the Long-run Distribution of Philanthropy in the US

We describe long-run trends in the distribution of charitable contributions in the United States. Over the past several decades, those who donate the most in any given year have made a rising share of all contributions. These households are also more likely to be married, older, and to have children than those who are not top donors. The concentration of giving across charitable organizations has been more modest, suggesting much of the concentration of donations has happened within, rather than across, charities. We conclude with a review of tax policies that affect the composition of donors and donees and proposals for tax policy reforms that would broaden the donor base