What the Annual Report on Philanthropy for the Year 2003 says about giving by bequest in America

 Giving USA 2004

Giving USA 2004, researched and written by The Center on Philanthropy at Indiana University and published by the Giving USA Foundation™ American Association of Fundraising Counsel features 200 plus pages on Philanthropy in the USA for the year 2003. In addition to key findings, sources and uses of contributions, and research findings, the book also includes substantial sections outlining the research methodology employed.

 

Of particular interest to gift planners is the section on giving by bequest found under sources of contributions. These findings include:

  • Bequest giving in 2003 reached an estimated $21.60 billion, an increase of 12.8 percent over the revised estimate of $19.15 billion for 2002 
  • Overall household net worth – including assets held in securities, bonds, real estate, and cash minus debts – increased in 2003 by 6.0 percent according to an analysis of the Federal Flow of Funds data prepared by the Boston College Center on Wealth & Philanthropy 
  • Bequest giving in 2003 is 9.0 percent of total estimated giving, an increase from 8.2 percent of total estimated giving in 2002 *

 

*Sources of Contributions, Giving by Bequest, page 66, Giving USA, a publication of the Giving USA Foundation, researched and written by the Center on Philanthropy at Indiana University.

 

 

Large

 

% of organizations

Average # of bequests

Average $ from bequests

Arts                     

77

12

1,905,550

Education            

81

70

8,436,749

Environment       

80

70

3,136,186

Health                  

80

148

12,941,758

Human Services 

60

14

961,831

International     

78

62

3,475,536

Public-society   

47

24

1,557,177

Benefit*

 

 

 

Religion**        

100

24

3,350,177

 

 

 

 

 

Medium

 

% of organizations

Average # of bequests

Average $ from bequests

Arts                      

43

4

327,320

Education            

52

6

578,494

Environment       

55

12

896,601

Health                  

67

13

1,010,826

Human Services 

42

12

508,548

International       

19

6

2,652,710

Public-society    

29

3

457,063

Benefit*

 

 

 

Religion**           

56

2

36,340

 

 

 

 

 

Small

 

% of organizations

Average # of bequests

Average $ from bequests

Arts                      

9

2

58,600

Education            

11

1

239,396

Environment       

24

3

47,673

Health                  

24

5

308,986

Human Services 

12

10

39,540

International       

13

 7

7,991

Public-society     

8

 2

173,633

Benefit*

 

 

 

Religion**            

24

2

25,673

 

*The Giving USA survey did not include private foundations or community foundations. It did include United Ways and Jewish Federations.

 

**The religion data come from two separate surveys conducted by Giving USA. The large organizations were on the Chronicle of Philanthropy list of the 400 largest charities in the United States. The return rate was 19.2 percent. The medium-sized and small organizations were surveyed separately, and the return rate was 5.2 percent. These figures should be used with caution.

 

Chart reprinted from Sources of Contributions, Giving by Bequest, page 67, Giving USA, a publication of the Giving USA Foundation, researched and written by the Center on Philanthropy at Indiana University.

 

The chapter also outlines Events that may have affected giving by bequest, discusses the need for accountability/good communication due to litigation and discusses the repeal of the estate tax.

 

To order a copy of "Giving USA 2004," visit www.givingusa.org for an order form or call1-888-544-8464 to order by phone.

 

 

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