October 2024 Research Update: Highlights from Recent Reports in the Field
Philanthropy Southeast’s online Research Library is regularly updated with the latest reports relevant to Southern philanthropy. Members can browse over 500 research reports, websites, case studies, and other resources we have cultivated to help funders stay abreast of trends in the field and learn about emerging best practices in philanthropy.
Below are some of the key findings and highlights of the newest additions to the Research Library. If you would like to suggest a resource or have other feedback, contact Stephen Sherman, Philanthropy Southeast’s Director of Research and Data, at stephen@philanthropysoutheast.org or (404) 524-0911.
Everyday Actions, Extraordinary Potential: The Power of Giving and Volunteering
The Generosity Commission (2024)
Tied to the belief that a broad base of participation in giving and volunteering is an intrinsic social good, the Generosity Commission was launched in 2021 to examine the downward trend in the number of Americans participating in both charitable giving and volunteering. This report summarizes the Commission’s research and learning over the past three years and offers recommendations in four main categories: research, culture, practice and policy. Specific recommendations included the need to develop more timely, comprehensive data on giving and volunteering in the United States, working to bridge the evidence-to-practice gap in fundraising, encouraging public figures to speak more openly about their charitable giving, focusing more on engaging youth in giving and volunteering, and a call for expanding the charitable deduction.
Bridging the Gap: Grantee Perspectives on Intermediary Funders
The Center for Effective Philanthropy (2024)
Intermediary funders, including regranting agencies, donor collaboratives, and pooled funds, have been the subject of increased support and attention in recent years. Utilizing data from CEP's Grantee Perception Report participants, this study aimed to learn more about the experiences of grantees that receive support from such intermediary funders. Findings showed that grantees perceive intermediary funders as providing slightly more open and frequent communication, and slightly lower levels of trust and understanding of grantees’ work compared with grantees of originating funders. Additionally, grantees of intermediary funders report receiving grants that are somewhat smaller and less likely to be multiyear or unrestricted compared to grants received from originating funders.
Tax Incentives for Charitable Giving: New Findings from the TCJA
National Bureau of Economic Research (2024)
The Tax Cuts and Jobs Act (TCJA) largely eliminated federal charitable giving incentives for roughly 20 percent of U.S. taxpayers. Using data from the Panel Study of Income Dynamics, the authors sought to measure the impact of this legislation on charitable giving. The study found that the changes brought about by the TCJA decreased charitable giving by about $20 billion annually. This estimate suggests that the entire observed drop in aggregate giving in 2018 was due to changes in the tax code included in the TCJA.
As the South Grows: Propagating Power
Grantmakers for Southern Progress (2024)
In this second installment of the most recent As the South Grows series, Grantmakers for Southern Progress seeks to explain the complicated political conditions that Southerners must navigate daily and offer solutions that philanthropy must implement to ensure that Black, Brown, and indigenous communities in the South are no longer left behind. The report discusses the state of philanthropic funding for democracy in the South, identifies barriers to increased civic participation, and shared guiding practices for funders to expand voting access and support movement building in the region.
Key Facts About Nonprofits with Majority Black Leadership
ABFE, Candid (2024)
This research brief, based on demographic information provided to Candid by U.S. public charities, explores the characteristics of nonprofits with both a Black CEO and majority Black board. Available data shows that Black-led nonprofits are fewer in number and typically smaller than white-led organizations. A majority of these nonprofits (61 percent) have budgets below $100,000 and only 2 percent had budgets above $10 million. The median annual revenue for majority Black-led organizations was one-third of that for majority white-led organizations. Lastly, organizations in the public benefit and human service subsectors are most likely to have majority Black leadership.
