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A donation is a
In the United States, in 2007, the
/ref> Blackbaud's 2015 Charitable Giving report revealed a 9% increase in online donations compared to 2014. In addition, online giving represented 7% of overall fundraising, with 14% of all online donations made on mobile devices. Donations made on the international online giving day #GivingTuesday were up 52% from the previous year. In Australia, donation statistics are made available annually by the Australian Taxation Office (ATO), in the form of detailed tables breaking down the items in the individual tax return by gender, age, income, and state/territory. In Australia, individuals submit an income tax return based on their personal income levels and source(s). Unlike in other Western jurisdictions, income tax returns cannot be submitted as a couple or household, and standard deductions are not available for donations. The most recent year of available data (2019–2020) covers the Australian bushfire summer as well as the onset of the Covid-19 pandemic. In 2019–20, 14.9 million Australians submitted a tax return, and 4.3 million claimed a gift made to an organisation endorsed as a Deductible Gift Recipient (DGR). The total amount donated and claimed as tax-deductible donations in 2019–20 in Australia was $3.85 billion (compared to $3.93 billion for the previous income year). This constitutes a decrease of 2.11 per cent or $83 million from the previous income year. The average tax-deductible donation made to DGRs and claimed by Australian taxpayers in 2019–20 was $886.75 (compared to $933.20 in the previous income year). This is a decrease of 4.98 per cent. It is important to note that the ATO data in no way represents all gifts, being limited to giving by individual taxpayers to DGRs. Furthermore, not all gifts will be claimed, either due to forgetfulness or a conscious decision not to claim. Broadly speaking, those whose income is derived from their superannuation (personal retirement savings) are not required to pay tax or submit a return, so their gifts are not included. Additionally, the data does not include giving from trusts or companies or giving by persons overseas who are not Australian taxpayers. The ATO dataset also does not examine other forms of giving such as time (volunteering) or goods under $5,000 in value.
Crowdfunding for Emergencies
, by the United Nations Office for the Coordination of Humanitarian Affairs
* Donation (canon law)
*
A donation is a gift
A gift or a present is an item given to someone without the expectation of payment or anything in return. An item is not a gift if that item is already owned by the one to whom it is given. Although gift-giving might involve an expectation ...
for charity, humanitarian aid
Humanitarian aid is material and logistic assistance to people who need help. It is usually short-term help until the long-term help by the government and other institutions replaces it. Among the people in need are the homeless, refugees, and ...
, or to benefit a cause. A donation may take various forms, including money, alms
Alms (, ) are money, food, or other material goods donated to people living in poverty. Providing alms is often considered an act of virtue or Charity (practice), charity. The act of providing alms is called almsgiving, and it is a widespread p ...
, services, or goods such as clothing, toys, food
Food is any substance consumed by an organism for nutritional support. Food is usually of plant, animal, or fungal origin, and contains essential nutrients, such as carbohydrates, fats, proteins, vitamins, or minerals. The substance is inge ...
, or vehicles. A donation may satisfy medical needs such as blood or organs for transplant.
Charitable donations of goods or services are also called '' gifts in kind''.
Donating statistics
In the United States, in 2007, the Bureau of Labor Statistics
The Bureau of Labor Statistics (BLS) is a unit of the United States Department of Labor. It is the principal fact-finding agency for the U.S. government in the broad field of labor economics and statistics and serves as a principal agency of t ...
found that American households in the lowest fifth in terms of wealth, gave on average a higher percentage of their incomes to charitable organizations than those households in the highest fifth. Charity Navigator
Charity Navigator is a charity assessment organization that evaluates hundreds of thousands of charitable organizations based in the United States, operating as a free 501(c)(3) organization. It provides insights into a nonprofit’s financial s ...
writes that, according to Giving USA, Americans gave $298 billion in 2011 (about 2% of GDP). The majority of donations were from individuals (73%), then from bequests (about 12%), foundations (2%) and less than 1% from corporations. The largest sector to receive donations was religious organizations (32%), then education (13%). Giving has increased in 3 out of 4 years since 1971 (with the occasional declines occurring around recession years).
Blackbaud reports that, in the US, online giving in 2012 grew by 11% on a year-over-year basis. The percentage of total fundraising
Fundraising or fund-raising is the process of seeking and gathering voluntary financial contributions by engaging individuals, businesses, charitable foundations, or governmental agencies. Although fundraising typically refers to efforts to gathe ...
that comes from online giving was about 7% in 2012. This was an increase from 6% in 2011 and is nearing the record level of 8% from 2010 when online giving spiked in response to Haitian earthquake relief efforts. Steve MacLaughlin notes in the report that "the Internet has now become the first-response channel of choice for donors during disasters and other emergency events."The 2012 Charitable Giving Report\", Steve MacLaughlin/ref> Blackbaud's 2015 Charitable Giving report revealed a 9% increase in online donations compared to 2014. In addition, online giving represented 7% of overall fundraising, with 14% of all online donations made on mobile devices. Donations made on the international online giving day #GivingTuesday were up 52% from the previous year. In Australia, donation statistics are made available annually by the Australian Taxation Office (ATO), in the form of detailed tables breaking down the items in the individual tax return by gender, age, income, and state/territory. In Australia, individuals submit an income tax return based on their personal income levels and source(s). Unlike in other Western jurisdictions, income tax returns cannot be submitted as a couple or household, and standard deductions are not available for donations. The most recent year of available data (2019–2020) covers the Australian bushfire summer as well as the onset of the Covid-19 pandemic. In 2019–20, 14.9 million Australians submitted a tax return, and 4.3 million claimed a gift made to an organisation endorsed as a Deductible Gift Recipient (DGR). The total amount donated and claimed as tax-deductible donations in 2019–20 in Australia was $3.85 billion (compared to $3.93 billion for the previous income year). This constitutes a decrease of 2.11 per cent or $83 million from the previous income year. The average tax-deductible donation made to DGRs and claimed by Australian taxpayers in 2019–20 was $886.75 (compared to $933.20 in the previous income year). This is a decrease of 4.98 per cent. It is important to note that the ATO data in no way represents all gifts, being limited to giving by individual taxpayers to DGRs. Furthermore, not all gifts will be claimed, either due to forgetfulness or a conscious decision not to claim. Broadly speaking, those whose income is derived from their superannuation (personal retirement savings) are not required to pay tax or submit a return, so their gifts are not included. Additionally, the data does not include giving from trusts or companies or giving by persons overseas who are not Australian taxpayers. The ATO dataset also does not examine other forms of giving such as time (volunteering) or goods under $5,000 in value.
Legal aspects
Donations are given without return consideration. This lack of returnconsideration
Consideration is a concept of English common law and is a necessity for simple contracts but not for special contracts (contracts by deed). The concept has been adopted by other common law jurisdictions.
The court in ''Currie v Misa'' declared ...
means that, in common law, an agreement to make a donation is an "imperfect contract void for want of consideration." Only when the donation is actually made does it acquire legal status as a transfer or property.
In politics, the law of some countries may prohibit or restrict the extent to which politicians may accept gifts or donations of large sums of money, especially from business or lobby group
In politics, lobbying, persuasion or interest representation is the act of lawfully attempting to influence the actions, policies, or decisions of government officials, most often legislators or members of regulatory agencies. Lobbying, which ...
s (see campaign finance). Donations of money or property to qualifying charitable organizations are also usually tax deductible
Tax deduction is a reduction of income that is able to be taxed and is commonly a result of expenses, particularly those incurred to produce additional income. Tax deductions are a form of tax incentives, along with exemptions and tax credits. T ...
. Because this reduces the state's tax income, calls have been raised that the state (and the public in general) should pay more attention towards ensuring that charities actually use this 'tax money' in suitable ways.
There have been discussions on whether also a donation of time should be tax deductible.
The person or institution giving a gift is called the donor, and the person or institution getting the gift is called the donee.
Donating in the name of others
It is possible to donate in the name of a third party, making a gift in honor or in memory of someone or something. Gifts in honor or memory of a third party are made for various reasons, such as holiday gifts, wedding gifts, in memory of somebody who has died, in memory of pets or in the name of groups or associations no longer existing. Memorial gifts are sometimes requested by their survivors (e.g. "in lieu of flowers, contributions may be made to ABC Charity"), usually directing donations to a charitable organization for which the deceased was a donor or volunteer, or for a cause befitting the deceased's priorities in life or manner of death. Memorial donations are also sometimes given by people if they are unable to attend the ceremony.Donating anonymously
There are also circumstances when people like to donate funds to their preferred causes by not revealing their names. Many donors such as public figures or philanthropists like to stay anonymous while making generous donations according to their wishes. Many donors like to stay anonymous because of their religious beliefs or simply don't want any notoriety from giving.See also
* Charitable organization * Charity (practice) *Crowdfunding
Crowdfunding is the practice of funding a project or venture by raising money from a large number of people, typically via the internet. Crowdfunding is a form of crowdsourcing and alternative finance. In 2015, over was raised worldwide by crow ...
& Humanitarian Crowdfunding, by the United Nations Office for the Coordination of Humanitarian Affairs
Effective altruism
Effective altruism is a philosophical and social movement that advocates "using evidence and reason to figure out how to benefit others as much as possible, and taking action on that basis". People who pursue the goals of effective altruism, c ...
* Gift economy
A gift economy or gift culture is a system of exchange where valuables are not sold, but rather given without an explicit agreement for immediate or future rewards. Social norms and customs govern giving a gift in a gift culture; although there ...
* Micro-donation
Micro-donation or microphilanthropy is a form of charitable donation that is small in the donated amount. In the past, micro-donations have been used most effectively by companies collecting spare change at registers and checkouts. Recently, this ...
* Philanthropy
Philanthropy is a form of altruism that consists of "private initiatives, for the Public good (economics), public good, focusing on quality of life". Philanthropy contrasts with business initiatives, which are private initiatives for private goo ...
References
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