Comparison of Giving Vehicles
The tables below compare donor-advised fund accounts to other types of charitable giving vehicles. Donor-advised funds have outnumbered private foundations and the combined total of other gift planning vehicles (trusts, annuities and pooled income funds) for several years.
Table 2 shows an estimated total of 238,293 donor-advised fund accounts among all charitable sponsors included in this report. This number compares with an estimated 82,045 private foundations. The combined estimated total of the other gift planning vehicles (private foundations, unitrusts, annuity trusts, lead trusts and pooled income funds) was 190,447 in 2014.
|Charitable Remainder Unitrusts||89,744||88,262||-1.7%|
|Charitable Remainder Annuity Trusts||13,494||12,459||-7.7%|
|Charitable Lead Trusts||6,456||6,414||-0.6%|
|Pooled Income Funds||1,295||1,267||-2.2%|
|Donor-Advised Funds||$ 57.08||$ 70.70||23.9%|
|Charitable Remainder Unitrusts||$ 81.91||$ 78.71||3.9%|
|Private Foundations*||$ 654.31||$ 695.3||6.3%|
|Charitable Remainder Annuity Trusts||$ 5.97||$ 5.52||-7.5%|
|Charitable Lead Trusts||$ 25.85||$ 28.20||9.1%|
|Pooled Income Funds||$ 1.23||$ 1.21||-1.6%|
Italics indicate an NPT estimate using compound annual growth rate for 2009 - 2013.
* The Foundation Center uses the term “independent foundation” for non-corporate private foundations.
Sources: NPT Donor-Advised Fund Report for donor-advised funds, Internal Revenue Service for CRUTs, CRATs, CLTs, and PIFs; Foundation Center for foundations, except where estimated by NPT as noted.