There are donor-advised funds in every U.S. state, two territories and the District of Columbia. The range is significant – from 82,643 individual donor-advised funds in Massachusetts to 28 in Puerto Rico – and demonstrates that there is interest in these giving vehicles in every part of the country. Remarkably, 142,052, which is nearly half of the 284,937 donor-advised funds in 2016, are sponsored by charities in three states: Massachusetts (82,643), California (38,590) and Pennsylvania (20,819). This finding is not surprising given that the largest donor-advised fund charitable sponsors—of all types and by almost every metric—are headquartered in these states.