The geographic distribution of charities that sponsor DAFs is one way in which we are expanding our Donor-Advised Fund Report. In analyzing the data, we saw a high concentration in the most populated states, which is to be expected, but there is a similarly high concentration in several Midwestern states. For example, New York, which has the second highest population in the country, has at least 62 charities that sponsor DAFs while Indiana, which is only the 16th largest state, has 61—just one less. Why is that?