The Research Brief is a short take about interesting academic work.

The big idea
Large shares of grants that donor-advised funds distributed from 2014 to 2018 supported educational and religious nonprofits. That’s what we found in one of the first studies of its kind regarding the financial accounts often called DAFs. People with donor-advised funds use them to give money to the charities of their choice when they are ready to do so.

Some 29% of total DAF grant dollars funded education-focused nonprofits, and 14% supported churches and other religious organizations during this period within our sample, we found.

This pattern contrasts sharply with overall U.S. charitable giving. About 31% of all charitable donations supported religious causes and 14% funded colleges, universities and other educational organizations in this same time frame.

Grants from DAFs also supported giving to arts and culture organizations and public-society benefit organizations, such as the United Way and civil rights groups, at higher levels compared with the overall picture. Giving to arts and culture represented roughly 9% of the total grant dollars from DAFs from 2014 to 2018, and giving to public-society benefit organizations claimed 13% of the total.

This data is part of a Giving USA Special Report on donor-advised funds. We conducted our analysis in partnership with the Giving USA Foundation, classifying 3 million grants from 87 different DAF-sponsoring organizations. As two of the lead researchers, we obtained the data from the Internal Revenue Service and the organizations and charitable arms of financial institutions that manage DAFs.

Read full story The Conversation: https://theconversation.com/giving-tuesday-charitable-gifts-from-donor-advised-funds-favor-education-and-religion-171793

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