“B” is for “Big Gifts”: Characterizing donor-recipient charitable relationships using Form 990 Schedule B

Duquette, Nicolas and Kanter, Genevieve and Karol, Stephanie (2026): “B” is for “Big Gifts”: Characterizing donor-recipient charitable relationships using Form 990 Schedule B.

Abstract

Research on charitable giving has been limited by scarce information on large donors and by a lack of data linking donors to recipient organizations. We address both gaps in the literature by applying machine learning methods to a novel administrative data source: IRS Form 990 Schedule B. This allows us to produce the first comprehensive map of donor-recipient relationships among major contributors over time. Using this mapping, we describe the distribution of large charitable gifts by donor type, linked recipient type, charity size, gift size, gift medium (cash versus noncash), and geography.

• Item Type: MPRA Paper
• Language: English
• Keywords: charitable giving; major donors; taxation; charity; nonprofit
• Subjects: D - Microeconomics > D6 - Welfare Economics > D64 - Altruism ; Philanthropy; H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General; L - Industrial Organization > L3 - Nonprofit Organizations and Public Enterprise > L31 - Nonprofit Institutions ; NGOs ; Social Entrepreneurship

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