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A donation is a gift for charity, humanitarian aid, or to benefit a cause. A donation may take various forms, including money, alms, services, or goods such as clothing, , food, or . A donation may satisfy medical needs such as blood or Organ transplant.
Charitable donations of goods or services are also called gifts in kind.
Blackbaud reports that, in the US, online giving in 2012 grew by 11% on a year-over-year basis. The percentage of total fundraising that comes from online giving was about 7% in 2012. This was an increase from 6% in 2011 and is nearing the record level of 8% from 2010 when online giving spiked in response to Haitian earthquake relief efforts. Steve MacLaughlin notes in the report that "the Internet has now become the first-response channel of choice for donors during disasters and other emergency events." The 2012 Charitable Giving Report\", Steve MacLaughlin
Blackbaud's 2015 Charitable Giving report revealed a 9% increase in online donations compared to 2014. In addition, online giving represented 7% of overall fundraising, with 14% of all online donations made on mobile devices. Donations made on the international online giving day #GivingTuesday were up 52% from the previous year.
In Australia, donation statistics are made available annually by the Australian Taxation Office (ATO), in the form of detailed tables breaking down the items in the individual tax return by gender, age, income, and state/territory. In Australia, individuals submit an income tax return based on their personal income levels and source(s). Unlike in other Western jurisdictions, income tax returns cannot be submitted as a couple or household, and standard deductions are not available for donations.
The most recent year of available data is 2021–2022. Analysis of the ATO data showed that the total amount donated and claimed as tax-deductible donations in 2021–22 was $4.55 billion (compared to $4.39 billion for the previous income year). This constitutes an increase of 3.66 per cent or $160.58 million. The average tax-deductible donation made to DGRs and claimed by Australian taxpayers in 2021–22 was $1,067.17 (compared to $1,047.27 in the previous income year). This is a slight increase of 1.90 per cent. The ATO data in no way represents all gifts, being limited to giving by individual taxpayers to DGRs. Furthermore, not all gifts will be claimed, either due to forgetfulness or a conscious decision not to claim. Broadly speaking, those whose income is derived from their superannuation (personal retirement savings) are not required to pay tax or submit a return, so their gifts are not included. Additionally, the data does not include giving from trusts or companies or giving by persons overseas who are not Australian taxpayers. The ATO dataset also does not examine other forms of giving such as time (volunteering) or goods under $5,000 in value. in Mandalay, Myanmar]]
In politics, the law of some countries may prohibit or restrict the extent to which politicians may accept gifts or donations of large sums of money, especially from business or (see campaign finance). Donations of money or property to qualifying charitable organizations are also usually Tax deduction. Because this reduces the state's tax income, calls have been raised that the state (and the public in general) should pay more attention towards ensuring that charities use this 'tax money' in suitable ways.
There have been discussions on whether also a donation of time should be tax deductible.Peter Baird: Charitable deductions for pro bono publico professional services: an updated carrot and stick approach , Texas Law Review, Vol. 50, Nr. 5, 1972
The person or institution giving a gift is called the donor, and the person or institution getting the gift is called the donee.
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