I thought Giving USA surveyed charities about donations they received – has that changed?
Yes. A few years ago, Giving USA researchers gained access to the IRS Forms 990 filled out by charities, which gave us much more information than our surveys ever could. While the survey method was state-of-the-art for decades, when data on the Forms 990 became available, we made the switch. In some years, we will also do an in-depth look at a category/subsector through a survey; in 2009, for example, we examined Human Services giving and in 2008, we looked at Public-Society Benefit organizations and their charitable receipts.
