This report examines the role of the estate tax in an individuals decision to bequest money to charities. Theoretical and empirical evidence suggest that the elimination of the estate tax will cause significant reductions in charitable giving to nonprofit organizations. In 2001, the repeal would have meant a loss between $3.6 and $6 billion in bequests. In addition, repeal would have meant an additional $5 billion loss of giving during the lifetime of people subject to the estate tax. The total annual loss of charitable giving would thus be approximately $10 billion per

This article examines what volunteers look for in the institutions for which they volunteer, why some organizations are better at recruiting and retaining volunteer fundraisers, what motivates volunteers to get involved in an organizations fundraising efforts, and how an organization can better prepare their volunteers to do fundraising.

This speech was given by Marian A. Godfrey, Director of Cultural Programs for The Pew Charitable Trusts, at a session of the French American Foundation Symposium held on 
March 6-7, 2003. It examines the public and private financing of cultural organizations in the . Government, foundation, corporate and individual philanthropy are addressed. Topics include:

Slate, MSN's online magazine, publishes an annual list of the 60 largest individual contributors to charitable causes in the U.S. This list, compiled by the Chronicle of Philanthropy from 2003 data.

"The American Baby Boom generation represents the largest untapped pool of potential volunteers for the nonprofit community in recent history, according to a new study entitled Experience at Work: Volunteering and Giving Among Americans 50 and Over, by INDEPENDENT SECTOR and AARP. As Baby Boomers begin to approach retirement age, nonprofit organizations will be faced with unprecedented opportunities and challenges to engage this population."

"When it comes to charity, older African Americans are more likely than those of other racial and ethnic groups to work through their churches to help the needy. Older Asian Americans are more likely to support museums and other cultural institutions. Older Hispanics donate the least money ﾝbut the most time ﾝto community organizations and people in need. Those are some of the findings of an AARP survey to be released today, the first in-depth look at the way older Americans of different ethnic and racial groups approach community service and philanthropic giving."

Evaluations help philanthropists to better understand the giving experience and make improvements in their philanthropic investments as needed. This document offers practical methodologies and strategies for monitoring and evaluating philanthropic giving. Steps in the evaluation process are provided. The report also includes information about resource organizations, a newsletter, and nonprofit self-assessment and planning tools.

Giving USA 2003 offers facts and figures on philanthropic giving and an analysis of giving trends from the previous year.

The research for this report was conducted by The Foundation Center.  This preview provides a "first look" at estimates of 2002 giving and directions for 2003 giving, along with actual 2001 giving and assets data for nearly 62,000 U.S. foundations. Giving estimates for 2002 are based on figures reported by 762 large and mid-size independent, corporate, and community foundations in the Foundation Center 's 2003 "Foundation Giving Forecast Survey" combined with year-end fiscal indicators.  Findings from the report indicate that:

Tax attorney Leonard L. Silverstein is a partner of the Washington, D.C.-based law firm of Silverstein and Mullens (now a division of Buchanan Ingersoll, P.C.). Mr. Silverstein is currently the Chief Editor of Tax Management, Inc. serves as President of the French American Cultural Foundation; and is the former Executive Director of The Commission on Private Philanthropy and Public Needs.