As part of CEP's ongoing series about the response of foundations and nonprofits to the current context - defined as the series of events led by the U.S. federal government's actions beginning in early 2025, including budget decisions, legislation, and executive orders - this report provides updated data on how foundations are adapting their strategies and practices and insights into nonprofit experiences that can inform foundations' next steps. The report finds that foundations are making many changes in response to the current context, but barriers, such as risk aversion, are contributing to their sense they have not been very effective in response. Most foundations are providing support beyond the grant to the nonprofits they fund, but that support may be mismatched to nonprofits' needs. Lastly, there is a need for more honest communication between nonprofits and funders to better understand the challenges facing the sector and the needs of nonprofits.

Conflict is normal in any family or organization. Yet, many people avoid conflicts, even if that avoidance affects relationships or how the philanthropy operates. This guide explores typical conflicts in family philanthropy, how to navigate them in healthy ways that strengthen relationships, and how to recognize when the philanthropy would benefit from external support. This guide is intended for families, board members, staff members, decision-makers, and advisors who want practical ways to recognize and address conflict to strengthen their relationships and their giving. It draws on the experience of philanthropic families and their advisors who have navigated these challenges themselves and worked together to build more trusting relationships.

For this report, NCRP used public tax filings to show the 4-year snapshot of the resource landscape for immigrant-serving community-based organizations. The goal was to understand the depth and breadth of the civil society organizations dedicated to fulfilling the country's promise to immigrants and spotlight the opportunities for philanthropic funding to better support such efforts. Funding data shows that while foundation funding to immigrant serving organizations more than doubled from $1.4 to $3 billion between 2017 and 2021, funding has not exceeded 2 percent of total U.S. grantmaking since 2011.

Bank of America Private Bank surveyed more than 1,400 adults with at least $3 million in investable assets to closely examine philanthropic trends and engagement among high-net-worth individuals. Philanthropic commitments remain an important part of wealthy individuals' personal passions and wealth strategy, with younger individuals in particular actively exploring a broad range of charitable activities and causes. Though direct giving is a common philanthropic action among wealthy individuals, nearly half dedicated time to volunteering in 2025 (49 percent), a modest increase from two years prior (42 percent). Donor-advised funds (DAFs) are emerging as a meaningful philanthropic tool among wealthy individuals, particularly younger donors. Currently, about 1 in 10 wealthy individuals utilize a DAF, but adoption is roughly twice as high among Gen Z and Millennial donors.

For almost 30 years, the Council on Foundations and Candid have partnered on studies of globally focused giving by U.S. foundations. This latest analysis covers the years 2020-2023 with partial data from 2024 and includes both foundation giving as well as contributions from 51 of the largest national charitable gift funds and donor-advised fund (DAF) sponsoring organizations that are not community foundations. Findings show that global giving by U.S. foundations remained consistent as a share of overall giving, international giving by community foundations surpassed that of corporate grantmakers for the first time, and giving for environmental causes surpassed giving for health-related causes.

This report examines the prevalence, persistence, and financial implications of government funding disruptions US nonprofits experienced in 2025. The authors found that 49 percent of organizations that received any government funding, or the equivalent of 35 percent of nonprofits overall, experienced at least one government funding disruption. Nonprofits with programs that primarily serve people experiencing poverty and some communities of color experienced disruptions at higher rates than other organizations. Larger nonprofits were more likely to experience disruptions, but smaller nonprofits faced more severe losses when funding was cut. In direct response to government funding disruptions, nonprofits most commonly reported decreasing their expenses (65 percent), drawing on reserves (63 percent), increasing fundraising from charitable and philanthropic sources (63 percent), and borrowing funds or increasing lines of credit (61 percent).

The 2025 reconciliation bill, also called the One Big Beautiful Bill Act (OBBBA), has dramatically changed the landscape of tax incentives for charitable donations. Specifically, it creates a complex system requiring all taxpayers with a positive tax bill to choose between two charitable deduction options: itemizers would retain a modified but somewhat limited charitable deduction, while most taxpayers who do not itemize and take the standard deduction would receive a deduction up to a modest cap. This new system introduces a form of "universal deduction (or set of deductions)" for those with positive tax liability -a goal long sought by advocates in the charitable sector. However, a deduction is not the same as an incentive. The bill leaves many taxpayers without an incentive to donate and even reduces incentives for some; therefore, overall contributions might actually decrease. This brief suggests a simpler, easier-to-administer, and more effective option: a universal charitable incentive.

This report builds on a similar study from 2023 by the Indiana University Lilly Family School of Philanthropy. Based on a nationally representative survey of 1,790 U.S. adults, the report examines whether people recognize nonprofits in everyday life, how they define philanthropy and charitable giving, how much confidence they have in nonprofits compared with other institutions, and how they view charitable giving policy and the roles of nonprofits and government. The findings show that many Americans interact with nonprofits without recognizing those interactions as nonprofit service use. Nonprofits receive higher confidence scores than many other institutions, but confidence remains limited and may be shaped by public figures. Most respondents do not expect the universal charitable deduction to change their giving, and views remain mixed on whether nonprofits or government should provide for people's basic needs.

This report examines the workforce and community consequences of government funding disruptions experienced by US nonprofits in 2025. The authors found that government funding disruptions were typically correlated with workforce reductions. Disrupted staffed nonprofits were more likely than staffed nonprofits overall to decrease their total number of employees (30 percent versus 20 percent), freeze or reduce employee salaries (18 percent versus 12 percent), and freeze or reduce employee benefits (9 percent versus 6 percent). Such workforce reductions were associated with reductions in programs and services at affected organizations, and disrupted nonprofits were less likely than nonprofits overall to meet demand.

CECP's annual Giving in Numbers report provides data on both cash and non-cash corporate giving for the most recent year and provides both financial and operational benchmarks for corporate foundations and giving programs. The 2026 report shows that community investment remained resilient amid significant policy and market shifts. Median Total Community Investment (TCI) increased to US$23.7 million in 2025, up nearly 8% among matched set companies from 2024. Foundations remain a core component of corporate philanthropy, with 84 percent of companies maintaining a foundation. In terms of practice, companies are becoming more intentional about where and how they invest, and employee engagement programs remain a cornerstone of corporate purpose.