
Millions more Americans are expected to donate to nonprofits following changes in tax laws passed by Congress last summer, but those changes will also likely reduce the overall amount of money given to charity, according to new research.
The report, from the Indiana University Lilly Family School of Philanthropy and published Tuesday, reflects how “top heavy” charitable giving is, meaning the largest donors and corporations have an outsized impact on overall giving trends, said Jon Bergdoll, interim director of data and research partnerships at the school, who also led the research.