Individual Noncash Charitable

Contributions, Tax Year 2021

https://www.irs.gov/statistics/soi-tax-stats-individual-noncash-charitable-contributions

The Internal Revenue Service’s Statistics of Income Division collects data from Form 8283, Noncash Charitable
Contributions. Individual taxpayers use this form when the amount of taxpayer deductions for all noncash donations
on Schedule A, Itemized Deductions, exceeds $500.
● The number of taxpayers filing individual returns that ● Taxpayers aged 65 and older reported the largest
claimed the noncash charitable deduction on Schedule amount carried to the Schedule A, claiming $45.5
A decreased 7.5%, from 7.0 million for Tax Year (TY) billion (39.0% of the total amount), or about $65,410
2020 to 6.5 million for TY 2021. The number of returns1 per return. These taxpayers claimed $38.2 billion for
filed with a Form 8283 totaled 3.0 million in TY 2021, donations of corporate stock, mutual funds, and other
down from 3.1 million in TY 2020. investments, or 42.5% of the total amount for dona-
tions of this type.
● The total amount carried from Form 8283 to Schedule
A increased by 41.3%, from $82.5 billion in TY 2020 All Individual Returns With Noncash Charitable
to $116.7 billion in TY 2021. Contributions Reported on Form 8283, Amounts
Carried to Schedule A by Selected Donation Type,
● Corporate stock donations accounted for 63.6% of the Tax Years 2010–2021
$140B
total amount donated. These donation amounts increased
Statistics of Income

44.6% between TYs 2020 and 2021 from $51.3 billion

$120B All
to $74.1 billion, yielding an average stock donation per donations
return of approximately $397,380 in TY 2021. Household
items
$100B
Clothing
● Donor-advised funds, the largest beneficiaries, received Real
$37.0 billion, or 31.7% of the total amount donated. $80B estate,
land,
Donations to foundations, the second largest bene- easements
ficiaries, were $35.5 billion. These had the highest $60B
average amount per return among all beneficiaries of
approximately $698,500. $40B
Corporate
● Individuals with adjusted gross income over $10 mil- stock
$20B
lion, accounting for 59.2% of the total amount donated,
donated $69.1 billion, a 58.2% increase from the pre-
0
vious tax year’s amount of $43.7 billion. 2010 ‘11 ‘12 ‘13 ‘14 ‘15 ‘16 ‘17 ‘18 ‘19 ‘20 2021

All Individual Noncash Charitable Contributions Reported on Form 8283, Amounts Carried
to Schedule A by Donee Type, Tax Years 2010–2021
$40B
Donor-
advised
funds Foundations
$35B

$30B

$25B

$20B
Large
organizations
$15B Environment
and animal
related
organizations Other
$10B Educational Public and donees
institutions societal Arts, Health
benefit Religious culture, and and
organizations humanities medical
$5B research

0
2010 ‘21 ‘10 ‘21 ‘10 ‘21 ‘10 ‘21 ‘10 ‘21 ‘10 ‘21 ‘10 ‘21 ‘10 ‘21 ‘10 ‘21 ‘10 ‘21
1
This only includes returns where adjusted gross income is greater than $0.
SOURCE: IRS, Statistics of Income Division, Noncash Charitable Contributions, April 2024.

Individual
Tax Statistics
Publication 5337 (Rev. 4–2024) Catalog Number 72601J
Department of the Treasury Internal Revenue Service www.irs.gov