https://doi.org/10.4087/XUGU3656">
 

Research, Reports, and Publications

Disciplines

Social and Behavioral Sciences

Original Citation

Heist, H. D., Vance-McMullen, D., Williams, J., Shaker, G. G., & Sumsion, R. M. (2025). The annual DAF report 2025. Donor Advised Fund Research Collaborative. https://www.dafresearchcollaborative.org/annual-daf-report/2025

Abstract

We’re pleased to publish the inaugural edition of the Annual DAF Report produced by the Donor Advised Fund Research Collaborative (DAFRC).

For nearly two decades, the National Philanthropic Trust compiled and published data on donor advised funds (DAFs), creating a foundational source of data for the nonprofit sector. Starting with this 2025 edition, the Annual DAF Report will be independently produced by the DAFRC.

This report draws on Internal Revenue Service (IRS) Form 990, Schedule D data for fiscal year (FY) 2024 to provide aggregate data on the number of DAF accounts, contributions to DAFs, grants from DAFs, DAF assets, payout rate, and average account size.

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