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A gift for charity, humanitarian aid, or to benefit a cause is referred to as a donation. Money, alms, services, or goods such as clothing, toys, food, or vehicles can all be used to make a donation. A donation could meet a medical need for blood or organs for transplantation.

Gifts in kind refer to charitable donations of goods or services.

The Bureau of Labor Statistics in the United States discovered in 2007 that American households in the bottom fifth of wealth gave a higher percentage of their income to charitable organizations than those in the top fifth. According to Charity Navigator, Americans gave $298 billion in 2011 according to Giving USA (about 2% of GDP). Individuals made up the majority of donations (73%), followed by bequests (12%), foundations (2%), and corporations (less than 1%). Religious organizations received the most donations (32%), followed by education (13%). Since 1971, giving has increased in three of the four years (with the occasional declines occurring around recession years).

According to Blackbaud, online giving in the United States increased by 11% year over year in 2012. In 2012, online giving accounted for about 7% of total fundraising. This is up from 6% in 2011 and close to the all-time high of 8% in 2010, when online giving spiked in response to the Haitian earthquake relief efforts. “The Internet has now become the first-response channel of choice for donors during disasters and other emergency events,” writes Steve MacLaughlin in the report.

According to Blackbaud’s 2015 Charitable Giving Report, online giving increased by 9% from 2014. Furthermore, online giving accounted for 7% of total fundraising, with 14% of online donations made on mobile devices. The international online giving day #GivingTuesday saw a 52 percent increase in donations over the previous year.

Donations are made without expecting anything in return. Because there is no return consideration, a donation agreement is considered a “imperfect contract void for want of consideration” under common law. The donation does not acquire legal status as a transfer or property until it is actually made.

In politics, some countries’ laws may prohibit or limit the amount of money that politicians can accept in the form of gifts or donations, particularly from businesses or lobbying groups (see campaign finance). Donations of money or property to charitable organizations that meet certain criteria are usually tax deductible. Because this lowers the state’s tax revenue, some have suggested that the state (and the general public) pay more attention to ensuring that charities use this ‘tax money’ appropriately.

There has been debate about whether a donation of time should be tax deductible as well.

The donor is the person or organization who makes a gift, and the donee is the person or organization who receives the gift.

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