economy_charitable_giving_county_year
IRS SOI charitable contributions (G3). Tier A- (itemizer-driven only). History 1989-present at source; currently 2022 only.
overview
3,142 counties (IRS SOI suppresses small-county detail). Itemizer-only - does not capture giving by non-itemizers.
current vintage — Tax Year 2022 (released 2024-2025)
history — IRS SOI county-level: 1989 to present at source; pipeline currently loads 2022 only
source & licensing
fields
| name | type | definition |
|---|---|---|
| charitable_contributions_thousands | float64 · thousands of dollars (nominal) | Total dollar value of charitable contributions claimed as itemized deductions across all qualifying returns in the county. Higher values indicate greater aggregate charitable giving activity. |
| charitable_giving_per_filer | float64 · dollars (nominal) | Average charitable contribution amount per total tax filer, calculated as charitable_contributions_thousands × 1000 / total_filers. Higher values indicate greater per-person charitable generosity relative to the full filing population. |
| country_id | string | ISO alpha-2 country code (always 'US' for domestic tables). |
| county_idkey | string | 5-character FIPS code identifying the county.Joins dim.counties on county_id. |
| county_name | string | Human-readable county name corresponding to county_id. |
| itemized_returns | int64 · count | Number of tax returns that claimed itemized deductions rather than the standard deduction. Only itemizing filers can deduct charitable contributions, so this bounds the population of reportable givers. |
| state_id | string | 2-character FIPS code identifying the state.Joins dim.states on state_id. |
| tax_year | int64 | The tax filing year for which the reported charitable giving data applies. Corresponds to the calendar year in which income was earned and contributions were made. |
| total_filers | int64 · count | Total number of individual income tax returns filed in the county for the given tax year. Serves as the denominator population for per-filer metrics. |
joins
how to use this table
Aggregated from individual Form 1040 returns by 5-digit county FIPS of taxpayer's mailing address. Charitable contributions from Schedule A (itemized only).
Total community giving (excludes ~85-90% of filers post-TCJA); year-over-year comparison without TCJA adjustment; direct comparison across tax-law regime changes.
Post-TCJA (2018+) the itemization rate dropped from ~30% to ~10% of filers - the same dollar of giving may simply be unobserved in this table now.