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) | Aggregate charitable contributions claimed as itemized deductions across all qualifying returns in the county, in thousands of nominal dollars. Higher values indicate greater total reported giving; note that coverage is limited to itemizing filers only. |
| charitable_giving_per_filer | float64 · dollars (nominal) | Average charitable contributions per total filer, calculated as charitable_contributions_thousands × 1000 ÷ total_filers. Higher values indicate greater per-capita reported generosity, though the measure is suppressed toward zero in counties with low itemization rates. |
| country_idkey | string | ISO alpha-2 country code (always 'US' for domestic tables).Part of primary key. |
| county_idkey | string | 5-character FIPS code identifying the county.Part of primary key. Joins dim.counties on county_id. |
| county_name | string | Human-readable county name corresponding to county_id. |
| itemized_returns | int64 · count | Number of returns that claimed itemized deductions (Schedule A) rather than the standard deduction. Because charitable contributions are only deductible on itemized returns, this column bounds the coverage of the charitable giving measure. |
| state_idkey | string | 2-character FIPS code identifying the state.Part of primary key. Joins dim.states on state_id. |
| tax_year | int64 | IRS tax year to which the filing statistics apply. Matches the calendar year of income reported on the return. |
| total_filers | int64 · count | Total number of individual income tax returns filed in the county for the 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.