ABSTRACT
In the USA, total giving to the nonprofit sector in 2004 stood at $248.52 billion, representing a 2 per cent increase over the previous year (AAFRC Trust 2005). A staggering 90 per cent of Americans offer donations to nonprofits with people giving on average 2 per cent of their income and contributing 76 per cent of the total income accruing to the sector (the balance coming from corporations, foundations and bequests) (AAFRC Trust 2005).
