Johnson Center for Philanthropy conducts national research on Donor-Advised Funds

January 27, 2026 (Volume 49, Number 10)
Article by Tory Martin

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Located in the Bicycle Factory on the City Campus, the Johnson Center for Philanthropy has collaborated on two major national research studies.

Photo Credit: Cory Morse

Research on charitable giving has grown as Grand Valley’s Dorothy A. Johnson Center for Philanthropy expands opportunities to analyze data and share insights on donor-advised funds (DAFs), the fastest-growing giving tool in philanthropy today.

DAFs are similar to a charitable checking account. Donors make donations to a designated account held by a public charity serving as a host organization. Donors can take an immediate tax deduction and their funds stay in place, typically accumulating in value depending on the host’s management. Donors can then “recommend” grants from that account to charities of their choice over time, and the host organization will manage the transaction.

Five years ago, the Council of Michigan Foundations commissioned the Johnson Center for Philanthropy to study DAFs at community foundations in Michigan, leveraging the university’s data and confidentiality protections, and its research independence.

What started as a $40,000 project has since grown in scope and partners, now reaching $1 million-plus in work with opportunities for ongoing national research.

That work has led the Johnson Center to join the Donor Advised Fund Research Collaborative (DAFRC), a group of researchers from DePaul University, Brigham Young University and the Indiana University Lilly Family School of Philanthropy, as well as current and former students at those institutions. 

As part of DAFRC, the Johnson Center has co-conducted two major national research studies, including the largest multi-year transaction- and account-level study of DAFs. Recently, DAFRC has led the longest-running annual report of DAFs in the U.S. The latest report, published in November, shows that DAF assets officially topped $326.5 billion in 2024, with DAF donors recommending $64.9 billion in grants and gifts to nonprofits, a 19% increase from 2023. DAF giving now accounts for more than 15% of all U.S. charitable giving.

This research helps ensure donors, nonprofits, fundraisers and researchers have access to high-quality data and trends about DAFs. As a partner in the DAFRC, the Johnson Center for Philanthropy furthers Grand Valley’s collaborative history with researchers and institutions of higher education alike that share similar interests, commitment to rigorous scholarship and a drive for practice-oriented research.

— Tory Martin is the director of engagement and knowledge building for the Johnson Center for Philanthropy.

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