New
New
Jersey
Jersey
Gives
Gives
P R E PA R E D F O R
The Council of New Jersey Grantmakers
October 15, 2001
SUBMITTED BY
Linda Lampkin and Meredith Stevenson
National Center for Charitable Statistics
T H E
U R B A N
I N S T I T U T E
2100 M Street NW
Washington, DC 20037
(202) 261-5806
Contents
ACKNOWLEDGMENTS
vii
KEY FINDINGS
ix
INTRODUCTION
PA RT
v
I
The Nonprofit Sector in New Jersey
The Source of Data on Charities
National Overview
1
1
2
New Jersey Operating Public Charities
2
New Jersey Operating Public Charities by Region
New Jersey Supporting Public Charities
PA RT
7
12
I I
Giving Patterns in New Jersey
13
Sources of Charitable Contributions in the United States
Giving by Private Foundations in New Jersey
Community Foundations in New Jersey
Giving by Corporations in New Jersey
Individual Giving
SUMMARY OF FINDINGS
14
21
22
23
27
Charities in New Jersey
Giving in New Jersey
REFERENCES
13
27
27
29
A P P E N D I X
1
Portrait of the Sector Tables
A P P E N D I X
2
Corporate Giving Survey
A P P E N D I X
31
37
3
Individual Giving Tables
41
iii
Acknowledgments
NCCS acknowledges the valuable contributions of Katherine E. Jankowski of Jankowski
Associates, Inc. for the preparation of the New Jersey private foundation information, as well
as to Barbara Lawrence of Laskin/Lawrence Associates for her work in conducting the New
Jersey Corporate Giving Survey. Thanks are also due to Sarah Wilson, a research associate with
the Center on Nonprofits and Philanthropy at the Urban Institute, and to Mary Thomas, with
NCCS, for their hard work on the project.
v
Key Findings
In 1999, there were 21,680 operating public charities in New Jersey registered as tax-exempt
with the Internal Revenue Service (IRS) under Section 501 (c)(3) of the Internal Revenue
Code and therefore eligible to receive tax-deductible contributions from donors. These New
Jersey charities represent about 3.5 percent of all the charities in the United States.
There is great diversity in what New Jersey operating public charities do. In 1999, almost
38 percent specialized in human services, followed by 21 percent in education (including
1% higher education), 17 percent in health (including 3% hospitals), and 10 percent in arts.
This distribution is similar to the pattern evident throughout the United States.
Most organizations are small; in fact, about half have annual expenses of less than $100,000
and probably have fewer than two employees.
Over the past ten years, the changes in the nonprofit sector in New Jersey have been similar
to those nationally. The number of operating public charities grew 39 percent from 1994 to
1999, while expenses grew 53 percent and total assets grew 69 percent.
Approximately 1,600 private foundations with assets of at least $10,000 were located in New
Jersey in 1999—about 3.2 percent of all foundations in the United States. These assets
totaled $15.8 billion. The 100 largest foundations in New Jersey held assets of $13.1 billion
in 1999, or about 83 percent of total foundation assets in the state.
New Jersey foundations awarded $913 million in grants in 1999, making it seventh among
the states in total giving.
A sample of 200 large private foundations in New Jersey gave the most money to health
(44%) and education (18%) organizations. When the largest foundation, the Robert Wood
Johnson Foundation, is excluded, however, giving patterns change dramatically.
Of the $684.5 million distributed by 200 large New Jersey foundations, only 38 percent was
granted to New Jersey charities.
There were four community foundations in New Jersey in 1999, according to The Foundation Center, with total assets of almost $83 million and total giving of just over $8 million.
Worth Magazine ranked New Jersey’s Merck, Johnson & Johnson, and Lucent Technologies
as among the 50 most generous corporations in the United States in 1999.
New Jersey residents donated an estimated $5.8 billion to charity in 1999, or about 3.5 percent of total giving by living individuals in the United States.
Although average incomes are 27 percent higher in New Jersey than the U.S. average, the
average New Jersey taxpayer donated $1,467 in 1999—only 13 percent more than the
national average of $1,295. Giving among the state’s regions varied, with Central Jersey first,
donating 43 percent more than the national average. North Jersey followed, giving 32 percent more. South Jersey was lowest, donating 6 percent less than the national average.
vii
Introduction
New Jersey is a small state with a large population. With a land area of fewer than 8,000
square miles (only four states are smaller in size), its population of over 8 million residents
makes it the ninth largest and most densely populated state. Nicknamed the “Garden State,”
New Jersey is a leading state in agricultural income per acre, but is perhaps better known for its
vast transportation system that moves products and people throughout the state. A major industrial center, it is a leader in research and development, particularly in chemicals and pharmaceuticals. Even though it is surrounded by powerful neighbors—New York State and the
Commonwealth of Pennsylvania—New Jersey is a strong political force in its own right, with
national political figures and 15 electoral votes.
New Jersey’s natural and political resources have led to a healthy economy. One aspect of
the economy that has not been fully examined, however, is the nonprofit sector. Investigating
questions about this vital sector is essential to providing a complete portrait of New Jersey. How
“giving” are New Jersey residents? What types of nonprofits are there in New Jersey and how
are they distributed across the state? What is the role of New Jersey foundations in funding nonprofits? Where do their grant dollars go? Is corporate giving a significant source of funds for
nonprofits? Which companies are most generous?
These are the kinds of questions that this report will address. Commissioned by the Council
of New Jersey Grantmakers (CNJG), the National Center for Charitable Statistics (NCCS) at
the Urban Institute has used a variety of sources of information to provide a portrait of charities
in New Jersey and investigate their sources of support from individuals, corporations, and
foundations.
The report is divided into two sections. Part I focuses on the charities in New Jersey, while
Part II examines giving patterns by foundations, corporations, and individuals in the state. For
this analysis, the state has been divided into three regions (North, Central, and South—see
definition on page 1) to determine if there are widely varying characteristics of nonprofits and
of giving across the state.
ix
P A R T
I
The Nonprofit Sector in
New Jersey
The Source of Data on Charities
In order to be eligible to receive tax-deductible contributions, organizations must apply to the Internal
Revenue Service for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and must
be organized for “charitable purposes,” serving broad public purposes. Under the IRS definition, this
includes educational, religious, scientific, and literary activities, as well as those related to the relief of
poverty and other public benefits.
There are two major groups of organizations, however, that do not have to register. The first
includes very small organizations (those with less than $5,000 in annual receipts) and the second is
composed of most religious congregations that are granted the Section 501(c)(3) status without registration with the IRS.
When the charities reach $25,000 in annual gross receipts, they are required to file an annual information return (Form 990) with the IRS. These forms include considerable financial data about revenues,
assets, expenses, and compensation, but also cover the programs, services, and activities of the organizations. Almost all of the information must be made publicly available upon request and, in fact, these
forms are available on the Internet at www.guidestar.org and http://nccs.urban.org. The data in Part I
of this report come from Form 990 information reported by charities located in New Jersey. Although
the very smallest charities and the religious congregations are not captured, it is estimated that this portrait of charities in New Jersey includes well over 90 percent of the expenditures of the sector, and is
useful for analysis.
To help address the issue of distribution of charities across the state, the analysis breaks out the differences among three regions in the state. The counties are grouped as follows:
North—Bergen, Essex, Hudson, Morris, Passaic, Sussex, Union, Warren
Central—Hunterdon, Middlesex, Mercer, Monmouth, Somerset
South—Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Ocean, Salem
1
New Jersey Gives
2
National Overview
The nonprofit sector is a large and growing component of the U.S. economy, and of New Jersey’s economy as well. The number of public charities that directly engage in programs, services, and activities—
known as operating charities—grew 78 percent from 1989 to 1999. The expenses of this group grew to
almost $680 billion in 1999, an increase of about 40 percent over the ten-year period, and total assets
rose 71 percent, to over $1.2 trillion. These numbers do not even include the very small organizations
(not required to file Form 990 with the IRS) and religious congregations.
New Jersey Operating Public Charities
While IRS records revealed that, in 1999, there were close to 22,000 organizations tax-exempt under
Section 501(c)(3) in New Jersey, only approximately 6,100 filed the IRS Form 990. These organizations were over the threshold of $25,000 in annual gross receipts.
Human services organizations make up the largest percentage of nonprofit organizations in New
Jersey (38%), followed by education organizations (excluding higher education) with 20 percent, and
health organizations (excluding hospitals) with 14 percent. Although hospitals represent only 3 percent
of such organizations in New Jersey, they hold 37 percent of the assets and 47 percent of expenses.
Higher education organizations, just 1 percent of all nonprofit organizations in New Jersey, similarly
hold a disproportionate amount of assets and expenses.
The Nonprofit Sector in New Jersey
3
New Jersey Operating Public Charities and Their Finances, by Type, 1999
9.6
Arts, Culture, and
Humanities
1.1
1.8
19.9
Education (excl. higher ed)
5.8
6.4
0.6
6.0
Higher Education
27.1
14.0
NTEE Category
Health (excl. hospitals)
10.2
9.2
2.5
47.0
Hospitals
37.1
38.0
14.0
12.3
Human Services
3.0
0.2
0.5
Environment
International and Foreign
Affairs
0.7
0.2
0.3
Public and Societal
Benefit
1.0
6.3
Number of Organizations
Expenses
5.0
Assets
5.0
0.4
Religion
2.3
0
5
10
15
20
25
30
35
Percentage of Total (6,011 Organizations)
40
45
50
Note: Organizations classified as Unknown according to the National Taxonomy of Exempt Entities (NTEE)—Core Codes are not
included; they account for 2.4 percent of the total number of organizations, 0.3 percent of total assets, and 0.2 percent of total
expenses.
Note: Operating public charities are a subset of reporting public charities and exclude supporting and mutual benefit organizations.
Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required to do so. Organizations not required to report include religious congregations and organizations with less than $25,000 in gross receipts.
Source: IRS Return Transaction File, 2000, as adjusted by The National Center for Charitable Statistics.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
New Jersey Gives
4
Most public charities are small, with almost half having annual expenses of less than $100,000. In
1999, large organizations in New Jersey with annual expenses of over $10 million represented less than
4 percent of the number of operating public charities, but had 84 percent of the expenses and held
76 percent of the assets. The 47 percent of public charities with annual expenses of less than $100,000
had one-half of 1 percent of the expenses and just over 2 percent of the assets. These proportions were
similar to those in 1994, and are consistent with national proportions.
New Jersey Operating Public Charities and Their Finances, by Expense Level, 1999
3.8
84.3
Greater than $10,000,000
75.8
2.9
5.2
8.4
Expense Level
$5,000,000-$10,000,000
12.3
$1,000,000-$5,000,000
7
8.5
8
$500,000-$999,999
1.4
1.9
$100,000-$499,999
1.5
3.2
25.7
Number of Organizations
Expenses
Assets
47.2
Less than $100,000
0.5
2.1
0
10
20
30
40
50
60
70
80
90
Percentage of Total (6,011 Organizations)
Note: Operating public charities are a subset of reporting public charities and exclude supporting and mutual benefit organizations.
Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required to do so. Organizations not required to report include religious congregations and organizations with less than $25,000 in gross receipts.
Source: IRS Return Transaction File, 2000, as adjusted by The National Center for Charitable Statistics.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
The Nonprofit Sector in New Jersey
5
The types of activities and services provided by operating public charities remained relatively
unchanged over the most recent five- and ten-year periods. Human services organizations made up
about 38 percent of these organizations in 1999, about the same as in 1994 and 1989, and very similar
to the proportion nationally.
Human services organizations, however, also grew by the greatest number over the ten-year period,
with an increase of 1,016 (79%) from 1989 to 1999, consistent with national growth. The organizations
classified as hospitals increased in number by only 29 from 1989 to 1999 (23%), yet these percentages
are considerably higher than the national growth rate of 9 percent over the ten-year period.
The total number of operating public charities that file Form 990 in New Jersey increased 39 percent from 1994 to 1999, slightly more than the national growth rate of 36 percent. Their total expenses
rose 53 percent (to over $24 billion in 1999), and their total assets rose 69 percent (to $34 billion in
1999). Nationally, the increase in the number of operating public charities was 36 percent over the fiveyear period, with total expenses increasing 40 percent and assets increasing 71 percent.
New Jersey Gives
6
Number of Operating Public Charities in New Jersey, by Type, 1989, 1994, and 1999
580
Arts, Culture, and
Humanities
415
328
1,228
740
Education (excl higher ed)
503
Higher Education
38
37
31
833
724
608
NTEE Category
Health (excl hospitals)
Hospitals
156
138
127
Environment
164
120
78
2,299
Human Services
1,653
1,283
International and Foreign
Affairs
Public and Societal
Benefit
45
34
18
385
292
226
1999
1994
1989
Religion
-
273
172
120
500
1,000
1,500
2,000
2,500
Number of Organizations (6,011 Organizations in 1999)
Note: Organizations classified as Unknown according to the National Taxonomy of Exempt Entities (NTEE)—Core Codes are not
included; they account for 2.4 percent of the total number of organizations, 0.3 percent of total assets, and 0.2 percent of total
expenses.
Note: Operating public charities are a subset of reporting public charities and exclude supporting and mutual benefit organizations.
Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required to do so. Organizations not required to report include religious congregations and organizations with less than $25,000 in gross receipts.
Source: IRS Return Transaction File, 1990, 1995, and 2000, as adjusted by The National Center for Charitable Statistics.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
The Nonprofit Sector in New Jersey
7
New Jersey Operating Public Charities by Region
New Jersey operating public charities are concentrated in North Jersey, along with the population.
North Jersey has 47 percent of the residents and a corresponding 47 percent of the charities. Central
Jersey, with 26 percent of the population, has 31 percent of the charities, and South Jersey, with 27 percent of the population, has 22 percent of the state’s charities.
New Jersey Operating Public Charities, by Region, 1999
South Jersey
22%
North Jersey
47%
Central Jersey
31%
Note: Operating public charities are a subset of reporting public charities and exclude supporting and mutual benefit organizations. Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required
to do so. Organizations not required to report include religious congregations and organizations with less than $25,000 in
gross receipts.
Source: IRS Return Transaction File, 2000, as adjusted by The National Center for Charitable Statistics.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
New Jersey Population and Number of Operating Public Charities, by Region, 1999
47%
47%
North Jersey
25%
Central Jersey
31%
27%
South Jersey
Percent of New Jersey
Population
Percent of New Jersey
Public Charities
22%
0%
10%
20%
30%
40%
50%
Note: Operating public charities are a subset of reporting public charities and exclude supporting and mutual benefit organizations.
Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required to do so. Organizations not required to report include religious congregations and organizations with less than $25,000 in gross receipts.
Source: IRS Return Transaction File, 2000, as adjusted by The National Center for Charitable Statistics.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
New Jersey Gives
8
New Jersey has an overall average of 7.5 public charities per 10,000 residents, which is a lower
density than the national average of 8.0. The density of nonprofits per residents varies, however, with
Central Jersey having a higher density of 9.1, and South Jersey a lower density of 6.1 per 10,000
residents.
Density of Operating Public Charities, by Region, 1999
US
8.0
New Jersey
7.5
North Jersey
7.5
Central Jersey
9.1
South Jersey
6.1
0
2
4
6
Density per 10,000 Residents
8
10
Note: Operating public charities are a subset of reporting public charities and exclude supporting and mutual benefit organizations. Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required to do so.
Organizations not required to report include religious congregations and organizations with less than $25,000 in gross receipts.
Source: IRS Return Transaction File, 2000, as adjusted by The National Center for Charitable Statistics. 2001 County and
City Extra: Annual Metro, City and County Data, 10th Ed. Benan Press, Lanham, MD.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
The Nonprofit Sector in New Jersey
9
Since 1989, the number of operating public charities has grown in all three regions of New Jersey
at an equal rate, with the number of charities nearly doubling in each region.
New Jersey Operating Public Charities, by Region, 1989, 1994, and 1999
2900
North Jersey
2131
1672
1880
Central Jersey
1296
1017
1999
1356
South Jersey
1994
1989
992
712
0
500
1000
1500
2000
Number of Organizations
2500
3000
3500
Note: Operating public charities are a subset of reporting public charities and exclude supporting and mutual benefit organizations.
Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required to do so. Organizations not required to report include religious congregations and organizations with less than $25,000 in gross receipts.
Source: IRS Return Transaction File, 2000, 1995, and 1990, as adjusted by The National Center for Charitable Statistics. Prepared by
The National Center for Charitable Statistics, The Urban Institute, 8/01.
The following tables illustrate the distribution of operating charities by type within the three
regions of New Jersey and their expenses. North Jersey has the greatest number of nonprofits, and they
tend to be larger than those in other regions of the state. Central Jersey nonprofits, however, have
a greater expense level than North Jersey education, higher education, and health organizations
(excluding hospitals).
New Jersey Gives
10
Types of Operating Public Charities in New Jersey, by Region, 1999
4
Arts, Culture, and
Humanities
3
2
10
Education (excl higher ed)
6
4
0
0
0
Higher Education
6
Health (excl hospitals)
4
NTEE Category
4
1
Hospitals
1
1
Environment
1
1
1
17
11
Human Services
9
0
0
0
International and Foreign
Affairs
North
3
Public and Societal
Benefit
Central
2
South
1
2
Religion
1
1
0
2
4
6
8
10
12
14
Percentage of Total Organizations
16
18
20
Note: Organizations classified as Unknown according to the National Taxonomy of Exempt Entities (NTEE)—Core Codes are not
included; they account for 2.4 percent of the total number of organizations, 0.3 percent of total assets, and 0.2 percent of total
expenses.
Note: Operating public charities are a subset of reporting public charities and exclude supporting and mutual benefit organizations.
Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required to do so. Organizations not required to report include religious congregations and organizations with less than $25,000 in gross receipts.
Source: IRS Return Transaction File, 2000, as adjusted by The National Center for Charitable Statistics.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
The Nonprofit Sector in New Jersey
11
Expenses for Types of New Jersey Operating Public Charities, by Region, 1999
(in thousands of dollars)
Arts, Culture, and
Humanities
158
83
23
395
897
Education (excl higher ed)
132
634
802
Higher Education
23
935
1,068
Health (excl hospitals)
NTEE Category
467
7,501
Hospitals
4,070
4,212
1,168
Environment
713
557
Human Services
26
14
20
International and Foreign
Affairs
6
36
1
North
92
118
44
Public and Societal
Benefit
Religion
Central
South
45
23
23
$0
$1,000
$2,000
$3,000
$4,000
$5,000
Expense Level
$6,000
$7,000
$8,000
Note: Organizations classified as Unknown according to the National Taxonomy of Exempt Entities (NTEE)—Core Codes are not
included; they account for 2.4 percent of the total number of organizations, 0.3 percent of total assets, and 0.2 percent of total expenses.
Note: Operating public charities are a subset of reporting public charities and exclude supporting and mutual benefit organizations.
Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required to do so. Organizations not required to report include religious congregations and organizations with less than $25,000 in gross receipts.
Source: IRS Return Transaction File, 2000, as adjusted by The National Center for Charitable Statistics.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
New Jersey Gives
12
New Jersey Supporting Public Charities
The preceding portrait of New Jersey operating public charities includes only organizations that offer
programs, provide services, and conduct activities directly. There also exist, however, supporting public charities, which typically provide funding to single organizations or specific types of organizations.
Examples include local United Ways, local Friends of the Library groups, and similar organizations.
Because donated funds are counted as an expense for supporting charities, and then again for operating charities when the funds are spent, supporting public charities have been separated from operating
public charities to avoid double counting of expenses.
There were 667 supporting public charities in New Jersey in 1999. These organizations held assets
of $2,467 million in 1999, with $538 million in expenses. These expenses, however, only represent 7
percent of assets and 2 percent of expenses for all public charities (including operating, supporting and
mutual benefit) in New Jersey.
New Jersey Supporting Public Charities and Their Finances, by NTEE Category, 1999
43.2
Single Organization
Support
(288 organizations)
36.0
52.8
NTEE Category
Fundraising Within
NTEE Major Group
(89 organizations)
Private Grantmaking
Foundations
(69 organizations)
13.3
9.1
7.0
10.3
2.4
2.6
Number of Organizations
Expenses
Public Foundations
(57 organizations)
8.5
13.9
General Fundraising
(93 organizations)
Other Supporting Public
Benefit
(71 organizations)
0.0
Assets
3.1
4.8
44.1
26.0
10.6
5.1
6.8
10.0
20.0
30.0
40.0
Percentage of Total
50.0
60.0
Note: Organizations classified as Unknown according to the National Taxonomy of Exempt Entities—Core Codes are not included;
they account for 2.0 percent of the total number of organizations, 0.2 percent of total assets, and 0.2 percent of total expenses.
Note: Supporting public charities are a subset of reporting public charities and exclude operating and mutual benefit organizations.
Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required to do so. Organizations not required to report include religious congregations and organizations with less than $25,000 in gross receipts.
Source: IRS Return Transaction File, 2000, as adjusted by The National Center for Charitable Statistics.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
P A R T
II
Giving Patterns in
New Jersey
Sources of Charitable Contributions in the United States
According to the AAFRC Trust for Philanthropy, total giving reached $190.2 billion nationally in 1999.
Charitable giving comes from four sources: individuals, foundations, bequests, and corporations. About
76 percent of contributions to U.S. charities came from individuals, while foundation support accounted
for 10 percent. Bequests made up 8 percent of total public support, with corporations accounting for the
remaining 6 percent.
Across the nation, religious congregations and denominations received 44 percent of total charitable
giving. Education received about 14 percent, followed by health (9%), human services (9%), arts (6%),
and environmental organizations (3%).
Sources of Charitable Contributions in the United States, 1999
Corporations
6%
Bequests
8%
Foundations
10%
Individuals
76%
13
New Jersey Gives
14
Charitable Contribution Recipients in the United States, 1999
Human
Services
9%
Arts
6%
Health
9%
Environment
3%
Education
14%
Religion
44%
Other
15%
These are national estimates of giving, as there are few data sources that permit analysis of giving
patterns by individual state. There is no reason to believe, however, that giving estimates for the state of
New Jersey would vary greatly with the national estimates cited above.
In order to provide information more specific to New Jersey, this study includes an analysis of giving
by the largest foundations that details the geographic patterns of foundation giving within the state and
the types of charities that receive grants. In addition, information on corporate and individual giving was
compiled and analyzed to help complete the portrait of giving in New Jersey.
Giving by Private Foundations in New Jersey
According to the Foundation Center, U.S. private foundations—over 50,000 of them including corporate
foundations—gave $23 billion to charities and held almost $450 billion in assets in 1999. Approximately
1,600 foundations with assets of at least $10,000 were located in New Jersey in 1999, about 3.2 percent
of all foundations in the United States. Their assets totaled nearly $16 billion, almost 4 percent of total
U.S. foundation assets. Moreover, New Jersey foundations awarded $913 million in grants in 1999,
almost 4 percent of all U.S. foundation grants, making it seventh among the states in total giving and
eighth in giving per capita.
The 100 largest foundations in New Jersey held assets of $13.1 billion in 1999, about 83 percent of
total foundation assets in the state. While about a third were located in Central Jersey, those 33 held 76
percent of the assets (primarily influenced by the Robert Wood Johnson Foundation, with assets of over
$8 billion). North Jersey was home to 62 percent of the foundations, but only 23 percent of the assets.
South Jersey had only 5 of the largest 100, and just 1 percent of the assets. The percentages of assets
change dramatically, however, with the exclusion of the Robert Wood Foundation, with North Jersey
almost tripling in the proportion of foundation assets held.
Central New Jersey holds the majority of the state’s foundation assets because it includes the location of the Robert Wood Johnson Foundation, with assets of over $8 billion in 1999. The foundation distributed $290 million in grants in 1999, much more than any other foundation in New Jersey. Among
New Jersey foundations, the Robert Wood Johnson Foundation also gave the most to New Jersey charities—a total of $24 million or 8 percent of its grant dollars in 1999.
Giving Patterns in New Jersey
15
New Jersey Top 100 Private Foundations, by Region, 1999
62%
North Jersey
23.5%
67.0%
33%
Central Jersey
76.0%
31.5%
Percent of Top 100 NJ Foundations
South Jersey
5%
0.5%
1.5%
0%
Percent of Top 100 NJ Foundation Assets
Percent of Top 100 NJ Foundation Assets Not
Including Robert Wood Johnson Foundation
25%
50%
75%
100%
Source: 2000 Forms 990 PF filed with IRS.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 9/01.
New Jersey’s 10 Wealthiest Private Foundations, 1999
Robert Wood Johnson Foundation
F. M. Kirby Foundation
Merck Company Foundation
Geraldine R. Dodge Foundation
Victoria Foundation
Atlantic Foundation
Healthcare Foundation of New Jersey
MCJ Foundation
Turrell Fund
Prudential Foundation
REGION
ASSETS
($)
GRANTS
PAID
($)
Central Jersey
North Jersey
Central Jersey
North Jersey
North Jersey
Central Jersey
North Jersey
North Jersey
North Jersey
North Jersey
8,647,242,719
550,964,930
359,916,875
343,455,727
231,846,806
206,280,793
185,491,814
159,636,351
151,037,771
141,243,734
290,242,559
22,548,020
24,281,664
17,805,281
10,128,366
4,132,428
10,433,061
10,187,341
9,821,684
25,045,110
PERCENTAGE OF
GRANT DOLLARS
TO N.J.
CHARITIES
8.0
22.0
17.0
63.0
87.0
10.0
97.0
59.0
77.0
48.0
New Jersey’s Top 10 Grantmakers, 1999
Robert Wood Johnson Foundation
Bearpaw Foundation
Lucent Technologies Foundation
Prudential Foundation
Merck Company Foundation
F. M. Kirby Foundation
Florence and John Schumann Foundation
Geraldine R. Dodge Foundation
American Express Foundation
Merrill Lynch and Company Foundation
ASSETS
($)
GRANT
($)
GRANT DOLLARS TO
N.J. CHARITIES
8,647,242,719
254,327,452
31,044,283
141,243,734
359,916,875
550,964,930
92,166,952
343,455,727
18,033,488
41,465,189
290,242,559
33,848,100
27,738,988
25,045,110
24,281,664
22,548,020
21,110,386
17,805,281
17,486,550
12,076,119
24,090,132
7,572,744
11,896,427
4,103,601
4,892,920
11,163,911
193,218
New Jersey Gives
16
New Jersey Private Foundations Top Funders of New Jersey Charities, 1999
Robert Wood Johnson Foundation
Prudential Foundation
Geraldine R. Dodge Foundation
Healthcare Foundation of New Jersey
Victoria Foundation
Lucent Technologies Foundation
Turrell Fund
MCJ Foundation
Fund for New Jersey
F. M. Kirby Foundation
ASSETS
($)
PERCENTAGE OF
GRANT DOLLARS TO
N.J. CHARITIES
GRANT DOLLARS
TO N.J.
CHARITIES
8,647,242,719
141,243,734
343,455,727
185,491,814
231,846,806
31,044,283
151,037,771
159,636,351
90,422,404
550,964,930
8.3
47.5
62.7
97.3
86.6
27.3
76.9
58.6
92.8
21.7
24,090,132
11,896,427
11,163,911
10,151,368
8,771,165
7,572,744
7,552,875
5,969,782
4,919,992
4,892,920
Source: 2000 Forms 990 PF filed with the IRS.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
The grants of the 100 largest foundations in New Jersey by asset size were coded for type of charity
and geographic focus of the grant. In addition, another 100 large foundations were chosen by region after
eliminating any duplications from the large foundations initially selected. This second group was added
to ensure better identification of giving patterns throughout the entire state.
The resulting group of 200 large foundations made 16,966 grants worth $684.5 million in 1999,
about 75 percent of the total made by all New Jersey foundations. Grants ranged from $15 to $33 million dollars, with an average grant size of $40,000.
Of the $684.5 million distributed by the 200 large New Jersey foundations, about 38 percent
($260 million) was given to New Jersey charities. About 20 percent of grant dollars funded organizations
in New York, while 6 percent went to organizations in Pennsylvania. The remainder went to organizations in other states (35%) and in foreign countries (1%).
Giving Patterns in New Jersey
17
Of the sample, 5 percent (11 foundations) funded only New Jersey charities. About 84 percent (170)
gave some grants to New Jersey charities, while 16 percent gave all their grants to organizations outside
the state. Only 8 percent (16) made grants to international organizations. More than 75 percent of New
Jersey foundations (152) gave grants to charities located in New York, with 32 percent giving over half
their grants to New York–based charities. One-third (67) gave grants to Pennsylvania, with 9 percent
giving over half their grants to Pennsylvania-based charities.
Geographic Distribution of Grant Dollars by 200 Large New Jersey
Private Foundations, 1999
International
1%
New Jersey
38%
Other US
States
35%
Pennsylvania
6%
New York
20%
Note: Total grant dollars = $684.5 million.
Source: 2000 Forms 990 PF filed with the IRS for sample of 200 foundations.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
New Jersey Gives
18
Health and education organizations are a priority for New Jersey foundations. Forty-four percent of
grant dollars distributed by New Jersey foundations overall funded health organizations, with 18 percent
going to education organizations. Public and societal benefit organizations received 13 percent and
human service organizations received 11 percent. Smaller proportions were received by arts (6%), environmental (4%), religious (3%), and international (1%) organizations.
Distribution of Grant Dollars by 200 Large New Jersey Private Foundations,
by Type of Charity, 1999
Environment
and Animals
4%
Education
18%
Health
44%
Arts, Culture,
and Humanities
6%
Religion Related
3%
Public and
Human Services
Societal Benefit
11%
International
13%
and Foreign
Affairs
1%
Note: Total grant dollars = $684.5 million.
Source: 2000 Forms 990 PF filed with the IRS.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
Giving Patterns in New Jersey
19
While health organizations received the greatest amount of grant dollars from New Jersey Foundations, human services organizations received the greatest number of grants.
Number of Grants by 200 Large New Jersey Private Foundations, by Type of Charity, 1999
11.1%
Arts, Culture, and
Humanities
6.3%
21.4%
Education
5.1%
3.9%
Environment and
Animals
NTEE Category
17.8%
20.7%
Health
43.7%
23.0%
Human Services
International and
Foreign Affairs
10.9%
2.4%
1.1%
Percentage of Grants
Percentage of Grant Dollars
Public and Societal
Benefit
Religion Related
0%
9.7%
13.4%
6.5%
2.8%
5%
10%
15%
20%
25%
Note: Total number of grants = 16,966.
Source: 2000 Form 990 PF filed with the IRS.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
30%
35%
40%
45%
50%
New Jersey Gives
20
When the Robert Wood Johnson Foundation is excluded from the compilation of 200 large New Jersey Foundations, however, the distribution of the remaining $398.9 million in grant dollars by type of
charity looks markedly different. Health organizations received only 14 percent of total grant dollars
rather than 44 percent, while education moved from 18 to 24 percent of grant dollars received and public and societal benefit organizations moved from 13 to 22 percent.
Distribution of Grant Dollars by Large New Jersey Private Foundations
(Not Including the Robert Wood Johnson Foundation), by Type of Charity, 1999
Religion Related
5%
Arts, Culture, and
Humanities
11%
Public and
Societal
Benefit
22%
Education
24%
International
and Foreign
Affairs
2%
Human
Services
15%
Health
14%
Environment
and Animals
7%
Note: Total grant dollars = $398.9 million.
Source: 2000 Forms 990 PF filed with the IRS; sample of 199.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 9/01.
Giving Patterns in New Jersey
21
Moreover, when the Robert Wood Johnson Foundation is not included, human services organizations receive the greatest number of grants from New Jersey foundations, while education organizations
receive the greatest amount of grant dollars.
Number of Grants and Distribution of Grant Dollars for Large New Jersey Private Foundations
(Not Including the Robert Wood Johnson Foundation), by Type of Charity, 1999
12.2%
10.8%
Arts, Culture, and
Humanities
22.3%
Education
25.3%
5.6%
6.7%
NTEE Category
Environment and
Animals
14.8%
13.7%
Health
24.7%
Human Services
14.9%
2.6%
2.0%
International and
Foreign Affairs
Percentage of Grants
Percentage of Grant Dollars
10.5%
Public and Societal
Benefit
21.9%
7.2%
Religion Related
4.8%
0%
5%
10%
15%
20%
25%
30%
Source: 2000 Forms 990 PF filed with the IRS; sample of 199.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
Community Foundations in New Jersey
Community foundations, which receive contributions from many donors, typically serve a particular
geographic region, overseeing the endowment and managing grantmaking. Because they have broad
public support, community foundations are considered public charities, and file a Form 990 rather than
a Form 990-PF.
According to The Foundation Center, there were four community foundations in New Jersey in
1999. These foundations had assets totaling $81 million, with total grants of $8.7 million. The Community Foundation of New Jersey is by far the largest, with over $52 million in assets and over $6 million
in grants.
New Jersey Gives
22
On a national level, The Foundation Center reports a total of 519 community foundations, with
assets totaling well over $27 billion. New Jersey’s community foundations represent fewer than 1 percent of the total community foundations in the United States, and hold fewer than one-half of 1 percent
of total assets.
New Jersey’s Community Foundations, circa 1999
ASSETS
($)
GRANTS
($)
Community Foundation of New Jersey
The Summit Area Public Foundation
Princeton Area Community Foundation, Inc.
The Westfield Foundation
52,131,446
11,474,740
11,287,893
6,165,494
6,242,152
1,128,711
999,166
323,297
Total
81,059,573
8,693,326
Source: 2000 Core Files.
Prepared by The National Center for Charitable Statistics at The Urban Institute, 10/01.
Giving by Corporations in New Jersey
In 1999, corporate giving made up an estimated 6 percent of all charitable contributions nationally,
according to AAFRC’s Giving USA. The total—$11 billion in 1999—represented an estimated increase
of about 14 percent over the previous year. Companies also gave away a higher percentage of their pretax
income—1.3 percent in 1999, up from 1 percent in 1995.
Corporate giving takes a number of different forms:
Corporate Foundations: Independent grantmaking organizations created and funded by a
business
Corporate Giving Programs: Contributions included in the annual operating budget of a business
In-Kind Donations: Pro bono goods or services donated by a business
Employee Volunteerism: Work release time to volunteer
Many New Jersey corporations have formed corporate foundations. In fact, half of the top 10 grantmaking foundations in New Jersey are corporate foundations, including Lucent Technologies Foundation, Prudential Foundation, Merck Company Foundation, American Express Foundation, and Merrill
Lynch & Company Foundation. The giving of these corporate foundations was included earlier as part
of the foundation grantmaking analysis.
For this report, a survey of 245 corporations was conducted to try to document the other aspects of
giving by New Jersey corporations, such as direct corporate giving (not through a foundation), in-kind
donations, and employee volunteerism. Only 28 companies responded to the survey. They reported
$112.5 million in national corporate giving (plus an additional $140 million in giving through corporate
foundations). These corporations donated $40.5 million to New Jersey charities in 2000, and reported
in-kind gifts of $23 million to New Jersey charities. While the survey response rate was disappointing,
the results indicate that the giving patterns of New Jersey companies are similar to those of corporations
throughout the nation, according to surveys completed by the Conference Board in 1999.
Giving Patterns in New Jersey
23
Several very generous corporations are located in New Jersey. Worth Magazine publishes an annual
ranking of the 50 most generous corporations. For 1999, three of the top 50 companies, including the
top-ranked corporation, were located in New Jersey:
Merck: Ranked first, with total 1999 charitable giving of $148.5 million representing 2.5 percent
of corporate profits.
Johnson & Johnson: Ranked ninth, with total 1999 charitable giving of $88 million representing
2.1 percent of corporate profits.
Lucent Technologies: Ranked 32nd, with total 1999 charitable giving of $38 million representing
1.1 percent of corporate profits.
The 1999 Conference Board survey found that just 45 percent of corporate giving benefited the
corporation’s home state, but that 42 percent of corporate giving remained in the location of the
corporation’s headquarters. The respondents in the New Jersey survey found that most charitable giving
by corporations is directed out of the state, but of the donations that stay in New Jersey, most is concentrated within the region of the corporation’s headquarters.
Heath and education organizations received most of the funding by corporations, according to the
Conference Board survey. The New Jersey respondents also reported that over half of all their donations
went to these types of charities. Human services providers and public benefit charities together received
one-third of all donations. Finally, arts, environmental, and international organizations received a very
small percentage of donations.
While the Conference Board reported that nationally only half of surveyed corporations reported
in-kind donations and 40 percent reported having an employee volunteerism program, most New Jersey
respondents reported both.
Individual Giving
The major source of information available on individual giving at the state level is data provided by the
IRS on charitable deductions by taxpayers. As only about one-third of taxpayers itemize deductions on
their tax returns, this does not give a complete picture of giving. The Urban Institute has developed a
Charitable Giving Model to estimate donations by those who do not itemize. Using this model, NCCS
has estimated that giving by nonitemizers averages about one-third of the total given by itemizers.
Applying this model allows for an estimation of total giving.
NCCS also purchased a special data run from the IRS by zip code on the charitable deductions taken
by taxpayers who itemize deductions. This allows for a much more in-depth analysis of giving patterns
for itemizers by location and income level. These newly available data were used to estimate giving by
New Jersey residents by region within the state.
New Jersey Gives
24
New Jersey residents donated an estimated $5.8 billion in 1999, 3.5 percent of individual giving in
the United States. Contribution levels and incomes varied significantly among the three regions in New
Jersey. In 1999, average income per tax return in all regions of New Jersey was $58,000, which is well
above the national average of $45,539. Residents of Central Jersey had the highest average income in
New Jersey, followed by North Jersey, and then South Jersey.
Average Income per Tax Return, 1999
$45,539
US
$58,000
New Jersey
North Jersey
$60,291
$66,220
Central Jersey
$46,136
South Jersey
$0
$25,000
$50,000
$75,000
Source: IRS Statistics of Income Files, 1997-1999.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
Although average incomes in New Jersey are 27 percent higher than the U.S. average, the average
New Jersey taxpayer donated $1,467 in 1999—only 13 percent more than the national average of
$1,295. Regions within the state varied, with Central Jersey first, donating 43 percent more than the
national average North Jersey followed, giving 32 percent more, while South Jersey was lowest,
donating 6 percent less than the national average.
Estimated Average Contribution, 1999
$1,295
US
$1,467
New Jersey
$1,708
North Jersey
Central Jersey
$1,848
$1,222
South Jersey
$0
$1,000
Source: IRS Statistics of Income Files 1997–1999 and the Charitable Giving Model.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
$2,000
Giving Patterns in New Jersey
25
Although New Jersey residents give a greater amount to charity, on average, than residents of other
states, they gave a smaller percentage of their incomes. In New Jersey, the average taxpayer contributed
2.4 percent of adjusted gross income in 1999, lower than the 1999 national average of 2.8 percent. South
Jersey residents contributed the largest percentage of their income, at 2.6 percent, followed by Central
Jersey residents at 2.5 percent and North Jersey residents at 2.4 percent.
Estimated Percentage of Income Contributed, 1999
2.8%
US
New Jersey
2.4%
North Jersey
2.4%
2.5%
Central Jersey
2.6%
South Jersey
2.0%
2.2%
2.4%
2.6%
2.8%
3.0%
Source: IRS Statistics of Income Files 1997–1999 and the Charitable Giving Model.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
Total estimated contributions by individual taxpayers in New Jersey were $5.8 billion in 1999, with
51 percent coming from North Jersey residents. Of the remainder, about 29 percent came from Central
Jersey and 20 percent from South Jersey.
Estimated Individual Contributions, 1999
South
Jersey
20%
North
Jersey
51%
Central
Jersey
29%
Note: Total contributions = $5.8 billion.
Source: IRS Statistics of Income Files 1997–1999 and the Charitable Giving Model.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
Summary of Findings
Charities in New Jersey
In 1999, there were 21,680 operating public charities registered as tax-exempt with the
Internal Revenue Service (IRS) under Section 501 (c)(3) of the Internal Revenue Code and
therefore eligible to receive tax-deductible contributions from donors. These New Jersey
charities represent about 3.5 percent of all the charities in the United States.
More than 6,000 operating public charities based in New Jersey filed IRS Forms 990 in
1999, which means each charity had annual gross receipts of $25,000 or more. Total
expenses for these filing organizations were $24.4 billion, and assets reported reached
$34.4 billion in 1999.
There is great diversity in what operating charities do. In 1999, almost 37 percent specialized
in human services, followed by 21 percent in education (including 1% higher education),
17 percent in health (including 3% hospitals), and 10 percent in arts. This distribution is
similar to the pattern evident throughout the United States.
There is some variation among the three regions; although North Jersey has the greatest
number of organizations, Central Jersey operating public charities are larger than those in
North Jersey for education, higher education, and health organizations (excluding hospitals).
One reason is the presence of Princeton University in the region.
Most organizations are small; in fact, about half have annual expenses of less than $100,000
and probably have fewer than two employees. This is typical of operating charities throughout the United States.
New Jersey organizations with more than $10 million in expenses represent about 4 percent
of the total number of organizations, but have 84 percent of the revenues and hold 76 percent of the assets. Within the three regions of the state, however, there are significant
differences; the Central area has more small charities.
New Jersey had about 7.5 operating public charities per 10,000 residents in 1999, compared
with an average of 8 across the United States. Within the three regions, however, Central
Jersey had the highest density at 9.1 per 10,000 residents, followed by North (7.5) and South
Jersey (6.1). There was a wide disparity among the counties within the Central region, with
densities ranging from 5.6 per 10,000 in Middlesex County to 16.8 in Mercer County.
Over the past ten years, the changes in the nonprofit sector in New Jersey have been similar
to those nationally. The number of operating public charities grew 39 percent from 1994 to
1999, while expenses grew 53 percent and total assets grew 69 percent.
Giving in New Jersey
Foundation Giving
Approximately 1,600 private foundations with assets of at least $10,000 were located in New
Jersey in 1999—about 3.2 percent of all foundations in the United States. These assets
totaled $15.8 billion. The 100 largest foundations in New Jersey held assets of $13.1 billion
in 1999, or about 83 percent of total foundation assets in the state.
27
New Jersey Gives
28
Central New Jersey holds the majority of the state’s foundation assets because it is the location of the
Robert Wood Johnson Foundation, with assets of over $8 billion in 1999. This foundation alone distributed
$290 million in grants in 1999.
All New Jersey foundations awarded $913 million dollars in grants in 1999. A sample of 200 foundations
(the 100 largest foundations, plus another 100 large foundations selected to provide better geographic
distribution among the three regions) was analyzed to provide more information on where grant dollars go.
This sample included foundations that gave grants of about $684.5 million in 1999, or about 75 percent of the
total in the state.
The sample of large New Jersey foundations gave 38 percent ($260 million) of grant dollars to New Jersey
charities in 1999. About 20 percent went to organizations in New York State, while 6 percent went to
Pennsylvania charities. The remainder went to organizations in other states (35%) and in foreign countries
(1%).
These large private foundations gave the most money to health (44%) and education (18%) organizations, but
when the Robert Wood Johnson Foundation is excluded from consideration, education (24%) and public and
societal benefit organizations (22%) received the most grant dollars from these large foundations.
There were four community foundations in New Jersey in 1999, according to The Foundation Center, with
total assets of over $81 million and total grants of almost $9 million.
Corporate Giving
Some of the nation’s most generous companies are located in New Jersey. Worth Magazine ranked Merck,
Johnson & Johnson, and Lucent Technologies as among the 50 most generous corporations in the United
States in 1999.
The majority of corporate donations by New Jersey corporations were given outside the state. The donations
that remain, however, are given to areas near the corporation’s location.
National surveys reveal that priority areas for corporate giving are education and health. The pattern in New
Jersey, based on limited survey results, appears to be similar.
Individual Giving
New Jersey residents donated an estimated $5.8 billion to charity in 1999, or about 3.5 percent of total giving
by living individuals in the United States.
In 1999, the average income per tax return in New Jersey was $58,000, which is well above the national
average of $45,539. There was variation within the state’s regions, however, with Central Jersey highest at
$66,220, followed by North Jersey at $60,291. South Jersey trailed, with an average income per tax return of
$46,136.
Although average incomes are 27 percent higher in New Jersey than the U.S. average, the average New Jersey
taxpayer donated $1,467 in 1999—only 13 percent more than the national average of $1,295. Giving among
the state’s regions varied, with Central Jersey first, donating 43 percent more than the national average. North
Jersey followed, giving 32 percent more. South Jersey was lowest, donating 6 percent less than the national
average.
Although New Jersey residents gave a greater amount to charity, on average, than residents of other states,
they gave a smaller percentage of their income. In New Jersey, the average taxpayer contributed 2.4 percent
of adjusted gross income in 1999, lower than the national average of 2.8 percent. South Jersey residents contributed the largest percentage of their income at 2.6 percent. Those in Central Jersey were second with 2.5
percent, while those in North Jersey gave 2.4 percent.
References
AAFRC Trust for Philanthropy. Giving USA, edited by M. Brown. New York: AAFRC Trust for
Philanthropy.
“The 50 Companies That Gave the Most.” 2001. Worth Magazine (December/January).
Lawrence, Steven, Robin Gluck, and Dia Ganguly. 2001. Foundation Yearbook: Facts and Figures on Private and Community Foundations. New York: The Foundation Center.
National Center for Charitable Statistics (NCCS) Web site. http://www.nccs.urban.org.
Stevenson, David R., Thomas H. Pollak, Linda M. Lampkin, Kathryn L. S. Pettit, and Nicholas
A. J. Stengel. 1997. State Nonprofit Almanac 1997: Profiles of Charitable Organizations.
Washington, D.C.: The Urban Institute Press.
29
A P P E N D I X
1
Portrait of the
Sector Tables
New Jersey Operating Public Charities’ Finances, by Type, 1999
NUMBER OF
ORGANIZATIONS
ASSETS
(IN MILLIONS OF
DOLLARS)
EXPENSES
(IN MILLIONS
DOLLARS)
Arts, Culture, and Humanities
Education (excl. higher ed)
Higher Education
Health (excl. hospitals)
Hospitals
Human Services
Environment
International and Foreign Affairs
Public and Societal Benefit
Religion
590
1,228
38
833
156
2,299
164
45
385
273
624
2,202
9,316
3,154
12,778
4,231
162
94
958
792
263
1,424
1,459
2,474
15,782
2,463
60
42
254
92
Total
6,156
34,427
24,372
Source: IRS Return Transaction File 2000, as adjusted by NCCS. The file contains information for 501(c)(3) organizations
that are required to file (those with over $25,000 in gross receipts).
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
31
New Jersey Gives
32
North New Jersey Operating Public Charities and Their Finances, by Type, 1999
9
Arts, Culture, and
Humanities
(275 organizations)
1
3
21
Education (excl. higher ed)
(603 organizations)
4
4
1
Higher Education
(23 organizations)
6
10
13
NTEE Category
Health (excl. hospitals)
(375 organizations)
9
9
2
Hospitals
(72 organizations)
68
52
37
Human Services
(1063 organizations)
11
16
2
Environment
(68 organizations)
0
0
International and Foreign
Affairs
(20 organizations)
1
0
0
Public and Societal
Benefit
(194 organizations)
1
7
Number of Organizations
Expenses
3
Assets
5
Religion
(138 organizations)
0
2
0
10
20
30
40
50
60
Percentage of Total Number of Charities
70
80
Note: Organizations classified as Unknown according to the National Taxonomy of Exempt Entities—Core Codes are not included;
they account for 2.0 percent of the total number of organizations, 0.2 percent of total assets, and 0.2 percent of total expenses.
Note: Operating public charities are a subset of reporting public charities and exclude supporting and mutual benefit organizations.
Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required to do so. Organizations not required to report include religious congregations and organizations with less than $25,000 in gross receipts.
Source: IRS Return Transaction File, 2000, as adjusted by The National Center for Charitable Statistics.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
Portrait of the Sector Tables
33
Central New Jersey Operating Public Charities and Their Finances, by Type, 1999
Arts, Culture, and
Humanities
(193 organizations)
Education (excl. higher ed)
(395 organizations)
Higher Education
(13 organizations)
NTEE Category
Health (excl. hospitals)
(241 organizations)
Hospitals
(42 organizations)
Human Services
(692 organizations)
Environment
(50 organizations)
International and Foreign
Affairs
(20 organizations)
Public and Societal
Benefit
(128 organizations)
Number of Organizations
Expenses
Assets
Religion
(63 organizations)
0
10
20
30
40
Percentage of Total Number of Charities
50
60
Note: Organizations classified as Unknown according to the National Taxonomy of Exempt Entities—Core Codes are not included;
they account for 2.0 percent of the total number of organizations, 0.2 percent of total assets, and 0.2 percent of total expenses.
Note: Operating public charities are a subset of reporting public charities and exclude supporting and mutual benefit organizations.
Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required to do so. Organizations not required to report include religious congregations and organizations with less than $25,000 in gross receipts.
Source: IRS Return Transaction File, 2000, as adjusted by The National Center for Charitable Statistics.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
New Jersey Gives
34
South New Jersey Operating Public Charities and Their Finances, by Type, 1999
Arts, Culture, and
Humanities
(119 organizations)
Education (excl. higher ed)
(229 organizations)
Higher Education
(2 organizations)
NTEE Category
Health (excl. hospitals)
(216 organizations)
Hospitals
(42 organizations)
Human Services
(533 organizations)
Environment
(46 organizations)
International and Foreign
Affairs
(5 organizations)
Public and Societal
Benefit
(62 organizations)
Number of Organizations
Expenses
Assets
Religion
(69 organizations)
0
10
20
30
40
50
60
70
Percentage of Total Number of Charities
80
90
Note: Organizations classified as Unknown according to the National Taxonomy of Exempt Entities—Core Codes are not included;
they account for 2.0 percent of the total number of organizations, 0.2 percent of total assets, and 0.2 percent of total expenses.
Note: Operating public charities are a subset of reporting public charities and exclude supporting and mutual benefit organizations.
Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required to do so. Organizations not required to report include religious congregations and organizations with less than $25,000 in gross receipts.
Source: IRS Return Transaction File, 2000, as adjusted by The National Center for Charitable Statistics.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
Portrait of the Sector Tables
35
Number of Operating Public Charities in New Jersey, by Type, 1989–1999
1989
Arts, Culture, and Humanities
Education
Education (excluding higher ed)
Higher Education
Environment
Health
Health (excluding hospitals)
Hospitals
Human Services
International and Foreign Affairs
Public and Societal Benefit
Religion
Unknown
Total
1994
1999
NUMBER
ADDED
1989–1999
PERCENTAGE
CHANGE
1989–1999
328
415
590
262
80
503
31
78
740
37
120
1,228
38
164
725
7
86
144
23
110
608
127
1,283
18
226
120
81
724
138
1,653
34
292
172
96
833
156
2,299
45
385
273
145
225
29
1,016
27
159
153
64
37
23
79
150
70
128
79
3,403
4,421
6,156
2,753
81
Note: Operating public charities are a subset of reporting public charities and exclude supporting and mutual benefit organizations. Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required
to do so. Organizations not required to report include religious congregations and organizations with less than $25,000 in
gross receipts.
Source: IRS Return Transaction File, 1990, 1995 and 2000, as adjusted by The National Center for Charitable Statistics.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
New Jersey Population, Operating Public Charities, and Density by Region, 1999
POPULATION
PERCENTAGE
OF STATE
POPULATION
NUMBER OF
PUBLIC
CHARITIES
PERCENTAGE
OF N.J. PUBLIC
CHARITIES
DENSITY OF PUBLIC
CHARITIES PER
10,000 RESIDENTS
North Jersey
Central Jersey
South Jersey
3,849,606
2,075,897
2,217,909
47.3
25.5
27.2
2,900
1,880
1,356
47.3
30.6
22.1
7.53
9.06
6.11
State Total
8,143,412
100.0
6,136
100.0
7.53
Note: Operating public charities are a subset of reporting public charities and exclude supporting and mutual benefit organizations. Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required
to do so. Organizations not required to report include religious congregations and organizations with less than $25,000 in
gross receipts.
Source: IRS Return Transaction File, 2000, as adjusted by The National Center for Charitable Statistics. 2001 County and
City Extra: Annual Metro, City and County Data, 10th Ed. Benan Press, Lanham, MD.
Prepared by The National Center for Charitable Statistics, The Urban Institute, 8/01.
New Jersey Gives
36
Distribution of Operating Public Charities in New Jersey, by Region, 1989, 1994, 1999
1999
1994
1989
NUMBER OF
PERCENTAGE OF
NUMBER OF
PERCENTAGE OF
NUMBER OF
PERCENTAGE OF
ORGANIZATIONS ORGANIZATIONS ORGANIZATIONS ORGANIZATIONS ORGANIZATIONS ORGANIZATIONS
North Jersey
Central Jersey
South Jersey
2,900
1,880
1,356
47.3
30.6
22.1
2,131
1,296
992
48.2
29.3
22.4
1,672
1,017
712
49.2
29.9
20.9
Note: Operating public charities are a subset of reporting public charities and exclude supporting and mutual benefit organizations.
Reporting public charities include only organizations that both reported (filed IRS Form 990) and were required to do so. Organizations not required to report include religious congregations and organizations with less than $25,000 in gross receipts.
Source: IRS Return Transaction File, 1990, 1995 and 2000, as adjusted by The National Center for Charitable Statistics. 2001
County and City Extra: Annual Metro, City and County Data, 10th Ed. Benan Press, Lanham, MD.
Density of Operating Public Charities in New Jersey, by Region, 1999
REGION/
COUNTY
% OF STATE
PER CAPITA NUMBER OF
% OF
% OF DENSITY PER
POPULATION POPULATION INCOME (1998) CHARITIES REGION STATE 10,000 POP.
North Jersey
Bergen
Essex
Hudson
Morris
Passaic
Sussex
Union
Warren
Region Total
857,052
747,355
552,819
463,545
485,064
144,700
498,759
100,312
3,849,606
10.5
9.2
6.8
5.7
6.0
1.8
6.1
1.2
47.3
47,101
33,102
26,970
47,915
26,748
29,180
37,340
28,093
34,556
685
679
228
507
260
89
370
82
2,900
23.6
23.4
7.9
17.5
9.0
3.1
12.8
2.8
100.0
11.2
11.1
3.7
8.3
4.2
1.5
6.0
1.3
47.3
8.0
9.1
4.1
10.9
5.4
6.2
7.4
8.2
7.5
Central Jersey
Hunterdon
Mercer
Middlesex
Monmouth
Somerset
Region Total
124,553
333,861
717,949
611,444
288,090
2,075,897
1.5
4.1
8.8
7.5
3.5
25.5
42,471
37,551
33,289
35,636
49,594
39,708
135
560
404
510
271
1,880
7.2
29.8
21.5
27.1
14.4
100.0
2.2
9.1
6.6
8.3
4.4
30.6
10.8
16.8
5.6
8.3
9.4
9.1
South Jersey
Atlantic
Burlington
Camden
Cape May
Cumberland
Gloucester
Ocean
Salem
Region Total
239,626
424,510
503,093
98,009
140,112
250,492
497,533
64,534
2,217,909
2.9
5.2
6.2
1.2
1.7
3.1
6.1
0.8
27.2
31,738
29,556
27,360
28,297
22,756
25,995
26,815
26,234
27,344
160
231
367
72
77
109
298
42
1,356
11.8
17.0
27.1
5.3
5.7
8.0
22.0
3.1
100.0
2.6
3.8
6.0
1.2
1.3
1.8
4.9
0.7
22.1
6.7
5.4
7.3
7.4
5.5
4.4
6.0
6.5
6.1
State Total
8,143,412
100.0
33,869
6,136
—
—
7.5
Sources:
Number of Charities: IRS RTF 990 File, NCCS Core Files 2000, 1995, 1990.
Population and Income by County: 2001 County and City Extra.
A P P E N D I X
2
Corporate Giving Survey
37
New Jersey Gives
38
CNJG
COUNCIL OF NEW JERSEY GRANTMAKERS/Strengthening Philanthropy in our State
New Jersey Gives
Corporate Giving Survey
Please complete the following questions about your company’s corporate giving for fiscal year
2000. The answers will be kept confidential and the survey data will be published only in aggregate form. A copy of the survey results will be made available to you upon request, at no charge.
Organization Name _____________________________________________________________
Address _______________________________________________________________________
City, State, ZIP _________________________________________________________________
Contact Name __________________________________________________________________
Contact Title___________________________ Contact Department _______________________
Contact Phone _____________________ Fax ___________________Email _________________
1. Total Corporate Giving
Please list the amount your company donated to charity. Include the value of sponsorships and
matching grants to the extent possible. Exclude employee volunteerism and in-kind giving,
which are covered separately in question 3.a. Some companies give through a Foundation.
Please list giving through a Foundation separately from direct corporate giving.
$______________ Total FY2000 Corporate Contributions
$______________ Total FY2000 Corporate Contributions to organizations in New Jersey
$______________ Total FY2000 Giving through a Corporate Foundation
$______________ Total FY2000 Giving to organizations in New Jersey through a
Corporate Foundation
$______________ Total FY2000 Giving in New Jersey
2. Corporate Giving Trends
Please list the percentage your level of corporate giving changed between FY1999 and FY2000,
and the percentage you anticipate your level of corporate giving will change between FY2000
and FY2001. Please include a + or – indicator.
______________ % Percentage Change from FY1999 Total Corporate Giving
______________ % Anticipated Percentage Change for FY2001 Total Corporate Giving
Portrait of the Sector Tables
39
3. New Jersey Corporate Giving
Generous corporations serve our state. The following questions will help us understand how
your efforts are distributed. To the extent possible, estimating if necessary, please provide dollar and percentage information for FY2000 Total Corporate Giving in New Jersey.
3.a. Non-Cash Giving in New Jersey
Does your company make in-kind donations (pro-bono goods or services donated by your
business)? ________________ Yes ______________ No
What type? _________________________________________________________________
If you place a value on in-kind donations, please provide a figure. $_____________________
Does your company have an Employee Volunteerism program (work release time to
volunteers)? _______________ Yes ______________ No
If you place a value on Employee Volunteerism, please provide a figure. $________________
3.b. Type of Charitable Organizations Served by your Total Giving in New Jersey
__________ % Arts, Culture, & Humanities
__________ % Education
__________ % Environment & Animal
__________ % Health
__________ % Human Services
__________ % International, Foreign Affairs, & National Security
__________ % Public, Societal Benefit, Community Improvement
3.c. New Jersey Region Served
_ _ _ _ _ _ _ % North Jersey (Counties of Bergen, Essex, Hudson, Morris, Passaic, Sussex,
Union, Warren)
_ _ _ _ _ _ _ % Central Jersey (Counties of Hunterdon, Middlesex, Mercer, Monmouth,
Somerset)
_ _ _ _ _ _ _ % South Jersey (Counties of Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Ocean, Salem)
Thank you for taking the time to complete this survey!
No later than June 30th, please return the survey in the
enclosed stamped envelope, or fax both sides of this survey to
FAX 609/777-1096
Council of New Jersey Grantmakers
101 West State Street, Trenton, NJ 08608 • 609/341-2022 • www.cnjg.org
A P P E N D I X
3
Individual Giving Tables
Income and Charitable Giving Estimates for the United States, New Jersey,
and New Jersey Regions, 1997–1999
1999
United States
Total Itemizer Contribution
$122,726,402,000
Total Itemized Returns
40,529,571
Avg. Itemizer Contrib.
$3,028
Total Nonitemizer Returns
87,138,319
Total Nonitemizer Contrib.
$42,586,061,494
Total Contributions
$165,312,463,494
Total Returns
127,667,890
Contrib. per Return
$1,295
Total AGI
$5,813,855,173,000
AGI per Return
$45,539
Pct. Contribution
2.84%
New Jersey
Total Itemizer Contribution
Total Itemized Returns
Avg. Itemizer Contrib.
Itemizer AGI
Avg. Itemizer AGI
Avg. Pct. Itemizer Contrib.
Total Nonitemizer Contrib.
Total Nonitemizer Returns
Nonitemizer AGI
Avg. Nonitemizer AGI
$4,342,232,000
1,634,274
$2,657
$171,149,419,260
$104,725
2.54%
$1,506,754,504
2,353,386
$60,133,579,740
$25,552
PERCENTAGE
CHANGE
1997–1999
1998
1997
$107,435,023,000
38,406,736
$2,797
86,986,848
$37,279,952,981
$144,714,975,981
125,393,584
$1,154
$5,381,508,195,000
$42,917
2.69%
$97,060,757,000
36,879,420
$2,632
86,177,433
$33,680,082,679
$130,740,839,679
123,056,853
$1,062
$4,950,214,359,000
$40,227
2.64%
26.4
9.9
15.1
1.1
26.4
26.4
3.7
21.9
17.4
13.2
7.7
$3,895,093,000
1,565,950
$2,487
$157,417,695,840
$100,525
2.47%
$1,351,597,271
2,358,175
$55,308,920,160
$23,454
$3,521,392,000
1,540,246
$2,286
$144,869,161,000
$94,056
2.43%
$1,221,923,024
2,314,399
$51,269,444,000
$22,152
23.3
6.1
16.2
18.1
11.3
4.4
23.3
1.7
17.3
15.3
(Continued)
41
New Jersey Gives
42
Income and Charitable Giving Estimates for the United States, New Jersey,
and New Jersey Regions, 1997–1999 (Continued)
1999
1998
1997
PERCENTAGE
CHANGE
1997–1999
New Jersey
Total Contributions
Total Returns
Contrib. per Return
Total AGI
AGI per Return
Pct. Contribution
$5,848,986,504
3,987,660
$1,467
$231,282,999,000
$58,000
2.53%
$5,246,690,271
3,924,125
$1,337
$212,726,616,000
$54,210
2.47%
$4,743,315,024
3,854,645
$1,231
$196,138,605,000
$50,884
2.42%
23.3
3.5
19.2
17.9
14.0
4.6
North Jersey
Total Itemizer Contribution
Total Itemized Returns
Avg. Itemizer Contrib.
Total Nonitemizer Returns
Total Nonitemizer Contrib.
Total Contributions
Total Returns
Contrib per Return
Total AGI
AGI per Return
Pct. Contribution
$2,431,649,920
882,310
$2,756
1,035,755
$843,782,522
$3,275,432,442
1,918,064
$1,708
$115,641,499,500
$60,291
2.83%
$2,181,252,080
868,252
$2,512
1,019,252
$756,894,472
$2,938,146,552
1,887,504
$1,557
$106,363,308,000
$56,351
2.8%
$1,794,755,000
711,920
$2,521
1,143,052
$622,779,985
$2,417,534,985
1,854,972
$1,303
$99,023,759,000
$53,383
2.44%
35.5
23.9
9.3
-9.4
35.5
35.5
3.4
31.0
16.8
12.9
16.0
Central Jersey
Total Itemizer Contribution
Total Itemized Returns
Avg. Itemizer Contrib.
Total Nonitemizer Returns
Total Nonitemizer Contrib.
Total Contributions
Total Returns
Contrib per Return
Total AGI
AGI per Return
Pct. Contribution
$1,389,514,240
457,597
$3,037
555,269
$482,161,441.28
$1,871,675,681
1,012,866
$1,848
$67,072,069,710
$66,220
2.8%
$1,246,429,760
438,466
$2,843
558,262
$432,511,126.72
$1,678,940,887
996,728
$1,684
$61,690,718,640
$61,893
2.7%
$1,043,621,000
435,375
$2,397
545,335
$362,136,487
$1,405,757,487
980,710
$1,433
$55,938,723,000
$57,039
2.5%
33.1
5.1
26.7
1.8
33.1
33.1
3.3
28.9
19.9
16.1
11.0
South Jersey
Total Itemizer Contribution
$955,291,040
Total Itemized Returns
424,911
Avg. Itemizer Contrib.
$2,248
Itemizer AGI
$33,027,212,257.20
Total Nonitemizer Returns
627,831
Total Nonitemizer Contrib.
$331,485,991
Total Contributions
$1,286,777,031
Total Returns
1,052,742
Contrib per Return
$1,222
Total AGI
$48,569,429,790
AGI per Return
$46,136
Pct. Contribution
2.6%
$856,920,460
407,147
$2,105
$30,377,360,764.80
628,822
$297,351,400
$1,154,271,860
1,035,969
$1,114
$44,672,589,360
$43,122
2.6%
$683,016,000
392,951
$1,738
$28,123,298,000
626,012
$237,006,552
$920,022,552
1,018,963
$903
$41,176,123,000
$40,410
2.2%
39.9
8.1
29.3
17.4
0.3
39.9
39.9
3.3
35.4
18.0
14.2
18.6
Portrait of the Sector Tables
43
Income and Charitable Giving Comparisons for the United States, New Jersey,
and New Jersey Regions, 1997–1999
Total Contributions ($)
United States
New Jersey
North Jersey
Central Jersey
South Jersey
Contributions per Return ($)
United States
New Jersey
North Jersey
Central Jersey
South Jersey
AGI per Return ($)
United States
New Jersey
North Jersey
Central Jersey
South Jersey
Contributions as a
Percentage of AGI (%)
United States
New Jersey
North Jersey
Central Jersey
South Jersey
Contributions per Return ($)
South Jersey
Central Jersey
North Jersey
New Jersey
United States
AGI per Return ($)
South Jersey
Central Jersey
North Jersey
New Jersey
United States
Contributions as a
Percentage of AGI (%)
South Jersey
Central Jersey
North Jersey
New Jersey
United States
1999
1998
1997
PERCENTAGE
CHANGE
1997 TO 1999
165,312,463,494
5,848,986,504
3,275,432,442
1,871,675,681
1,286,777,031
144,714,975,981
5,246,690,271
2,938,146,552
1,678,940,887
1,154,271,860
130,740,839,679
4,743,315,024
2,417,534,985
1,405,757,487
920,022,552
26.4
23.3
35.5
33.1
39.9
1,295
1,467
1,708
1,848
1,222
1,154
1,337
1,557
1,684
1,114
1,062
1,231
1,303
1,433
903
21.9
19.2
31.0
28.9
35.4
45,539
58,000
60,291
66,220
46,136
42,917
54,210
56,351
61,893
43,122
40,227
50,884
53,383
57,039
40,410
13.2
14.0
12.9
16.1
14.2
2.8
2.5
2.8
2.8
2.6
2.7
2.5
2.8
2.7
2.6
2.6
2.4
2.4
2.5
2.2
7.7
4.6
16.0
11.0
18.6
1,222
1,848
1,708
1,467
1,295
1,114
1,684
1,557
1,337
1,154
903
1,433
1,303
1,231
1,062
35.4
28.9
31.0
19.2
21.9
46,136
66,220
60,291
58,000
45,539
43,122
61,893
56,351
54,210
42,917
40,410
57,039
53,383
50,884
40,227
14.2
16.1
12.9
14.0
13.2
2.6
2.5
2.4
2.4
2.8
2.6
2.7
2.8
2.5
2.7
2.2
2.5
2.4
2.4
2.6
18.6
–0.5
–1.7
–0.8
7.7
Source: 1997 IRS Individual Taxpayer File by Zip Code special for NCCS and adjusted by NCCS.
Estimates of nonitemizer giving from the Urban Institute Charitable Giving Model.