Americans give. It’s woven into who we are. A total of 1.8 million nonprofits operate across this country, feeding the hungry, sheltering the homeless, treating the sick, educating children and rebuilding communities after disasters.
Executive Summary Philanthropy thrives when individuals and organizations are free to give, organize, and innovate with minimal interference from government. The Free to Give Index of 2026 is a comprehensive, Read more…
Highlights Strong nonprofit freedom environment: Arizona ranks 5th in Nonprofit Freedom, benefiting from minimal registration requirements and zero-dollar filing fees, light paid solicitor requirements, and no audit requirements. Above-average policy Read more…
Highlights Strong mandates and protections: Arkansas ranks 5th in Donor Confidence, supported by donor privacy protections, generally deductible charitable gifts, and a DAF-friendly environment. Predictable regulatory process: New regulations require Read more…
Highlights Very weak mandates and protections: California ranks 50th in Donor Confidence, providing no donor standing, no general sales tax exemption, and only very weak UPMIFA safeguards for charitable assets. Read more…
Highlights Stronger broad policy environment: Colorado ranks 9th in the Broad Policy Environment, benefiting from light occupational licensing regulations and relatively high economic freedom. Moderately favorable nonprofit freedom conditions: With Read more…
Highlights Moderately poor broad policy environment: Connecticut ranks 33rd in the Broad Policy Environment. It has lighter-than-average occupational licensure regulations, average economic freedom, and poor tax competitiveness. Heavy registration and Read more…
Highlights Strong nonprofit freedom environment: Delaware ranks 8th in Nonprofit Freedom, benefiting from the absence of statewide charitable solicitation registration and zero-dollar filing fees. It also has limited paid solicitor Read more…
Highlights Moderately strong policy environment: Florida ranks 13th in the Broad Policy Environment, scoring high on tax competitiveness and economic freedom indices, but weak on measures of occupational freedom. Heavy Read more…
Highlights Above-average mandates and protections: Georgia ranks 12th in Donor Confidence, supported by donor privacy protections, a donor standing statute, generally deductible charitable contributions, and a DAF-friendly environment. Moderately strong Read more…
Highlights Above-average nonprofit freedom: Hawaii ranks 17th in Nonprofit Freedom. While it has no charity registration fees, it’s annual reporting fees can be steep and it imposes quite a few Read more…
Highlights Exceptional charitable freedom: Idaho ranks 3rd in Nonprofit Freedom. It has no registration requirement, zero-dollar filing fees, and minimal reporting obligations for charities and fundraising professionals. It also has Read more…
Highlights Middling broad policy: Illinois performs better in the Broad Policy Environment than in other areas, ranking 19th. This is mostly driven by its relatively low occupational licensure burdens (9th Read more…
Highlights Strong broad policy climate: Indiana ranks 5th in the Broad Policy Environment, benefiting from favorable occupational licensing rules, a competitive tax structure, and moderately high levels of economic freedom. Read more…
Highlights High charitable freedom: Iowa ranks 6th in Nonprofit Freedom, with no registration requirement, zero-dollar filing fees, minimal nonprofit reporting requirement, minimal paid solicitor regulations, and no audit requirement. Nation-leading Read more…
Highlights Strong overall policy environment: Kansas ranks 4th in the Broad Policy Environment, benefiting from some the least burdensome occupational licensing regulations in the country and moderately high economic freedom. Read more…
Highlights Exceptional donor confidence: Kentucky is tied with Iowa, Kansas, and Montana for 1st in this category, with donor standing, donor privacy protections, and generally deductible contributions. Moderate nonprofit freedom: Read more…
Highlights Stronger performance in donor confidence: Louisiana ranks 12th in this category, supported by donor privacy protections, generally deductible charitable contributions, and a DAF-friendly environment. Predictable rulemaking process: New regulations Read more…
Highlights Middling nonprofit freedom: Maine ranks 22nd in Nonprofit Freedom due to relatively extensive regulatory burdens but low fee structures and no audit requirements. Robust tax incentives: Maine allows both Read more…