Almost every American does it. In 2007, the population of the United States gave $306 billion to charity. That sum represents 2.3 percent of the average American’s disposable income. Two-thirds of all households contributed funds to nonprofit institutions. For each of the last five years, Americans donated more to their favorite organizations and causes than they saved for themselves. And of that total, corporations gave $15.7 billion, or about 1 percent of their pretax income.1 Giving is not a spontaneous act. People, corporations, and foundations donate funds largely because they are asked to do so.