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Index: Community Living / Subcategory: Community Living

Public Charities

Date posted: 05/21/2008

Chart Directory:

Nonprofit charitable organizations, exempt under section 501(c)(3) of the Internal Revenue Code, include organizations whose purposes are charitable, educational, religious, or scientific. These organizations can receive tax-deductible contributions and must serve the public interest in a manner that supports their charitable mission (Internal Revenue Service). For further information on the exemption requirements of a 501(c)(3), see the Exemption Requirements page of the IRS.

For tax purposes, public charities with annual gross receipts above $25,000 must file a Form 990. The financial information from this form is made public so that individuals may inspect an organization's financial status (Internal Revenue Service).

Public charities do not include foundations, also exempt as 501(c)(3) organizations.

What this chart shows: Number of Public Charities - Larimer County

Number of Public Charities - Larimer County

Data Source: National Center for Charitable Statistics

See data table

What these data tell us:

From 2004 to 2008, there was an increase in the number of public charities registered in Larimer County. However, the number of charities filing a Form 990 (explanation available at the Internal Revenue Service), meaning those typically with assets of $25,000 or more, did not increase significantly.

What this chart shows: Public Charities by Type - Larimer County, 2008

Public Charities by Type - Larimer County, 2008

Data Source: National Center for Charitable Statistics

See data table

What these data tell us:

The National Taxonomy of Exempt Entities (NTEE) classifies nonprofit organizations recognized as tax exempt. The classification was created to create uniformity and comparability among organizations for the collection and analysis of data about types of organizations (National Center for Charitable Statistics).

In 2008, the largest percentages of public charities in Larimer County were classified as Health and Human Services agencies. Types of agencies for each group include the following:

For a more comprehensive listing of how different charity types are classified, see the National Center for Charitable Statistics' NTEE Code Index, scroll down and select 'Lookup Tables'.

What this chart shows: Generosity in Colorado*, 2001-2004

Generosity in Colorado*, 2001-2004

*Lower ranks indicate better performance

Data Source: Catalogue for Philanthropy: Generosity Index

See data table

What these data tell us:

The Generosity Index is an index put forth by the Catalogue for Philanthropy, a charitable organization with the purpose of donor education. The index is computed by taking a state's Average Adjusted Gross Income and comparing it to the Average Itemized Charitable Contribution. The difference between the two is then ranked nationally, giving states an idea of how much they are giving (Giving Rank) in relation to the income of their residents (Having Rank). The higher a state's ranking, the lower its level of generosity (high AGI rank equals low rank for charitable contributions). Ranks for each year were based on tax data from two years prior (therefore, a state's rank for 2001 was based on 1999 tax information).

What this chart shows: Contributions as a Percentage of AGI by Income Bracket

Contributions as a Percentage of AGI by Income Bracket

Data Source: Catalogue for Philanthropy: Generosity Index

See data table

What these data tell us:

In 2002, average charitable contributions, as a percentage of the average adjusted gross income for Colorado, appeared to decrease as income increased, for all income brackets up to $200,000. On average, those individuals making $75,000 or more gave a percentage of their adjusted gross income that was approximately half of what those individuals making less than $75,000 contributed. In 1997, the IRS released data on AGI and itemized contributions. The findings indicated that, for Colorado, filers making $50,000 and over who itemized contributions donated 3.1% of their average AGI. In contrast, filers making less than $50,000 who itemized contributions donated 4.2% of their average AGI (National Center for Charitable Statistics).

The Colorado Nonprofit Association 2007 report 'The State of Giving' has 2005 income tax data and shows the most generous communities in Larimer County are Estes Park and Loveland exceeding the national and state average, while Fort Collins matches the Colorado average.

Additional Information:

On Compass -

Outside Compass -

Industry Standards or Targets:

N/A

Data Table:

Number of Public Charities - Larimer County

Number Registered

Number Filing 990

Number Not Filing

2004

911

382

529

2005

910

371

539

2006

910

387

523

2007

973

380

593

2008

994

387

607

See chart

Public Charities by Type - Larimer County, 2008

Arts, Culture, Humanities

123

Education

144

Education, higher

4

Environment

66

Health

73

Hospitals

5

Human Services

233

International

25

Mutual Benefit

2

Public or societal benefit

104

Religion

211

Unknown

5

Total

995

See chart

Generosity in Colorado*

Having Rank

Giving Rank

Generosity

Index

2001

7

26

41

2002

8

28

43

2003

10

32

43

2004

10

30

42

*Lower ranks indicate better performance

See chart

Contributions as a Percentage of Average AGI - Colorado, 2002

Average AGI

Average Contribution

Percentage Contribution

All Returns

$49,778

$3,196

6.4%

Under $75,000

$27,405

$1,732

6.3%

$75,000 to $100,000

$86,049

$2,460

2.9%

$100,000 to $200,000

$131,597

$3,575

2.7%

$200,000+

$486,305

$20,048

4.1%

See chart