Giving USA 2008, a publication of the Giving USA Foundation that is researched and written at the Center on Philanthropy, covers estimated giving in 2007, which reached $306.39 billion, setting a new record. Giving is 2.2 percent of gross domestic product, remaining for another year above the 40-year average of 1.8 percent.

The 2008 edition of Giving USA contains estiamtes for charitable giving in the U.S. for 2007, plus selected results from a survey of nonprofit organizations in the public-society benefit subsector; a table of average amounts contributed by people in different religious traditions based on The Center on Philanthropy Panel Study; an estimate of the amount transferred to charities through IRAs in late 2006 and in 2007; and more results and information of use to all nonprofit leaders, donors, and managers.