Advancing the research, education and public understanding of philanthropy is the mission of the Giving USA Foundation, founded in 1985 by the Giving Institute: Leading Consultants to Non-Profits (formerly American Association of Fundraising Counsel).

Headquartered in Glenview, Ill., the Foundation publishes data and trends about charitable giving through its seminal publication, Giving USA, and quarterly newsletters on topics related to philanthropy. Prior to the formation of the Foundation, Giving USA was published directly through the auspices of the AAFRC. The book has documented who gives what to whom for more than 50 years.