Public and societal benefit charities, by the numbers.
3,222 of them filed a full Form 990 and spent $13.1B between them.
- 3,222
- charities filing a full Form 990, 912 spending $1M+
- $13.1B
- spent in their latest year, with $7.1B coming in as gifts and grants
- 32%
- of all that spending by the 10 biggest
The biggest 393 public and societal benefit charities.
| # | Charity | Spending | Program share | Cost to raise $1 | Savings | CEO pay |
|---|---|---|---|---|---|---|
| 1 | Consortium Management Group Bedminster, NJ · Other · FY 2025 | $1.0B | 99% | – | 1 mo | $785K |
| 2 | The Rand Santa Monica, CA · Other · FY 2025 | $527.3M | 83% | 1¢ | 12 mo | $1.09M |
| 3 | Veteran Tickets FoundationOur file Tempe, AZ · Other · FY 2025 | $402.1M | 99% | 0¢ | 1 mo | $367K |
| 4 | Community Strategies Oklahoma City, OK · Other · FY 2025 | $298.7M | 100% | – | 0 mo | – |
| 5 | National Endowment for DemocracyOur file Washington, DC · Other · FY 2025 | $298.4M | 90% | 0¢ | 0 mo | $432K |
| 6 | Educational Credit Minneapolis, MN · Other · FY 2024 | $261.6M | 82% | 0¢ | 2 mo | $1.37M |
| 7 | Consumer Reports Yonkers, NY · Other · FY 2025 | $244.7M | 86% | 27¢ | 16 mo | $887K |
| 8 | Association of the Graduates of the United States Military AcademyOur file West Point, NY · Other · FY 2024 | $209.9M | 92% | 13¢ | 37 mo | $349K |
| 9 | Nyc School Bus Umbrella Services Brooklyn, NY · Other · FY 2025 | $195.3M | 97% | 0¢ | 1 mo | – |
| 10 | Neo PhilanthropyOur file New York, NY · Other · FY 2024 | $184.9M | 94% | 1¢ | 11 mo | $328K |
| 11 | United Service OrganizationsOur file Arlington, VA · Other · FY 2024 | $163.5M | 68% 63% CPA view | 22¢ 26¢ CPA view | 8 mo | $735K |
| 12 | Center for Internet Security Clifton Park, NY · Other · FY 2025 | $143.1M | 63% | 0¢ | 1 mo | $1.18M |
| 13 | The Heritage FoundationOur file Washington, DC · Other · FY 2024 | $142.2M | 83% 74% CPA view | 19¢ 31¢ CPA view | 28 mo | $853K |
| 14 | Stand Together Foundation Arlington, VA · Other · FY 2024 | $114.2M | 98% | 8¢ | 23 mo | $368K |
| 15 | Breakthrough Energy Foundation Kirkland, WA · Other · FY 2024 | $109.3M | 100% | 0¢ | 8 mo | – |
| 16 | American National Standards Institute New York, NY · Other · FY 2025 | $101.8M | 69% | – | 6 mo | $743K |
| 17 | Island Peer Review Organization Jericho, NY · Other · FY 2025 | $96.0M | 79% | – | 17 mo | $831K |
| 18 | Consortium for Elections & Washington, DC · Other · FY 2025 | $93.1M | 100% | 0¢ | 0 mo | – |
| 19 | Conference of State Bank Supervisors Washington, DC · Other · FY 2024 | $91.5M | 93% | – | 25 mo | $698K |
| 20 | Capital Impact Partners Arlington, VA · Other · FY 2025 | $86.6M | 81% | 18¢ | 24 mo | $1.19M |
| 21 | Accesslex Institute West Chester, PA · Other · FY 2025 | $83.2M | 89% | – | 144 mo | $1.03M |
| 22 | Transportation Research Center East Liberty, OH · Other · FY 2025 | $79.5M | 91% | 0¢ | 10 mo | $487K |
| 23 | Financial Accounting Foundation Norwalk, CT · Other · FY 2025 | $75.0M | 78% | – | 20 mo | $797K |
| 24 | St Louis Municipal Finance Saint Louis, MO · Other · FY 2025 | $73.1M | 100% | 0¢ | 11 mo | – |
| 25 | Corporacion Para La Promocion De San Juan, PR · Other · FY 2025 | $73.1M | 100% | – | 3 mo | $192K |
Program share = program expenses ÷ total expenses (Part IX, line 25). Cost to raise $1 = fundraising expenses ÷ contributions (Part IX, Part VIII line 1h). Savings = net assets ÷ annual spending × 12, which includes buildings, endowments and restricted gifts, so zoos and aquariums run high. CEO pay is reportable compensation from the charity (Part VII). “CPA view” moves joint fundraising costs reported on line 26 out of programs. Names link to our file where we have one, otherwise to the filing on ProPublica.
Benchmarks for public and societal benefit.
Medians across 912 charities spending $1M or more. Use them to judge any charity in this cause.
- 84%
- median program share, as reported
- 2¢
- median cost to raise $1, among charities taking in $100K+ in gifts
- 9 mo
- median net assets, in months of spending
| Annual spending | Charities | Median CEO pay | Median program share |
|---|---|---|---|
| $1–5M | 606 | $161K | 83% |
| $5–25M | 219 | $259K | 85% |
| $25–100M | 66 | $400K | 84% |
| $100M+ | 21 | $870K | 86% |
The yes-or-no answers.
Counts of public and societal benefit charities answering “yes” (or failing a basic check) in their latest Form 990. The charities answer these themselves.
charities told the IRS they discovered a significant diversion of assets (theft, embezzlement or misuse).
charities reported a paid fundraiser that kept half or more of what it raised.
charities reported an excess benefit transaction with an insider.
charities had $2M+ in revenue and no audited financial statements.
charities had $1M+ in revenue and no conflict-of-interest policy.
charities reported loans to or from officers or directors.
A “yes” is a reason to read the filing, not a verdict. Learn what each answer means in how to check a charity, and see how we read a 990.
Every public and societal benefit charity we cover.
Questions about public and societal benefit charities.
What is the largest public and societal benefit charity?
By spending, Consortium Management Group (NJ), at $1.0B in its fiscal year ending 2025, per its Form 990.
How much do public and societal benefit charity CEOs make?
The median CEO of a public and societal benefit charity spending $1–5M a year was paid $161K. At charities spending $100M or more, the median was $870K. Figures are reportable compensation from the charity, Form 990 Part VII.
What percentage of donations to public and societal benefit charities goes to programs?
The median public and societal benefit charity spending $1M or more reported 84% of its spending on programs, on Form 990 Part IX. That is the charity's own split. Some charities count part of their fundraising mail as program work; our pages show the number both ways.
How many public and societal benefit charities are there?
3,222 public and societal benefit organizations filed a full Form 990 in the IRS's 2025 and 2026 e-file releases, 912 of them spending $1 million or more. Thousands more file the short 990-EZ or the 990-N postcard.
Where this comes from.
Each charity's latest Form 990 in the IRS's 2025 and 2026 e-file releases, joined to the IRS Exempt Organizations Business Master File for its NTEE cause code. Organizations that file as charities but aren't funded like one (research contractors, sports bodies and similar) are left out of the comparison table. Charities that file a 990-EZ or 990-N aren't included. Figures are as filed; we haven't reviewed each one, except where a charity has our full file.
Charity Math, “Public and societal benefit charities, by the numbers,” data as of 2026-11-07. https://charitymath.com/causes/public-and-societal-benefit/