Why do charities get more donations at the end of the year?
Mostly US data show a strong December. Common explanations: the tax calendar, the holiday season and many appeals at once. Here is what we can and cannot say.
Many charities receive more gifts in December than in other months. You mostly see this in American data on online giving. Nobody knows exactly why. Three reasons are usually given: the tax calendar, the holiday season and the fact that almost every organisation makes an appeal at the same time. We found no comparable public figures for Belgium, the Netherlands or France, so we stay careful.
What do we really know about December giving?
The evidence comes from the United States. M+R Benchmarks, an annual American study of online fundraising, reports that December is the strongest month for online giving at many organisations, with big differences between sectors. An article by Neon One summarises those figures.
Other sources give other percentages, depending on the dataset and the definition. That is why we deliberately do not quote an exact percentage here: figures differ by source, and they are not Belgian or Dutch figures.
What you can take from this: for many organisations the end of the year is an important moment, but how important differs by sector and by organisation. So look at your own numbers from last year.
Reason 1: the tax calendar
A gift counts for the tax return of the year in which you make it. Anyone who wants a tax benefit this year therefore has to give before 31 December. The rules differ by country:
- Belgium: a 30% tax reduction for gifts made since 1 January 2025, provided you give at least €40 per year to the same recognised institution (FOD Financiën). Most institutions send the certificates in March or April.
- France: 66% of the gift is deducted from income tax, and 75% for help to people in difficulty, up to €2,000 (service-public.gouv.fr).
- Netherlands: gifts to an ANBI can be deductible under conditions. The conditions and thresholds are on belastingdienst.nl.
We do not give personal tax advice. Whether a donor really uses the benefit depends on their own situation. What is certain is that it is a good reason to remind donors in December that the calendar year is ending.
Reason 2: the season itself
Autumn and the holidays are, for many people, a time to look back, be together and share. Many organisations play on this with stories about warmth and solidarity. That this behaviour explains why people give more is a common explanation, but we found no research showing it for Belgium or the Netherlands. Treat it as a hypothesis, not as a fact.
Reason 3: everyone is asking
Because many organisations make an appeal in the same weeks, there is also more to choose from. That means two things for you: donors are used to being asked in December, but the competition in their inbox is bigger too. A clear story, one button and a fast payment page make the difference.
What does this mean for your organisation?
- Plan your appeal early enough that you do not have to do everything in the last week.
- Mention, without exaggerating, that the gift still falls in this calendar year, and be correct about the certificate. Only promise it if your organisation is recognised and can issue it.
- Offer a monthly gift next to a one-off gift. Then a December gift does not stay limited to one month.
- Thank quickly and show what the gift did.
How does WeGlow help?
On a WeGlow donation page you give one-off and monthly gifts their own amounts, with a label per amount. The donor goes through three steps: amount, details and summary. With WeGlow Mail you send your appeal in four steps (write, choose who gets it, check, send), and Glowie can write a first draft that you review.
Afterwards you can send the tax certificates to all eligible donors with one click. That is not automatic: you start it.
WeGlow Mail is free up to 250 contacts; with the Pro platform plan (€40 per month or €400 per year, excl. VAT) mailing is included up to 2,500 contacts. Check the current prices in your dashboard.
Frequently asked questions
Do I have to run my campaign in December?
Not necessarily. Look at your own yearly numbers. If December works for you, build on it; if not, try another moment.
Is it correct to say a gift is "tax deductible"?
Only if your organisation meets the conditions in your country. In Belgium the institution must be recognised. Link to the official page.
What share of the year falls in December?
It differs greatly by source and sector, and we found no reliable Belgian or Dutch figures. Look at your own data.
Read next
- End-of-year fundraising checklist for charities
- How do I plan an end-of-year fundraising campaign?
- How do I thank year-end donors and send tax certificates?
Sources
- Neon One, year-end giving statistics: summary of M+R Benchmarks: December is a strong month for online giving at many US organisations, with sector differences
- Giften (FOD Financiën): 30%, at least €40 per year per institution, certificates in March or April
- service-public.gouv.fr: 66% and 75% up to €2,000
- Belastingdienst, giften: Dutch rules on deducting gifts
(checked on 2 October 2026)
More from Glowie
- The complete end-of-year fundraising guide
- The Complete GivingTuesday Guide for Non-Profits
- End-of-year fundraising checklist for charities
- GivingTuesday email and social media ideas
- GivingTuesday matching gifts and challenges explained