Most big companies cut giving in 2025 as a new 1% deduction floor looms, CECP finds

Chief Executives for Corporate Purpose (CECP) released its Giving in Numbers: 2026 Edition on October 15. Drawing on 2025 data from 152 companies with $19 billion in total community investment, a figure that counts direct cash, foundation cash and non-cash gifts such as products and pro bono services, the report found that aggregate giving was flat even though 52% of companies gave less.

Growth concentrated at the top

Among companies that reported in comparable years, median community investment rose 7.5% to $23.5 million and top-quartile giving rose 10.6%, CECP said. Top-quartile companies now give 2.79 times the median, up from 2.47 times in 2021.

Causes did not fare equally. In a matched set of companies from 2023 to 2025, median giving to civic and public affairs rose 39% and to the environment 22%. Health and social services fell 28%, disaster relief 26% and K-12 education 11%.

"At first glance, 2025 looks like a good year since the median went up, most companies actually cut back, while a smaller group invested significantly more," said Kate Stobbe, CECP's director of corporate insights, in the release.

A new floor on the deduction

Under the One Big Beautiful Bill Act, starting in 2026 a corporation's charitable gifts are deductible only above 1% of taxable income. CECP estimated that median deductible giving was 0.39% of pre-tax profit, so roughly four in five companies would get no deduction at their 2025 giving levels. Looking ahead, 42% of companies expect their 2026 budgets to decline and 33% expect an increase. Our guide to what the 2026 deduction rules change covers the parallel changes for individual donors.

"Corporate giving is no longer on autopilot," said Daryl Brewster, CECP's CEO.

Employees and foundations

Employee programs held up: 94% of companies offer matching gifts, average volunteer participation stayed at 25%, and 60% now offer employee hardship funds. Of the companies surveyed, 84% have a corporate foundation, and foundations administer 56% of corporate cash giving. Giving teams are stretched further, with cash managed per staff member rising from $1.5 million to $2.0 million.

What nonprofits should watch

We have not reviewed the full report; the figures here come from CECP's release, and its sample covers large companies only. In our view, two points matter for fundraisers. Corporate support is concentrating among fewer, bigger givers, and employee programs are the steadier channel. Health, human services and disaster groups that rely on corporate grants may want to ask funders now about 2026 budgets, and make sure supporters know whether their employer matches gifts.