Major Giving Trends in 2026: What 350 Fundraisers Told Us

Major giving trends in 2026 are reshaping how nonprofits approach major gift fundraising. From tax law changes and donor concentration to next-generation philanthropy and AI adoption, the landscape is shifting quickly.

We recently hosted a live webinar, Make 2026 a Breakthrough Year for Major Gifts, and let’s just say, the energy in the (virtual) room was incredible. Here it is on YouTube if you’d like to watch!

More than 350 fundraisers from across the country joined members of our consulting team – Vice President of Client Services Gina Vaughn, Client Services Manager Olivia Peraino, and Senior Consultant Chuck Davis – for a conversation about the six shifts every major gift fundraiser needs to know right now. We polled the audience throughout the session, and more than 200 folks responded, on average, for each question. The results were pretty interesting.

So interesting that we thought we’d share them with you. 

Shift #1: Tax Policy Is Changing the Way Donors Give

The tax bill passed last summer shook things up. A new 0.5% AGI floor on charitable deductions for itemizers, a 35% cap on deduction value for top brackets, and a new above-the-line deduction for non-itemizers. These are real changes that affect how your donors think about giving.

But here’s the thing. Tax policy doesn’t actually change your donors’ generosity. What it changes is the timing, the method, and the vehicle they choose.

As Gina put it during the webinar: we already suspect that many donors bundled gifts at the end of 2025 in anticipation of these changes. Tax advisors were telling their clients to do just that. So the money is still flowing. It’s just flowing differently.

What the audience told us: When we asked whether attendees have varied giving options ready to present to donors within the context of the new tax law, 57% said yes… but 37% said no. 

That’s a significant gap, and it matters. Because when a donor signals they’re ready to give, you need to be ready to meet them with options that align with their financial goals, whether that’s a donor-advised fund, a qualified charitable distribution from a retirement account, or a bundled multi-year gift.

We also asked: If a donor you’ve been cultivating for 12 months calls tomorrow and says, “I’m ready to commit now,” how confident are you that you could articulate a compelling proposal in that conversation? The average confidence level was 3.7 out of 5, with 62% rating themselves a 4 or 5. 

That’s encouraging, but it also tells us there’s room to sharpen our readiness.

Your action step: Take an honest look at your giving vehicles. Do you have clear pathways for estate gifts, DAFs, QCDs, and non-cash assets? If not, this is your wake-up call. When your donor is ready, you need to be ready, too.

Shift #2: Fewer Donors Are Driving More Revenue

Here’s a number that might stop you in your tracks: somewhere between 88% and 90% of all nonprofit philanthropic revenue comes from just 10–12% of donors.

That gap is widening, and the teams that are winning right now have made a very intentional decision to go deep instead of wide.

This doesn’t mean working less. It means concentrating effort where it creates disproportionate return.

What the audience told us:

We gave attendees a scenario: 

You manage 120 prospects.

Your top 20 each have capacity of $100K+.

The next 50 have capacity of $25K–$99K.

The remaining 50 have capacity of $10K.

What do you do?

The results were telling. Nearly half (48%) chose to divide their time proportionally: 60% on the top 20, 30% on the next 50, and 10% on the rest.

Another 37% went further, saying they’d move the bottom 50 to a different cultivation track entirely and focus 80% of their energy on the top 20.

Only 1% said they’d keep all 120 and divide time equally. (We love the honesty.)

And 14% said they’d cut the portfolio down to the top 30 to 40 prospects only.

The takeaway? Most fundraisers know intuitively that focus matters, but the real challenge is getting organizational buy-in for that strategy. 

As Chuck reminded our audience: this is a long-term play, not a quick transactional ask.

It’s critical to communicate upward that concentrating on your highest-potential relationships takes time, but it’s ultimately where your return on investment lives.

Your action step: Look at your top 20 prospects. Are you being exceptional with them? Or are you spreading yourself so thin across a giant portfolio that no one gets your best?

Shift #3: Stewardship Is Your Competitive Advantage

We’ve all heard this before: your best prospects for the future are your current donors.

But as Chuck shared during the webinar, too many organizations think stewardship means a lovely thank-you note, a student calling to say thanks, and an annual report.

Those things are great. But they’re really only scratching the surface.

The shift we’re seeing? Moving from transactional stewardship – “thank you, here’s your receipt…” to a genuine donor experience that goes well beyond the point of gift. We’re talking about treating donors as strategic partners in delivering your mission.

That reframe changes everything.

What the audience told us: We asked which stewardship upgrade would make the biggest difference for their donors, and the results were clear:

40% chose behind-the-scenes program access. Things like attending planning meetings or meeting beneficiaries directly.

32% chose quarterly impact video calls. Short, 15-minute updates directly from program staff.

17% chose personalized impact dashboards showing real-time progress on funded initiatives.

11% chose co-creation sessions where donors help design new initiatives.

Your action step: 

Think about your top five donors right now.

What kind of experience could you create for them that they would genuinely miss if they couldn’t repeat it?

Then take some time in the coming weeks to pilot one immersive experience.

Even a simple behind-the-scenes tour or a short video call with program staff can make a lasting impression.

Shift #4: Partnership Philanthropy and the Art of Co-Creation

This one sparked a lot of conversation during the webinar AND some healthy debate in the chat.

Today’s high-net-worth donors aren’t just looking to write a check. They want a structured partnership. They want input into strategy. They want frequent communication and transparent outcome reporting.

This concept of co-creation, where donors help shape initiatives, is powerful. But it requires guardrails.

Our audience had strong feelings about this and we heard some wonderful insights in the chat. 

One attendee suggested offering donors a “subset of decisions they are truly able to influence” so they feel valued without derailing the organizational vision.

Another reminded us that a gift should never be a demand, and that leadership, legal, and compliance need to be aligned before any confirmation.

Here’s our take: The conversation with a donor should start at a high level.

“What do you want to impact? What do you want to achieve?” Ask that question early, intentionally, and often… then listen for the answer. 

But always maintain clarity about what your organization can and cannot do, and what kinds of gifts you’re willing to accept.

Your action step:

Before your next major donor meeting, prepare two things: a set of open-ended questions about the donor’s vision, and a clear understanding of your organization’s non-negotiables. 

Great co-creation happens in the space between those two things.

Shift #5: Next-Gen Wealth Is Already Here

The “great wealth transfer” we’ve been hearing about for years? It’s not coming. It’s here.

Gen X and Millennials, people between the ages of roughly 30 and 55, are already making major gifts.

They’re in the workforce, they’re acquiring assets, and the wealth transfer from older generations is well underway.

But there’s a key difference in how these donors give. As Olivia shared: younger generations are more likely to give to causes than to institutions. They want to understand the theory of change.

They’re not interested in glossy collateral. They want the real story. What is your mission doing differently to achieve the change that matters?

And here’s another important dynamic: older donors are increasingly bringing multiple generations to the table when making giving decisions.

It’s not unusual to have three generations in the room discussing a gift. They’re teaching philanthropy to their families, and that means your cultivation strategy needs to include the whole family, not just the matriach or patriarch.

One webinar participant summed it up perfectly: “Talk with them, not to them.”

Another observed that Gen Z has a built-in “inauthenticity detector.” (As one of our presenters – a Gen X parent of a Gen Z kid – confirmed: they can absolutely tell.)

Your action step: Before the end of this quarter, schedule one or two “listening coffees” with donors under 50.

Ask them what matters to them, how they want to be engaged, and what would make them feel like a true partner in your mission. You might be surprised by what you learn.

Shift #6: Let Technology Amplify Your Strategy (Not Replace It)

We saved this one for last… and we know it stirs up some big feelings.

When we polled the audience about their relationship with AI, the results were a telling snapshot of where the sector stands right now:

34% absolutely love it.

45% are “cautiously optimistic.”

18% are sitting back and watching others be the beta testers.

and 4% have seen enough “game-changers” to wait this one out.

Here’s our perspective: AI is not going to save us all, and it’s not going to replace us. 

It’s a tool. 

And the real question is whether you’re using it intentionally to free up more time for what matters most: being with your donors.

Olivia shared a practical example from our own firm: a simple automated notification system that alerts consultants when something is added to a client folder.

Small thing. Huge time savings.

She also described automating a manual stewardship report at a university that used to take 10 hours a week. 

After automation?

Every Monday at 8 AM, gift officers got a clean report in their inbox. Done.

The chat during this segment was especially lively.

One attendee mentioned that AI had been great for rewriting emails and proposal language. Another shared that it was a game-changer for creating efficiency and first drafts.

And several attendees raised important cautions, with one noting that AI-generated information about tax changes that they had received was incorrect, reinforcing the need for what one participant called the ‘Human-AI-Human sandwich.’ (We love that.)

Others raised a thought-provoking point: for organizations working to make the world a better place, there’s a real tension in adopting a technology with a significant environmental footprint.

Your action step: Conduct a small audit of your current workflows.

Where are you spending time on repetitive, manual tasks that could be automated or streamlined?

Start there.

The goal isn’t to add AI to everything. It’s to find the small wins that give you back the time you need to build relationships.

The Bottom Line

If there’s one thread that runs through all six of these shifts, it’s this: the fundraisers who will thrive in 2026 are the ones who are deeply, intentionally focused on relationships.

That means being ready when your donor is ready

It means going deep with your top prospects instead of wide across a massive portfolio.

It means creating donor experiences that go far beyond the thank-you letter.

It means listening to next-gen donors on their terms.

And it means using technology to clear the path so you can spend more of your time doing what only you can do: building trust, one conversation at a time.

As Gina said to kick off the webinar: “The key here is staying open. Change is half the battle. But in my opinion, change is also half the fun.”

We couldn’t agree more.

The nonprofits that succeed in major giving in 2026 will be those who combine strategic focus, exceptional donor relationships, and disciplined major gift systems.

Ready to put these trends into action?

Our spring 2026 Major Gifts Intensive, a 12-week program where you learn directly from our consulting team, is now open for enrollment. Weekly live classes begin March 12th and run through May 30th, with office hours for direct coaching, options for teams and individuals, and CFRE credit eligibility.

It’s practical. It’s actionable. And (we promise) it’s a lot of fun.

Frequently Asked Questions About Major Giving Trends in 2026