This is according to the Nordic Donor Report 2026, conducted on behalf of EFA members ISOBRO (Denmark), Giva Sverige (Sweden), Fundraising Norway and VaLa (Finland), with around 1,000 adults surveyed in each country.

Seven in 10 (70%) Norwegians, up from 66% last year, said they donate regularly or occasionally to charities. In Denmark, which was the most generous nation in the 2024 and 2025 surveys, the figure fell slightly from 67% to 66%.

Sweden also overtook Denmark, moving from 64% to 69%, while Finland’s figure dropped from 50% to 48%.

Between 2024 and 2025, the donor share had risen in all four countries, by at least six percentage points.

The report notes that the difference between men’s and women’s giving rates has been narrowing over time, and that giving is also increasing across most age groups. The exceptions are in Sweden and Norway, where giving by 18-29-year-olds has been flat across the last three years — something the report says “may need specific attention.”

25% more engagement

Across the four countries, overall engagement in charitable activities has grown by 25% between 2024 and 2026. There is a positive trend around activities such as donating clothes or goods — the most common charitable activity in the region — entering raffles, and making one-off or regular donations.

Volunteering has remained essentially stable, moving from 9% in 2024 to 10% in 2026, while remembering a charity in a will has dropped from 2% to 1%.

Humanitarian aid remained the most supported cause across the Nordics, cited by 27% of respondents, with support for disadvantaged people in their home country (24%) and people in need in developing countries (18%) the next most prominent.

There is, however, notable variation within the region. Helping disadvantaged people in the home country is Finland’s most supported cause (35%), ahead of humanitarian aid (23%) — the reverse of the pattern in Norway, Sweden and Denmark, where humanitarian aid consistently leads. Finland is also the only country where support for religious organizations has not declined over the three years of the survey.

The Finland gap

The report flags a decline in monthly giving in Finland, with the proportion of monthly donors dropping from 18% in 2025 to 10% in 2026, compared to roughly one in three donors in the other three countries.

As was the case following the 2025 report, VaLa points to tax policy as a structural factor in the gap, noting its own research findings that more than 30% of Finns say they would give more if donations were tax-deductible, rising to around 45% among younger age groups.

Picture by Lara Jameson via Pexels

Rapeli, who leads Lastenklinikoiden Kummit (Association of Friends of the University Children’s Hospitals), had been VaLa’s vice chair for the past two years.

She succeeds 2025 chair Petri Äikiä, a fundraising leader at disability charity Invalidiliitto, who steps down from the board.

One new member was elected to the seven-person board at the meeting – Erika Mäntylä of Pieni ele, also a disability charity.

The elections took place at a member in late October, at which VaLa’s 2026 action plan was also approved.

This action plan sets out that the main focus of VaLa’s operations next year will be developing the operating environment for fundraising, and related advocacy work.

Picture above shows (left to right): Äikiä; VaLa secretary general Pia Tornikoski; and Rapeli

Donation deductibility has been part of the Finnish tax system in some form for decades. Originally introduced to support national defence and other wartime needs, it reached its broadest scope in the late 1980s before being significantly limited during Finland’s comprehensive tax reform, which aimed for a simpler and more neutral tax system by eliminating various deductions.

Current rules allow:

• Private individuals to deduct donations of €850–500,000 if given to publicly funded universities in the European Economic Area (EEA).
• Legal entities to deduct donations of €850–250,000 given to EEA-based universities, and €850–50,000 given to associations or foundations (nominated by the Tax Administration) supporting science, arts, or Finnish cultural heritage.

The newly proposed reform introduces several key updates:

• Expanded eligibility of donation purposes and recipients: Tax-deductible status would extend to cash donations made for purposes that promote science, arts, the preservation of Finnish cultural heritage, youth work or youth activities, physical activity and sports and the welfare of children.
• For private individuals:  The tax deduction is 30% for donations of at least 500 euros. Annual caps: €50,000 for EEA-based universities, €5,000 for associations and foundations.
• For legal entities: The tax deduction is equal to the amount of corporate tax for donations of at least €850. Annual caps: €250,000 for EEA-based universities, €50,000 for associations and foundations.

Finnish fundraising association VaLa: A good development, but further improvements needed

VaLa’s response, from Pia Tornikoski, secretary general, and Tessa Robertsson, communication & advocacy coordinator, is as follows:

This reform is an important step toward strengthening a culture of giving in Finland. It has the potential to enhance the fundraising opportunities for civil society organisations by making private donations more attractive. We see the direction of the proposal as positive — especially if its implementation is carried out in close dialogue with the nonprofit sector. To ensure effectiveness, it is essential to avoid unnecessary duplication of efforts and to provide clear guidance to organisations.

However, several concerns remain that need to be addressed for the reform to be truly inclusive and impactful.

VaLa welcomes the proposal to broaden the range of eligible recipients. Nevertheless, the current draft excludes, by estimate, at least one-third, and potentially up to two-thirds, of all nonprofit associations and foundations from being eligible for tax-deductible donations. This means that many organisations working in environmental protection, animal welfare, health and social services, and international development would be left out.

Ironically, these are often among the most popular causes among Finnish donors, as numerous studies have shown. The exclusion of these organisations has been justified in the draft proposal only from a financial standpoint, without a transparent explanation of the underlying policy rationale.

VaLa strongly believes that all nonprofit associations and foundations holding an official fundraising permit should be eligible to apply for tax-deductible donation status. This would be the clearest, fairest, and most donor-respecting solution. There is broad consensus within the Finnish civil society sector on this point.

It’s important to note that Finland is an exception among many European countries in that all fundraising activities require either a fundraising permit (granted by the National Police Board) or, in the case of small-scale fundraising campaigns up to €10,000, a prior notification to the police. This means that Finnish organisations are already subject to significant regulatory oversight when raising funds. Adding another filter for eligibility would place an unnecessary burden on many nonprofits that are otherwise highly trusted and well-governed.

Since tax-deductible donations would be a new concept for many Finnish donors, a broad and coordinated public communication effort is essential. Civil society organisations alone cannot shoulder the burden of building public trust and awareness around this new framework. Clear, supportive messaging from public authorities is crucial to explain the purpose of the tax deduction, the value of giving, and the societal role of civil society organisations.

Final thoughts

VaLa considers the reform of donation deductibility an important part of a broader effort to strengthen the Finnish civil society. It must be seen not in isolation, but as one piece of a comprehensive framework that supports the diversity, sustainability, and resilience of the nonprofit sector.

While important, tax deductibility alone cannot compensate for recent cuts in public funding. VaLa stresses that additional supportive measures are needed to improve the fundraising environment, such as:

• reforming gambling legislation to allow nonprofit-led lotteries and raffles,
• introducing VAT relief options for nonprofit organisations.

Based on VaLa’s experience, fostering more inclusive and participatory dialogue between public authorities and civil society actors is essential for effective and future-proof fundraising development.

The study is based on a sample size of 1,000 people aged 18+ from each country, and covers: donor behaviour, ways of participating with charities, channels used, and future giving.

The survey, carried out for the second year in a row, was commissioned by Giva Sverige (Sweden), ISOBRO (Denmark), VaLa (Finland) and Fundraising Norway.

Donation frequency

Across all four countries, Denmark remains the most generous country in the region with 67% of people donating at least occasionally: an increase from 61% in 2024. Danish nonprofits also seem to be reaching new target groups with an increase in giving among men and individuals aged 30-39 and 60+, and more men (69%) than women (65%) now donating at least occasionally. In 2024 58% of men said they gave at least occasionally, compared to 64% of women.

In Norway, where 66% donate at least occasionally, the study indicates a greater age difference in donation frequency compared to other Nordic countries, with older donors (aged 60+) more likely to give on a regular basis at 81% of this age group (up from 64% in 2024), compared to 65% of both 40-49-year-olds and 50-59-year-olds (up from 54% and 60% respectively last year).

Over in Sweden (where 64% give at least occasionally), the study indicates that an improved economy has resulted in more giving among some donor groups. More women (67%) in the country now give than men (60%), although both have risen since last year, from 57% and 55% respectively. Giving has also risen across all age groups, except the youngest (18-29), and is highest among Swedes aged 60+ at 74% of this age group. The Nordic Donor Survey broadly confirms the results from Giva Sverige’s latest survey on giving in Sweden, which also showed giving was on the up.

Mårten Palmefors, senior analyst, Giva Sverige, says:

“A better economy will have the greatest impact on groups living on the margins, which includes many pensioners, for example. We already know that the willingness to donate is high at that age, and it is clear that when the economy has swung in a more positive direction, many older people return to giving gifts again.”

In Finland, where 50% donate at least occasionally (up from 42% in 20240, there is also difference in generosity between men and women, with 43% of men saying they donate at least occasionally compared to 57% of women. Giving has risen more among women than men – in 2024, 44% of women said they gave, compared to 40% of men. Giving has also risen significantly among some age groups: in 2024, 39% of 30-39-year-olds, and 46% of people aged 60+ gave at least occasionally. This year, rates have risen to 50% and 61% respectively.

Instead of donating money, Finns are slightly more active than other Nordic countries in participating in charity in other ways, such as donating clothes or goods or doing volunteer work (15% vs. 9–14%).

Pia Tornikoski, Secretary General of Finland’s VaLa ry comments:

“Although we are quite far behind other Nordic countries in terms of donation results, the desire to participate in charity is also high here.

She adds:

“The differences with our neighbouring countries can be explained, for example, by the general economic situation, donation traditions, and legislative differences. Finns have fewer opportunities to deduct donation amounts in taxes than in other countries. I am glad that Finland is also currently investigating the expansion of the current tax deduction practice. State support would be a good incentive to promote our donation culture.”

Most popular methods of support

The study also asked people how they support good causes. Donating clothes or goods was popular across all four countries, as was buying an organization’s product or raffle.

Top 3 activities per country

• Norway: 1. giving donations of clothes or products (32%); 2. buying an organization’s product or raffle (32%); 3. Supporting as a monthly donor or sponsor (27%).
• Finland: 1. giving donations of clothes or products (28%); 2. buying an organization’s product or raffle (17%); 3. making a donation to an organization’s bank account (16%).
• Sweden: 1. giving donations of clothes or products (37%); 2. buying an organization’s product or raffle (34%); 3. making a donation via mobile payment (22%).
• Denmark: 1. giving donations of clothes or products (29%); 2. buying an organization’s product or raffle (24%); 3. supporting as a monthly donor or sponsor (26%)

Most common causes

The most common cause across all four countries was humanitarian aid and disasters, which rose 4% year on year, to 30% of respondents.

Helping the most disadvantaged was the second most commonly supported cause (26%), followed by helping the most vulnerable in developing countries (18%).

Other causes that saw growth were development of health-promoting methods and methods for treating diseases – up 4% to 17% of respondents; and exercise and sports – up 5% to 14% of respondents. 11% said they had supported environmental and nature protection nonprofits.

In a blog on the results, Fundraising Norway general secretary Siri Nodland comments:

“Norwegians have increasingly prioritized giving to humanitarian disasters, national and domestic causes, and international aid. Support for humanitarian disasters has grown from 29% in 2024 to 37% in 2025, and support for national and domestic causes has increased from 18% to 24%. We also see a clear shift towards prioritizing safety and rescue operations, while interest in animal welfare has declined significantly.”

Read the full report summary here, along with more information on the findings for Denmark, Finland, Norway, and Sweden.

State-owned company Veikkaus has a monopoly on gambling operations in the country – although in practice, many Finns gamble online, outside of that monopoly. Veikkaus distributes hundreds of millions of Euros each year to the Finnish Government, which is in turn distributed to a range of good causes.

The Government’s proposed liberalisation would allow other companies to apply for gambling licences, potentially starting in 2026, although Veikkaus would retain a monopoly on some games.

Last year, 9% of Finns took part in gambling activities which raise money for charity – with this activity particularly popular among those aged 45-79, according to VaLa data. In addition, 7% took part in nonprofit-organised ‘goods lotteries’, which are also regulated but are outside of the Veikkaus monopoly.

VaLa says that in its current form, the bill would not require a company applying for a licence to state how its profits would be used. The licensing process should be able to take into account whether profits will go to good causes, it argues, saying that lower risk forms of gambling such as lotteries can be an important form of fundraising.

The organisation also suggests that Finland should learn from the example of other European countries, such as Sweden – it created a special classification for charity lottery operators, which raise more than €140m annually.

A statement on VaLa’s website says:

“The reformed Gambling Act would be a genuine opportunity to create a structure that supports the financing of a diverse field of organisations, therefore contributing to wider society.”

Image by Veikkaus

Environmental causes appeared immune to wider market conditions, achieving strong fundraising growth, while the study also shows a decline in the importance of individual donor income.

Support for Ukraine had contributed to the 2022 record of DKK 7.5bn raised, the study indicates. Many other countries, such as neighbouring Sweden, witnessed a particularly strong year for donations following Russia’s invasion in February 2022, before global inflation and financial pressures dampened fundraising performance in 2023 in several markets.

Despite the downward trend in 2023 itself, ISOBRO found a 26% growth in donations between 2020 and 2023.

While donations to international aid agencies dropped by 20% between 2022 and 2023, there was an 18% annual jump in donations to nature, environment and animal welfare organisations – as well as sector-leading 52% growth for 2020 to 2023.

Social and humanitarian causes recorded a 4% rise in fundraising during 2023. There were year-on-year drops in donations to church organisations (down 9%) and disease and disability charities (down 1%) – and these two categories were also the slowest-growing of the five categories across the whole 2020 to 2023 period, at less than 10%.

Private individuals made up 63% of income for charities in 2023, a drop from 72% in 2020, while there was an increase in income from other forms such as foundations; corporate giving; and sales from lotteries and other activities.

Individual donors account for about 75% of income for church, environmental and disease/disability charities, while it is slightly less than 60% in the case of international and social causes.

ISOBRO says that its study, carried out with Deloitte and based on figures from 214 organisations, represents more than 90% of the fundraising market in Denmark.

Conducted by Taloustutkimus at the end of May, and involving 300 company interviews, the survey found that those in the trade and service sectors were most likely to donate or collaborate with one or multiple charity organizations, along with larger companies by revenue and staff size. 9% of respondents expressed interest in collaboration but had no experience with it yet.

A little over a third of the survey respondents were not interested in donating or collaborating with charity organizations. A significant portion of these respondents represented small companies or those in the construction or industrial sectors.

Companies see financial situation as an obstacle to donations

The most significant reason (40%) for the lack of interest, as reported by respondents, was a poor financial situation.

“The study shows that this is biggest reason for not donating, just as it is for individuals. Fewer companies said they lacked interest or willingness. But even the smallest contributions from donors are valuable to organizations,” reminds Pia Tornikoski, Secretary General of the Finnish Fundraising Association.

Charities are also keen on collaborating with companies

There is also strong interest within the nonprofit field for cooperation with companies. According to a charity survey conducted in March-April, corporate collaboration was an important funding source for 28% of respondents, and a third planned to invest in it in the future. 62% of organizations reported having collaborated with one or more companies.

VaLa has previously investigated what companies aim to achieve with donations or organizational collaboration. Nearly 90% of respondents to a narrower survey stated that implementing corporate responsibility was a fairly or very important motive. Over 70% of respondents also mentioned brand strengthening among current and/or potential customers and enhancing the employer image among current employees and job seekers as fairly or very important.

Future collaboration views differ between companies and charities

When asked about future prospects, nearly half of the companies considered it most likely that they would increase financial support to charities. Additionally, over 30% believed that pro bono collaboration and enabling employee volunteering would increase in the next two years.

Charities also expected to see an increase in pro bono collaboration (62%) and companies’ donations and financial support (55%). Charities firmly believed that companies would increasingly utilize their expertise, for example by purchasing services from charities (70%). However, less than a quarter of companies believed in this.

“Charities often have solid expertise that companies could utilize to advance and develop their business. I believe we will see more cross-sector collaboration in the future, benefiting the entire society,” hopes Pia Tornikoski.

About the research

Taloustutkimus conducted a survey commissioned by VaLa ry as part of the Business Telebus round, with 300 SMEs (employing 5-249 people) responding. The survey investigated companies’ views on donating to charities and collaboration between companies and NGOs.

VaLa and Marketing Finland conducted an online survey for Marketing Finland member companies, “Corporate Donations and Collaboration with Organizations,” in spring 2024. The survey received responses from 22 companies, more than half of which employed over 250 people.

Taloustutkimus conducted the “Organizations’ Financial Operating Conditions 2024” survey commissioned by VaLa ry and the Ministry of Justice, which examined the sources of income and fundraising developments for organizations. The survey was conducted in March-April 2024, with interviews from 120 charity organizations from various sectors.

Main picture by Dylan Gillis on Unsplash

The public finance plan was approved on April 25, 2024. The specific details, such as how eligible donation recipients will be defined or what the lower and upper limits for tax-deductible donation amounts will be, will become clear once the preparation work for the reform is completed. VaLa aims to be involved in the preparation work.

The current situation

Until now, private individuals in Finland have been able to receive tax deductions only for donations to universities, with donations qualifying for deductions ranging from 850 to 500,000 euros. Additionally, companies have been eligible for tax deductions on donations ranging from 850 to 250,000 euros for contributions to science, art, or the promotion of Finnish cultural heritage.

Positive move

The proposal from the budget framework session acknowledges the significance of donations to the nonprofit sector’s work and moves the regulation of tax deductions for donations in the right direction; earlier this spring, the Finnish government decided to cut funding for nonprofit organizations, so compensatory measures are needed. Experiences from other countries suggest that broader tax deduction eligibility encourages more people to donate. It also increases trust in fundraising among citizens and businesses.

Limits of eligibility

However, the most popular donation causes among Finns are excluded from the tax deduction eligibility. These include helping the most disadvantaged in the home country, humanitarian aid and disasters, environmental and nature conservation, animal welfare, and disease prevention and treatment. VaLa has long advocated for extending tax deduction eligibility to include all entities with a fundraising permit, which is managed and supervised by the National Police Board in Finland.

Iiro Jusilla & Pia Tornikoski

VaLa was established in 2004 and has been a member of the European Fundraising Association since that year. Over the past 20 years, VaLa has organized fundraising training since 2005, awarded Fundraising Campaign of the Year since 2011, coordinated the Good Testament campaign since 2014 and GivingTuesday since 2018, created guidelines for responsible fundraising and good governance since 2010, and contributed to the creation of a new fundraising law in Finland in 2020.

VaLa, in collaboration with its partners, has also developed a special vocational qualification in fundraising, with the 10th course currently in progress. Currently, VaLa has over 80 members.

Permanent Secretary of the Ministry of Justice

The celebratory seminar featured speeches on various topics, including “Organizational Leadership and Fundraising in the Era of New Ecosystems,” “Opportunities and Challenges of European Collaboration,” and “Philanthropy and Crises: Roles and Functioning of Philanthropy in Times of Societal Upheavals.”

Additionally, there was a speech by the Permanent Secretary of the Ministry of Justice, who is currently leading the ministry’s preparation of the Civil Society Strategy, which has identified the development of fundraising as one of its main objectives.

Vipps MobilePay commissioned the first Nordic Donor Survey of 4,000 people – 1,000 in each of the four Nordic nations. In total, 61% of Danes said they donate money regularly or occasionally, compared to 59% of Norwegians, 56% of Swedes and 42% of Finns.

In each country, women were more likely than men to donate, although the split was most pronounced in Norway (64% versus 54%) and more marginal in Sweden (57% versus 55%).

Asked which causes they had given money to in the last two months, ‘helping the disadvantaged in the home country’ was the top answer in Finland (38% of respondents who recently donated) and Denmark (27%), followed by ‘humanitarian aid and disasters’ with 21% and 26% respectively. Humanitarian aid and disasters was the number one answer in Norway (29%) and Sweden (28%).

Finns were more likely than others to have recently put money in a collection box, while Danes were the most likely to have given money via a mobile payment in the last two months.

In each of the four countries, more than a quarter of people said they had donated clothes or goods to a charity in the last two months ­– ranging from 26% in Finland to 31% in Sweden.

Looking ahead

Responding to questions about intended future giving, those in Sweden expressed growing interest in donating to animal welfare causes. Lower-income respondents from Sweden were also more likely to list a broader range of potential future causes.

Those in Finland (in particular younger Finns) also showed increased interest in animal welfare, while environmental and nature protection causes were significantly less interesting to those in Norway.

In Denmark, art and culture organisations were notably low on donors’ future giving lists, which the survey authors suggested might be the result of recent changes to the way foundations in Denmark support cultural activity.

Pia Tornikoski, general secretary of Finnish EFA member VaLa, comments:

“The fact that Finland may have less of a giving culture than its Nordic neighbours is in part because public funding has historically been more important to nonprofits, alongside the fact that only companies, and not individual Finns, can receive tax deductions when donating. With public funding streams drying up, the Government proposals to reform tax deduction rules become particularly important in harnessing the generosity which we know exists in the country.”

More on Finland’s tax deduction rules here.

Picture by Merja Partanen on Pixabay