The charities with the largest purpose expenditure (Zweckausgaben) in 2024 were:

• €996.8m by RAG-Stiftung, which finances a range of ecological and social projects in post-industrial regions
• €804.9m by KENFO, the fund established to finance Germany’s radioactive waste storage
• €706.9m by VolkswagenStiftung, a research funder created following the privatisation of carmaker Volkswagen

KENFO is one of 21 public law foundations in the list, meaning it was created by a public entity. The other 39 are private law foundations, which are set up by a private company or individual.

KENFO has by far the largest total equity of any foundation in either list, at €19.7bn.

No other public law foundation has more than €1bn, although seven private law foundations are larger than this – the biggest are Robert Bosch Stiftung GmbH (€5.3bn) and Deutsche Bundesstiftung Umwelt (€2.9bn), with VolkswagenStiftung third (€2.8bn).

Outside of these very large foundations, the list also contains some which are comparatively more modest – six have equity of less than €10m.

In terms of purpose spending, the lowest figure was €600,000 by the Breisgauer Katholischer Religionsfonds, a regional Catholic fund. Four other public law foundations linked to the church also had spending of less than €3m, which in each case is less than 1% of their equity.

There are also several foundations whose spending is larger than their equity, demonstrating the varied financial models of the organisations on the list.

An additional €1.4bn

The organisation’s annual top 60 list is published at the start of the year, and the latest figure is notably larger than last year’s, which showed total spending (in 2023) of €5.4bn.

However, as BDS notes, these two figures are not directly comparable, nor do they necessarily capture every relevant foundation. This is because of factors including that some foundations do not have to make their annual reports public, or do not provide these as part of this research in some or all years.

Friederike v. Bünau, secretary-general of the Bundesverband Deutscher Stiftungen, says:

“With their voluntary information, the listed foundations make visible the creative power in the German foundation sector. With their transparency, they are going ahead as good examples. Especially in the current socio-political debate about the role of civil society organisations, they are making an important contribution that can strengthen the public’s trust in the work of foundations.”

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And it is expected to more than double again by 2050, with the total value of all inheritances in Germany between now and then projected to equal €6.4 trillion, the report says.

Legacy Futures began its first pilot project in Germany in February 2025, working with 13 leading charities including Greenpeace Deutschland, WWF Deutschland and Amnesty International.

Those 13 collectively received €149m from 1,169 legacies in 2024, an average of about €127,000 per gift. This represented 23% of their total donor income.

More awareness, fewer staff

The report notes that the number of legacies to charities is growing faster than the country’s mortality rate (1.4%), suggesting growing awareness of charitable bequests.

However, there appears to still be a significant untapped market, with 82% of Germans aged 50+ saying that they had not seen any communication, and only 20% saying they were positive about charitable bequests.

It also notes that 65% of people in this age group do not yet have a will, but 15% plan to write one during the next five years.

The report notes that despite legacies contributing a quarter of donor income, the 13 charities in the project dedicate just 4.8% of fundraising and marketing staff time, a figure which has declined slightly in recent times.

The 13 charities in the project saw legacy income grow 13.3% annually between 2019 and 2024. This compared to 8.5% and 4.5% respectively for Legacy Futures’ consortia of charities in the Netherlands and the UK.

Fundraising Europe reported last year that half of UK millionaires have included a charitable gift in their will, rising to 75% for those worth in excess of £5m – and that the 200 largest charitable organisations in the Netherlands received a record amount of €464m from legacies in 2023.

Photo by Tobias Aufschläger via Pexels

The donor rate has dropped just slightly from 50.2% to 49.2%. Nearly 50% of donors donated between €50 and €250, with disability / sickness / healthcare, and child / youth welfare the most popular causes – both areas are supported by 30% of donors. Significantly less of a focus were immediate / emergency aid (17%) and development aid (11%), while just 9% donated to climate protection.

Key factors in donations are transparency, and trust in the charitable organisations. Overall, 41% of people in Germany are involved in volunteer work. Among donors, this figure rises to 53%. The report also shares that 80% of the population are in-kind donors.

The DZI and DFRV agreed in September 2024 to coordinate their respective surveys, analyses and publications on donation behaviour in order to strengthen clarity in donation statistics.

The DZI Donation Index estimates that overall, €12.5 billion was donated in Germany last year – including donations of over 1,500 euros.

According to DFRV, the country’s fundraising organisations awaited this year’s Donation Monitor figures with particular anticipation. Inflation, ongoing multiple crises, and economic uncertainty have created a more challenging psychological environment for donations than usual. This was exacerbated by negative media coverage of the allocation and use of grant funds by nonprofit organisations following a parliamentary inquiry by the CDU/CSU faction, leading to fears of a massive crisis of confidence.

Larissa Probst, DFRV managing director, said:

“We are pleased that trust in fundraising organisations remains high. Donors have stayed the course, demonstrated solidarity, and continued their commitment, in some cases with increased resources, despite uncertainties, multiple crises, and rising costs.”

Adding to this, Burkhard Wilke, managing director and scientific director of the DZI, commented:

“Donating is a matter of trust! The stable to slightly positive trend in donations, despite the difficult economic conditions, can therefore also be seen as a result of the significantly improved transparency of many charitable organisations. The increasingly used services of the independent DZI donation advisory service further support the willingness to donate, as does modern and responsible fundraising.”

The German Donation Monitor findings are based on an online survey of 5,008 respondents, aged 16-75, which took place between 15 October and 15 November this year.

Picture by Andres Siimon on Unsplash

The findings come from the German Legacy Insight Programme’s nationwide market research study for 2025 and are based on a survey of more than 2,000 Germans aged 50+. The Programme, from Legacy Futures, is supported by 13 nonprofit organisations and works to pool data and knowledge on charitable bequests, foster exchange, and support the development of the sector.

36% of the study’s respondents said they have a will in place, with a further quarter showing interest in future will-making – 15% of them within the next five years.

While 3% of people over 50 in Germany have named a charitable organisation in their will, this figure stands at 7% in the Netherlands and 13% in the UK, suggesting that the market is still at an early stage of development in Germany with growth potential for legacy giving.

Why people in Germany give

In Germany, the most common motivations for gifts in wills are altruistic in nature: 52% said they want “to do something good,” 46% cited the needs of the organisation, and 31% mentioned their own sense of personal fulfilment.

Communication about legacy giving by charities seems largely unseen by potential legators with 82% of respondents saying they had not noticed any communication on charitable bequests in the past year. With a fifth of over 50s open to the idea of including a charitable bequest, this also suggests an important role for nonprofits to fulfil in offering interested individuals information, guidance, and suggestions for planning their estate.

Nonprofits as trusted partners

The German study also shows that trust in nonprofit organisations is generally strong. 54% of those questioned said that they trusted the charities they support to spend money wisely, and 68% agreed with the statement that organisations must continue to ask for money to continue their work. 52% also agreed that charities could provide more information about the impact of donations.

The full study report is reserved for the Programme’s participating members.

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The Donation Monitor was commissioned by the German Fundraising Association and conducted with the initiative “My Legacy Does Good. The Apple Tree Principle”. For 2024, it surveyed 2,674 people aged 50-70 and included questions on legacy giving for the first time.

The Monitor reveals that the vast majority of respondents – almost 90% – are aware that they can leave their inheritance, or part of it, to a charitable organization.

Willingness to leave a charitable bequest is higher among those aged 50 to 59 at almost 24%, while among members of this age group who have donated in the last 12 months, 32% can imagine leaving a charitable legacy.

The most popular causes for potential legacy givers are animal welfare (40%); environmental and nature conservation (27%); and child and youth welfare (24%).

Of those who cannot imagine leaving a legacy to a charitable organization, 72% said they primarily want to use their inheritance to provide for their relatives, while around 20% also believe that their inheritance is too small and can’t therefore achieve anything.

Larissa Probst, managing director of the German Fundraising Association, commented:

“The new insights we are gaining with the help of the Donation Monitor and the “My Legacy Does Good” initiative are highlighting significant social opportunities. A positive approach to aging is combined with shared responsibility for the future beyond one’s own lifetime.”

Susanne Anger, spokesperson for the “My Legacy Does Good. The Apple Tree Principle” initiative, which brings together 26 nonprofit organizations in Germany added:

“Many people are increasingly looking for alternative ways to pass on their values to the next generation. Therefore, the desire to leave one’s legacy to a good cause holds significant potential for the common good, because many future testators want to give something back to society.”

Picture: Press conference with (from left to right) Susanne Anger, spokesperson for the initiative “My Legacy Does Good. The Apple Tree Principle,” and Larissa Probst, managing director of the German Fundraising Association

This is according to figures from DFRV’s 2024 Spendenmonitor (Donation Monitor), which will be released in full at the end of the year.

Its survey of 5,000 German adults found charity donors estimate that, on average, around €61 of a theoretical €100 donation is used for charitable activities once administrative and advertising costs are deducted – with around one in 10 donors estimating that the figure is less than €25. Among non-donors, the estimate drops to €47 of the €100 gift.

Both of these estimated figures are lower than what these groups feel would be appropriate – donors expect €75 to make it to the frontline, and non-donors would feel comfortable with €79.

In fact, according to DZI, for the top 30 German nonprofits (by fundraising income), the average for advertising and administrative costs as a share of total expenses was 14.26% in 2023.

A press release from the DFRV says:

“In reality, most large fundraising organizations significantly exceed this figure because they work much more efficiently and effectively than most people believe.”

“We believe that the debate about administrative services is fundamentally misguided and weakens civil society, because it is not about ‘administration’ in the traditional sense, but about urgently needed investments in sustainability and performance – for example in qualified personnel, transparency measures and long-term impact.”

Professor Tom Neukirchen, a member of the DFRV advisory board, adds that the vast majority of people do not donate without some sort of marketing or advertising prompt, even if they claim otherwise. He also says that without advertising for donations, German civil society would shrink to “almost certainly less than 25% [of its current size]”.

Four million questions

This year’s Spendenmonitor will be the 30th produced by DFRV. The organisation says that 130,000 people have been interviewed in these three decades, answering a total of four million questions.

DFRV says that the figure for how many Germans give to charity has remained at around 50% throughout this time, although this has increased in response to major events such as natural disasters, and Russia’s invasion of Ukraine.

Neukirchen says that the research has had significant impact over the years, commenting:

“This kind of market research can help to use marketing spending more efficiently and reduce costs.”

In August, DFRV released figures from the 2024 Spendenmonitor showing that German adults with a religious belief are more likely to give money to charity or volunteer than those with no faith.

Picture by loufre on Pixabay

The DZI was originally founded in 1893, and is well known for issuing the DZI Spenden-Siegel (donation seal) to charities which it assesses to be efficient and have good governance and standards relating to spending donations. Its recently published annual report says that 227 organisations held the seal at the end of 2023.

The goal of the collaboration is to create better quality information and data around donations and donor behaviour in Germany, according to an announcement on the DFRV website. It will also make that data available to more organisations, with those holding the Spenden-Siegel getting access to reports previously solely for DFRV members.

DFRV notes that data published by the respective organisations have sometimes given very different answers to questions about the country’s donation habits – its own Spendenmonitor suggested total donations of €5.8bn in 2023, while a DZI report put it more than double that figure, at €12.8bn. The reason for this is because DFRV’s report focuses on public fundraising and therefore excludes all donations in excess of €1,500. DFRV says that it will talk differently about the Spendenmonitor in future, while both organisations will align on other issues such as wording of questions and classification of certain data.

Prof. Tom Neukirchen, advisory board member at DFRV, says:

“For me, a dream has come true that the forces of civil society are finally being combined in market research – and that together we will achieve much more for research and practice.”

Burkhard Wilke, managing director of DZI, adds:

“The willingness to donate requires empathy, reliable information and trust. DZI and DFRV want to strengthen this basis with the new cooperation. Cooperation in civil society is possible and necessary, especially when the actors have very heterogeneous profiles and tasks.”

Image by Tung Nguyen on Pixabay

These findings come from DFRV’s latest Deutscher Spendenmonitor (Germany Donation Monitor), which is based on a 5,000-person survey.

The data show that 56% of Christians and 55% of Muslims in the country give to charity, compared to 46% of those with no religion. It also shows that 69% of Christians with assets in excess of €100,000 are donors, compared to 54% of those with no religion in the same financial position.

There is also a much higher rate of volunteering among Christians (45%) and Muslims (52%) than among non-believers (32%).

Overall, 40% of the population volunteers, the Spendenmonitor finds, and the rate is higher (50%) among those who are donors.

Most generations had more donors than volunteers, the study says, with the exception of Generation Z (the youngest group in the survey), of whom 30% volunteer and 19% donate.

DFRV advisory board member Professor Tom Neukirchen said that the shrinking number of churchgoers and long-term decline in baptism created a headache for the country’s various Christian aid organisations, who would now be increasingly competing for resources. He suggests that these charities need to “find the right fundraising approach for non-religious people around the age of 40”.

Neukirchen also suggested that charities should not be afraid of asking volunteers to donate money in addition to their time.

A UK survey earlier this year found that British Muslims gave more than four times as much money to charity each year than the rest of the country, according to Civil Society.

Picture by Julia M Cameron on Pixabay

The new data shows that among the population as a whole, 49% of people made a donation last year, with total giving per person being an average of €170.

These figures rise to 61% and €197 for Green voters. They are also above average for supporters of the centre-left SPD (58% and €175) and the centre-right CDU/CSU (55% and €175).

The numbers are around average for supporters of Die Linke (The Left), at 48% and €175. Voters for the FDP are less likely to give (43%). However, its donors are almost as generous as Greens (€196).

Supporters of far-right populist AfD are less likely to give (36% and €118), although non-voters are the least frequent donors (26% and €103).

Since the 2021 election, the SPD has been the largest party in the Bundestag, governing in coalition with the Greens and the FDP. The SPD is the party of both Chancellor Olaf Scholz and President Frank-Walter Steinmeier.

Voters’ views on civil society

The study also asked voters for their views on the role of civil society.

While 51% of the population as a whole agreed that charitable donations are a quick and unbureaucratic way to help society, this rose to 62% of Greens, but dropped to 37% of AfD supporters and 35% of non-voters.

Asked whether a fully-functioning state would in theory mean that there was no need for charitable donations, 59% of AfD supporters agreed, versus 41% of the population, including 37% of non-voters.

Larissa Probst, managing director of the DFRV, comments:

“This data shows that while non-voters are less able to donate or aren’t engaged by the sector, AfD voters are in a different position – they may have the means to donate, but are often fundamentally sceptical about both civil society as a whole and individual charities.”

Picture by Element5 Digital

This is according to the EFA member Deutscher Fundraising Verband (DFRV), and the museum of modern ahrts, an organisation created as a memorial for the disaster in the Ahr Valley, which caused nearly 200 deaths in the country.

The two organisations have written a joint letter to German finance minister Christian Lindner, which was handed to his advisers at an event in June.

The letter points out that climate change means such disasters may be more common in future, making it important that civil society and financial laws are able to respond quickly and effectively.

It also reiterates three requests already made by DFRV last year, on the first anniversary of the flood.

They are:

• an amendment of tax regulations to enable emergency and disaster aid work to be classified as a nonprofit activity, regardless of whether it is organised by a registered charity.
• a wider modernisation of nonprofit law, to reduce bureaucracy & increase support for the sector.
• greater cooperation between organisations responding to a crisis, as well as more transparency and consultation with state sponsors and insurance companies.

The letter notes that this reform to the tax code has already been set out as a plan in the Government’s coalition agreement.

Daniel Koller of the museum of modern ahrts told news website Focus Online:

“We urgently need this disaster-proof reform now. Past disasters, such as the flood in the Ahr Valley, have proven clearly that the current legal regulation of donations in the event of a disaster is not sufficient.”

The letter also invited Lindner to visit the memorial, and talk to those affected by the floods.

Martin Georgi, chair of DFRV, told Focus Online that the fundraising sector had been aware of this problem since 2002, when the Elbe and Vltava rivers flooded, also causing more than 200 deaths in Central Europe. It also raised awareness of the issue at the start of the Russian invasion of Ukraine.

 Picture by Max Gerlach via Flickr, used under Creative Commons