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Contributions, program revenue and government grants: where charity money comes from

Updated 2026-10-26

Part VIII of Form 990 reports where a charity's revenue came from. Each charity page on this site turns it into a bar: of every $100 of revenue, how much came from each source.

Contributions, gifts and grants (line 1)

Donations from individuals, grants from foundations and corporations, federated campaigns such as workplace giving, contributions from related organizations, noncash gifts, and government grants (line 1e). Government grants are contributions when the government isn't buying a specific service for itself.

Program service revenue (line 2)

Money earned by doing the mission: patient fees at a hospital, tuition at a school, ticket sales at a museum, payments under government contracts for services. Hospitals and universities report most of their revenue here.

Investment income and other revenue

Interest and dividends, rents, gains on investments, and sales of inventory. Net gains or losses on investments can make total revenue swing from year to year, and occasionally make a line negative.

Why it matters to a donor

A charity that runs mostly on contributions depends directly on donors; one that runs mostly on fees or contracts may treat donations as a margin for growth or for services that fees don't cover. Neither is better. Knowing the mix tells you what your gift is likely to pay for.