INSIGHT

Strategic Approaches to the New Era of Individual Giving

Shannon Winter • August 19, 2026

Industries: Nonprofit

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The philanthropic landscape is shifting in ways that create real opportunity for nonprofits willing to pay attention. A wave of major tech IPOs is underway in 2026, generating significant new wealth and, with it, a new generation of high-capacity donors ready to help support organizations and give at scale.

This article covers what that means for nonprofits, how giving vehicles like donor-advised funds fit into the picture, and what your organization can do now to position itself for this moment.

A New Class of Donors is Emerging

One recent IPO alone gave its founders, executives, and employees a combined equity stake worth well over a trillion dollars, and more major offerings are expected before year’s end. As lock-up periods lift and equity converts to liquid wealth over the coming months, IPO tax planning for employees becomes increasingly important, while charitable organizations and fundraising groups move swiftly to position themselves for the opportunity.

This isn’t just a story about billionaire founders. The 2026 wave may create thousands of newly liquid employees, and the opportunity isn’t limited to mega-gifts. It extends to the $25,000, $100,000, and $500,000 donor who is making their first serious philanthropic decision. That’s a meaningful shift in who nonprofits should be thinking about when they build their major donor pipelines.

Unlike wealthy donors of past generations, who typically gave to their alma maters, churches, or local nonprofits, millennial donors are expected to direct their money toward addressing social issues such as climate change, education, and wealth inequality. Nonprofits that pair a clear, mission-driven narrative with transparent nonprofit financial reporting are well-positioned to benefit.

Understanding the DAF Surge

When founders, executives, and employees suddenly hold highly appreciated stock, charitable giving vehicles like donor-advised funds become an important part of their financial planning. Donors can contribute appreciated shares, potentially avoid capital gains tax, and receive a charitable deduction. For the donor, it’s an efficient way to act charitably at the moment of a major wealth event. For nonprofits, it means a significant reservoir of charitable capital is being built right now.

The numbers are striking. In 2021, U.S. IPOs raised a record $142.4 billion, and that same year, contributions into donor-advised funds hit $72.67 billion, up from $49.58 billion in 2020, a 46.6% jump. According to Nonprofit News Feed, analysts estimate that if 2026 IPO proceeds hit their targets, the implied DAF lift could reach anywhere from $12 billion to $32 billion in additional contributions.

The catch is timing. Historically, the steepest increase in DAF funding occurs 12 to 18 months post-IPO, due to lock-up periods and tax planning. Nonprofits that wait for the money to arrive before building relationships will be too late. The groundwork has to be laid now.

Why Preparation Beats Reaction

A DAF contribution is charitable capital, but it is not the same as operating revenue. Some money moves out quickly, and some compounds over time. The timing is the story. Nonprofits that treat this IPO wave as an automatic windfall are likely to be disappointed. Those that prepare strategically will be in a much stronger position. That means focusing on three areas:

• Infrastructure – ensuring you can accept stock gifts and process DAF grants cleanly and reconcile them without confusion. A donor ready to make a meaningful first gift shouldn’t run into administrative friction at the finish line.
• Relationship-building – engaging newly wealthy donors before a liquidity event, so you’re top of mind when they’re ready to give seriously. Someone who was comfortable making $500 donations isn’t immediately comfortable making $5,000 ones. Nonprofits that educate, engage, and build trust early are far more likely to benefit.
• Prospect research – using wealth screening tools, relationship mapping, and detailed donor profiles to focus outreach where it will actually land. In a more competitive fundraising environment, personalized engagement is critical.

Working With BPM

Positioning your organization to benefit from this moment requires more than a revised fundraising plan. It takes sound nonprofit financial management, clear gift acceptance policies, and advisors who understand both the tax implications of complex giving vehicles and the unique pressures nonprofits face. Our nonprofit industry team works with tax-exempt organizations year-round, helping clients prepare for and navigate significant changes in the giving environment.

If your organization wants to be ready when this wave of philanthropic capital starts moving, we’d welcome the conversation. Contact us to talk through what the current landscape means for your mission and how to build a strategy that puts you in position to benefit.