The 50 largest US charities

The figures in the chart on the facing page are largely based on tax reports from fiscal year 2003, which runs from July 2002 to June 2003.

The chart omits certain types of nonprofits, including colleges, universities, private foundations, and financial-service charities such as Fidelity Investments Charitable Gift Fund.

The main reason conservation groups devote such a small percentage of revenue to programs is that the IRS classifies money for land purchases as capital additions, not program expenses.