# Charities need to get 33% of their income from donations # Charities need to get 33- of their income from donations Those donations need to come from ‘small donors’ who are each giving <= 2% of their total funding. ==Does this mean that each donor needs to be <2% of that 33% or 2% of the total revenue?== Foundations don’t have this requirement but their donors also get smaller tax breaks. [What rules do charities have to follow? | HowStuffWorks](https://money.howstuffworks.com/economics/volunteer/starting-a-charity/rules-charities-follow.htm) [[It’s weird how many secondary effects the income tax has had]]