The IRS 2023 filing-year Table 3 reports gross charitable bequests by the state of residence shown on estate tax returns. It is a study of Forms 706 filed during calendar year 2023. It is not a count of all charitable gifts made at death, and it does not cover lifetime giving.

What the table reports

The table estimates **9,024 estate tax returns** in the filing-year study. Of those, **2,174 returns reported charitable bequests**. The reported totals were **$159,689,725 thousand in gross charitable bequests** and **$52,300,814 thousand in gross estate for tax purposes for donors**. The workbook reports money amounts in thousands of dollars, so the charitable-bequest total is about $159.7 billion after converting units.

The IRS uses "number" to mean the number of returns, not the number of gifts, beneficiaries, charitable organizations, or properties. The IRS also warns that returns filed in one calendar year may concern decedents who died in different years. Most 2023 filings concerned deaths in 2022, but extensions and other timing mean the filing-year label should stay with every number.

State table

The figures below transcribe the 2023 IRS workbook. `d` means the IRS deleted the detail to prevent disclosure of individual taxpayer data. The IRS says deleted values remain in the appropriate totals. Dollar columns are in thousands.

State or areaAll returns, numberGross estate, all returns ($000)Returns with charitable bequests, numberGross charitable bequests ($000)Gross estate, donors ($000)
Total9,024360,771,7742,174159,689,72552,300,814
Alabama943,330,825ddd
Alaskaddddd
Arizona1654,555,286411,407,877386,077
Arkansas501,855,568ddd
California1,81266,095,10536924,839,0349,651,138
Colorado1512,987,37938803,709198,144
Connecticut15612,014,359416,370,1853,939,359
Delaware24746,562ddd
District of Columbia321,600,339ddd
Florida1,22950,837,68027619,853,0005,639,223
Georgia1674,866,521431,775,671409,726
Hawaii521,039,31916438,435246,272
Idaho30544,399ddd
Illinois3028,563,030903,730,0311,306,988
Indiana912,491,06521476,182162,736
Iowa911,671,49918436,302100,195
Kansas692,236,39918481,145138,188
Kentucky542,670,384ddd
Louisiana601,294,57714294,12029,306
Maine15421,032ddd
Maryland1383,346,17541925,313166,081
Massachusetts2506,709,521732,007,164546,424
Michigan1577,296,211442,648,398654,940
Minnesota1283,929,612381,535,212670,954
Mississippi42766,834ddd
Missouri1154,349,308352,352,070484,536
Montana33806,522ddd
Nebraska8610,233,115205,039,7674,346,214
Nevada1077,163,842231,583,729598,911
New Hampshire381,364,810ddd
New Jersey2717,615,288542,532,406572,337
New Mexico342,650,108ddd
New York69336,252,66617817,933,9595,730,402
North Carolina1845,119,300491,792,636258,143
North Dakota19968,822ddd
Ohio2256,646,079703,444,244943,115
Oklahoma521,341,46314462,34799,141
Oregon841,849,81224467,57890,024
Pennsylvania2717,850,628853,151,4851,016,052
Rhode Island29695,052ddd
South Carolina871,990,94416412,521139,834
South Dakota26765,506ddd
Tennessee1145,221,928231,372,257581,340
Texas56145,302,32312034,431,6207,689,826
Utah501,637,52014646,016416,975
Vermont16319,737ddd
Virginia1925,783,648502,350,890899,407
Washington1755,620,527462,187,384772,784
West Virginiaddddd
Wisconsin1162,566,72630702,028225,855
Wyoming20997,195ddd
Other areas [2]493,267,346142,062,53388,956

The IRS notes that detail may not add to the total because of taxpayer reporting discrepancies and rounding. "Other areas" includes U.S. territories, U.S. citizens domiciled abroad at death, and a small number of returns for which state of residence was unknown.

How to use the figures

The state classification belongs to the estate tax return study. It does not identify a charitable recipient or show where donated property was located. It also does not establish the value of a particular parcel, the terms of a will or trust, or whether a transfer was recorded.

For beneficiary-type context, see estate tax bequests by beneficiary type in the 2023 IRS data. For a matter involving land, deeds, probate filings, trust records, or a charity's receipt of property, investigative research services can help trace the relevant records. Aggregate tax statistics should remain separate from the source documents for a particular estate.

Method and limits

This article uses the IRS Statistics of Income Division, Estate Tax Returns Study, September 2025, Table 3 workbook, reviewed August 8, 2026. It preserves the workbook's filing-year cohort, state-of-residence classification, return counts, suppressed cells, and thousands-of-dollars units. It does not estimate all charitable giving, all charitable transfers at death, or the share of all decedents who made charitable bequests.

**Professional disclaimer:** This article is general research, not legal, tax, accounting, fiduciary, financial, or charitable-planning advice.

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