This brief highlights trends in the number and finances of public charities, as well as key findings on private charitable contributions and volunteering, two vital resources to the non-profit sector. Figures on giving and volunteering include the most recent data available. Data reported on the non-profit sector are from 2007 a snapshot of the sector just before the U.S. economic recession. Forthcoming reports will focus on 2008 data and how the non-profit sector was influenced by the recession. A series of briefs will provide new insights on the tax-exempt sector from the redesigned Form 990. Internal Revenue Service (IRS) regulations define more than 30 kinds of tax-exempt organizations, often called nonprofits or not-for-profits.