The Gifts of the Magi Foundation
The Gifts of the Magi Foundation is a private foundation, based in San Diego, CA. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $14.6M in total assets. In 2025, it awarded 4 grants totaling $650K. Net investment income was $777K.
The Gifts of the Magi Foundation at a glance
In short: The Gifts of the Magi Foundation gave $650K across 4 grants in 2025 (avg $163K), mostly in California. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $650,000
- +173.1% vs 2024
- Grants made (2025)
- 4
- +100.0% vs 2024
- Average grant
- $162,500
- +36.6% vs 2024
- Median grant
- $162,500
- Total assets
- $14,648,524
- +0.6% vs 2024
- Primary geography
- California (100% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated September 2026.
Who The Gifts of the Magi Foundation funds
How this funder distributes its grants
Top Recipients
Top 4 recipients in 2025
The largest 2025 recipient was Rancho Santa Fe Community Foundation - Susan Liguori Fund ($163K). Together the top 4 received $650K.
Grant Size Distribution
11 grants across all recorded years
The most common grant size was in the $100–250K range: 6 grants of 11 (55%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 4 itemized grants.
States
Cities
How The Gifts of the Magi Foundation gives
- Giving grew 442% from 2022 to 2025. Method
- In 2025 it paid out 85% of its IRS minimum distribution (the 5% rule). Foundations have until the end of the next year to meet it. Method
From the foundation's IRS Form 990-PF filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2025, annual grant giving ranged from $65K (2021) to $650K (2025). In 2025 it made 4 grants totaling $650K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Rancho Santa Fe Community Foundation - Susan Liguori Fund Encinitas, CA | Charitable Contributions | $162,500 |
| Rancho Santa Fe Community Foundation - Lisa Liguori Fund Encinitas, CA | Charitable Contributions | $162,500 |
| Rancho Santa Fe Community Foundation - Catherine Liguori Fund Encinitas, CA | Charitable Contributions | $162,500 |
| Rancho Santa Fe Community Foundation - Daniel Liguori Fund Encinitas, CA | Charitable Contributions | $162,500 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2025 | $14,648,524 | $787,316 | $704,885 | $650,000 | 4 | $650,000 | $776,892 | $766,888 |
| 2024 | $14,564,046 | $11,810,352 | $278,624 | $238,000 | 2 | $238,000 | $245,526 | $311,765 |
| 2023 | $3,044,318 | $91,077 | $174,679 | $99,500 | 3 | $99,500 | $69,782 | $149,864 |
| 2022 | $3,142,920 | $219,583 | $194,914 | $120,000 | 1 | $120,000 | $203,008 | $185,624 |
| 2021 | $3,103,251 | $1,226,131 | $73,380 | $65,000 | 1 | $65,000 | $1,225,898 | $163,348 |
| 2020 | $1,950,500 | $70,673 | $367,528 | $360,000 | 1 | — | $70,673 | $166,009 |
Under IRS private-foundation payout rules, The Gifts of the Magi Foundation reported a distributable amount of $767K for 2025 — the minimum it must pay out in qualifying distributions.
Leadership & Key People
Officers and directors from IRS filings
The Gifts of the Magi Foundation is led by Susan K. Liguori, CEO & Director on every filing since 2020; none of the 4 officers listed in 2025 report compensation.
Officers on the 2025 filing
Susan K. Liguori
CEO & Director
On filings since 2020
No compensation reported
Catherine E. Liguori
Vice President
On filings since 2020
No compensation reported
Daniel T. Liguori
Vice President
On filings since 2020
No compensation reported
Lisa A. Liguori
CFO & Secretary
On filings since 2020
No compensation reported
Former officers (1)
- Former: Thomas A. Liguori (2020) — Chairman & Director
Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Frequently asked questions about The Gifts of the Magi Foundation
How much does The Gifts of the Magi Foundation give each year?
The Gifts of the Magi Foundation gave $650K across 4 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $238K across 2 grants.
What is The Gifts of the Magi Foundation's typical grant size?
The Gifts of the Magi Foundation's median grant in 2025 was $162,500, and its average grant was $162,500, across 4 grants on its 2025 IRS Form 990-PF.
Where does The Gifts of the Magi Foundation give grants?
The Gifts of the Magi Foundation gives mostly in California: 100% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Encinitas, CA (4 grants).
How large is The Gifts of the Magi Foundation?
The Gifts of the Magi Foundation reported $14.6M in total assets on its 2025 IRS Form 990-PF. It paid out $650K in qualifying distributions that year, against a required minimum of $767K (roughly 5% of its investment assets). Falling short in one year is not a violation: foundations have until the end of the next year to meet the minimum.
What is The Gifts of the Magi Foundation's EIN?
The Gifts of the Magi Foundation's EIN (Employer Identification Number) is 20-2029251. IRS Form 990 filing data is available on this page for 2020–2025.
Data last updated September 2026. Sourced from IRS Form 990-PF filings.
Data update history
(2)
When this profile's IRS filing data changed on Grantable
- Added Form 990-PF for fiscal year 2025 (received by the IRS May 4, 2026)
- IRS filings on file for fiscal years 2020–2024
Explore Open Grants
Browse active grant opportunities in The Gifts of the Magi Foundation's focus areas in our free grants database
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