Fights Over Taxes and Spending Bring Boom, Bust, or Uncertainty

The 2013 fundraising year could cement one of the more lasting effects of the economic downturn: a growing gap between the haves and have-nots of the charity world.

Bitter and politically divisive battles over federal taxes and spending and changes in how donors are responding to the lackluster economic recovery are causing problems for all charities, but small ones are facing the brunt of the challenges.

An analysis of contributions to more than 3,000 charities from January