Conventional wisdom says the fourth quarter — and December in particular — is the busiest time of the year for charities.

But is there any statistical evidence to back up this claim?

Lucy Bernholz, a consultant to foundations and donors, has been looking for numbers and can’t find anything that proves the hypothesis.

“Just as we “know” that retailers turn profitable for the year on “Black Friday,” we all know that most giving happens in the fourth quarter, during Giving Season, right?” Ms. Bernholz writes on
Philanthropy 2173. “Well, wrong. Or, rather, maybe we don’t know what we think we know.”

(A survey released this month by American Express found that 24 percent of the money Americans donated came in the last quarter, The Chronicle of Philanthropy reported in its most recent issue. A table showing the variation in how much big charities collect during the last three months of the year is also available as part of The Chronicle’s Philanthropy 400 survey.)

Is the conventional wisdom on year-end giving true? How busy is this time of year at your charity? Click on the comments link below this post to share your thoughts.