While other research has been conducted on charitable giving during the pandemic, as well as challenges for women during this time, this report focuses on the intersection of COVID-19, gender, and philanthropy. This study has implications for nonproft organizations and fundraisers as they continue to adjust to the new dynamics of their work, and for donors as they choose where and how to give, especially those prioritizing gender equity and racial and social justice given the events of the past year and a half. As society’s views of and responses to the pandemic have shifted, so, too, has charitable giving and the role of women in families and society. This report provides an update on the research one year later to understand how women and men are giving in the second year of the COVID-19 crisis.