| Living GoodsEIN 20-5010527 | International | CA | $9,618,119Mid-sized | 89.24 |
| Living on the EdgeEIN 46-0484695 | Religion | GA | $5,163,751Mid-sized | 83.59 |
| Loaves & Fishes Community ServicesEIN 36-3786777 | Human Services | IL | $12,840,978Mid-sized | 93.61 |
| Loggerhead Marinelife CenterEIN 59-2445926 | Animals | FL | $3,719,334Mid-sized | 92.62 |
| Lollypop Farm, the Humane Society of Greater RochesterEIN 16-0743047 | Animals | NY | $7,301,943Mid-sized | 95.53 |
| Lone Star Flight MuseumEIN 76-0213778 | Arts, Culture, Humanities | TX | $4,193,643Mid-sized | 83.29 |
| Long Beach Rescue MissionEIN 95-2741506 | Human Services | CA | $4,011,416Mid-sized | 83.92 |
| Long Island Children's MuseumEIN 11-3035221 | Arts, Culture, Humanities | NY | $4,693,196Mid-sized | 82.81 |
| Long Wharf TheatreEIN 06-6073063 | Arts, Culture, Humanities | CT | $7,523,171Mid-sized | 86.98 |
| Longmont Humane SocietyEIN 84-0645455 | Animals | CO | $3,777,711Mid-sized | 83.19 |
| Longyear MuseumEIN 04-2203829 | Arts, Culture, Humanities | MA | $3,858,317Mid-sized | 87.55 |
| Los Angeles Alliance for a New EconomyEIN 95-4459427 | Community Development | CA | $4,683,520Mid-sized | 87.82 |
| Los Angeles Chamber OrchestraEIN 23-7010825 | Arts, Culture, Humanities | CA | $4,917,365Mid-sized | 88.10 |
| Los Angeles Master Chorale AssociationEIN 95-2315682 | Arts, Culture, Humanities | CA | $5,610,819Mid-sized | 83.58 |
| Lotus HouseEIN 81-0652266 | Human Services | FL | $7,104,050Mid-sized | 93.98 |
| Louisiana Baptist Children's Home & Family MinistriesEIN 72-6000696 | Human Services | LA | $6,616,544Mid-sized | 73.05 |
| Louisiana Philharmonic OrchestraEIN 72-1189023 | Arts, Culture, Humanities | LA | $5,568,310Mid-sized | 86.72 |
| Louisiana SPCAEIN 72-0471368 | Animals | LA | $8,212,256Mid-sized | 96.30 |
| Louisville BalletEIN 61-6033779 | Arts, Culture, Humanities | KY | $4,486,519Mid-sized | 88.95 |
| Louisville Free Public Library FoundationEIN 61-0969361 | Arts, Culture, Humanities | KY | $3,582,104Mid-sized | 93.15 |
| Louisville OrchestraEIN 61-6000384 | Arts, Culture, Humanities | KY | $6,751,076Mid-sized | 88.89 |
| Louisville Public MediaEIN 61-1259787 | Arts, Culture, Humanities | KY | $6,051,773Mid-sized | 93.37 |
| Louisville Urban LeagueEIN 61-0444771 | Human and Civil Rights | KY | $3,979,281Mid-sized | 93.11 |
| Love Worth FindingEIN 58-1730035 | Religion | TN | $5,564,717Mid-sized | 79.58 |
| Love146EIN 20-1168284 | Human Services | CT | $3,770,196Mid-sized | 86.96 |
| Lowell ObservatoryEIN 86-0098918 | Research and Public Policy | AZ | $12,648,803Mid-sized | 88.56 |
| Lower Manhattan Cultural CouncilEIN 23-7348782 | Arts, Culture, Humanities | NY | $3,660,793Mid-sized | 87.43 |
| Lubbock Area United WayEIN 75-0961812 | Community Development | TX | $5,582,174Mid-sized | 98.93 |
| Luis Palau AssociationEIN 93-0713827 | Religion | OR | $9,118,819Mid-sized | 83.26 |
| LumberyardEIN 52-2158599 | Arts, Culture, Humanities | NY | $5,356,697Mid-sized | 84.71 |
| Lung Cancer AllianceEIN 91-1821040 | Health | DC | $3,992,235Mid-sized | 82.85 |
| Lung Cancer Research FoundationEIN 14-1935776 | Health | NY | $4,554,246Mid-sized | 92.20 |
| LUNGevity FoundationEIN 36-4433410 | Health | IL | $7,605,367Mid-sized | 90.96 |
| Lupus Foundation of AmericaEIN 43-1131436 | Health | DC | $13,256,140Mid-sized | 72.88 |
| Lutheran Bible TranslatorsEIN 95-2630437 | Religion | MO | $3,933,406Mid-sized | 93.26 |
| Lymphoma Research FoundationEIN 95-4335088 | Health | NY | $8,784,268Mid-sized | 79.06 |
| Lyric Opera of Kansas CityEIN 44-0626124 | Arts, Culture, Humanities | MO | $6,714,592Mid-sized | 89.96 |
| Lyric TheatreEIN 73-1001687 | Arts, Culture, Humanities | OK | $4,634,911Mid-sized | 90.34 |
| Mackinac CenterEIN 38-2701547 | Research and Public Policy | MI | $6,608,146Mid-sized | 92.92 |
| MacPhail Center for MusicEIN 41-1729340 | Education | MN | $12,206,724Mid-sized | 88.48 |
| Madison Children's MuseumEIN 39-1383497 | Arts, Culture, Humanities | WI | $3,527,783Mid-sized | 75.57 |
| Madison Square Boys & Girls ClubEIN 13-5596792 | Human Services | NY | $10,016,984Mid-sized | 92.12 |
| Madison Square Park ConservancyEIN 14-1859935 | Environment | NY | $4,811,212Mid-sized | 85.67 |
| MADREEIN 13-3280194 | International | NY | $4,284,836Mid-sized | 95.83 |
| Maine Public Broadcasting NetworkEIN 22-3171529 | Arts, Culture, Humanities | ME | $13,328,620Mid-sized | 91.98 |
| Maine Seacoast MissionEIN 01-0216837 | Human Services | ME | $3,657,501Mid-sized | 91.21 |
| Make-A-Wish Alaska and WashingtonEIN 91-1329433 | Health | WA | $8,859,325Mid-sized | 78.27 |
| Make-A-Wish ArizonaEIN 86-0409636 | Health | AZ | $6,948,950Mid-sized | 86.43 |
| Make-A-Wish Central and Western North CarolinaEIN 56-1492432 | Health | NC | $5,313,178Mid-sized | 84.24 |
| Make-A-Wish Foundation of Central & South TexasEIN 74-2357788 | Health | TX | $4,127,913Mid-sized | 81.45 |
| Make-A-Wish Foundation of Central and Northern FloridaEIN 59-3235806 | Health | FL | $5,140,669Mid-sized | 86.89 |
| Make-A-Wish Foundation of ColoradoEIN 74-2273004 | Health | CO | $6,144,150Mid-sized | 84.23 |
| Make-A-Wish Foundation of ConnecticutEIN 22-2710919 | Health | CT | $4,763,360Mid-sized | 87.75 |
| Make-A-Wish Foundation of Greater Los AngelesEIN 95-4107024 | Health | CA | $6,391,728Mid-sized | 73.82 |
| Make-A-Wish Foundation of Greater Ohio, Kentucky and IndianaEIN 34-1471131 | Health | OH | $10,970,738Mid-sized | 76.24 |
| Make-A-Wish Foundation of HawaiiEIN 99-0220777 | Health | HI | $3,912,730Mid-sized | 90.63 |
| Make-A-Wish Foundation of MichiganEIN 38-2505812 | Health | MI | $8,622,407Mid-sized | 84.34 |
| Make-A-Wish Foundation of MinnesotaEIN 41-1422893 | Health | MN | $4,131,098Mid-sized | 75.53 |
| Make-A-Wish Foundation of New JerseyEIN 22-2488495 | Health | NJ | $6,897,332Mid-sized | 84.07 |
| Make-A-Wish Foundation of North TexasEIN 75-1889666 | Health | TX | $12,212,799Mid-sized | 83.38 |