The Gathering is an exclusive, invitation-only annual conference and network for wealthy Christian philanthropists, primarily evangelicals, who convene to strategize and coordinate large-scale giving to advance conservative Christian causes worldwide. Established to foster collaboration among donors, foundations, and ministry leaders, it emphasizes 'strategic philanthropy' aimed at influencing culture, politics, and global missions through financial support for organizations promoting biblical values, family structures, and anti-abortion initiatives. Participants include prominent figures from business, finance, and ministry, such as the DeVos family, Howard Ahmanson, and leaders from groups like Focus on the Family. The gatherings are known for their secrecy, with no public attendee lists or detailed agendas, leading to criticisms of undue influence on American conservatism and evangelical politics.

Over the years, The Gathering has evolved into a key hub for funding right-wing causes, including support for anti-LGBTQ+ legislation, climate change denial efforts, and international missionary work. It has been linked to the funding of organizations like the Alliance Defending Freedom and the Family Research Council. Controversies surround its role in mobilizing resources for political advocacy, with allegations of blending philanthropy with partisan activism, particularly during elections. Despite its low profile, investigative reports have highlighted its impact on shaping evangelical donor networks and amplifying conservative ideologies globally.

The organization operates without a formal public structure, relying on a steering committee and host committees for each summit, which are held in luxury resorts across the United States and occasionally abroad. Its influence extends through ongoing working groups and partnerships that facilitate multimillion-dollar grants, making it a pivotal player in the ecosystem of Christian nationalism and philanthropy.