giving vs offering

giving and offering both are nouns.

Word	Noun	Adjective	Verb	Adverb
giving	Yes	Yes	No	No
offering	Yes	No	No	No

As nouns, offering is a hyponym of giving; that is, offering is a word with a more specific, narrower meaning than giving:

giving (noun)	offering (noun)
the act of giving	the act of contributing to the funds of a church or charity
disposing of property by voluntary transfer without receiving value in return	something offered (as a proposal or bid)
the imparting of news or promises etc.	the verbal act of offering
	money contributed to a religious organization; item or items contributed to a religious organization for religious purposes

giving (adjective)	offering (adjective)
given or giving freely