Publications on Foundations & Philanthropy

America's nonprofit sector continues to grow faster than its business sector or its government. The Nonprofit Almanac 2008 presents data on nonprofits' place in the national economy and trends in wages, employment, private giving, volunteering and finances. The tables and graphics will give scholars, practitioners, and policymakers the data they need at a glance, while the textual analysis will help them plan for the future.

This brief presents key findings from the latest report on the Foundation Expenses and Compensation Project –- the first large-scale, long-term, systematic study of independent, corporate, and community foundations' expenses and compensation patterns and the factors behind them. It documents how differences in type, size, and operating activities of foundations affect their finances and charitable administrative expenses. This brief highlights the key findings of the full report, "What Drives Foundation Expenses and Compensation?: Results of a Three-Year Study."

This study presents the findings of a three-year study to analyze the expense and compensation patterns of the 10,000 largest foundations in the United States. It finds characteristics such as foundation type, size, and operating activities are important factors for understanding differences in foundation finances. Despite the economic downturn and the volatility of the stock market during the study years (2001 to 2003), the patterns of foundation expenses and compensation are clear and consistent over time. This is the first large-scale, long-term, and systematic study of independent, corporate, and community foundations’ expenses and compensation patterns and the factors behind them.

Foundation type, size, staffing patterns, and operating activities are the key factors that consistently drive foundation expense and compensation patterns, according to a new report issued jointly by the Urban Institute, the Foundation Center, and GuideStar. Moreover, even under changing or volatile economic conditions, the administrative expense and compensation patterns of U.S. foundations are consistent and predictable, the new report shows.

While an estimated 40 percent of nonprofits focus on the economically disadvantaged (half or more of their clients), few nonprofits serve that proportion of ethnic and racial populations, Elizabeth Boris told the House Ways and Means Oversight Subcommittee. Her testimony addressed five key questions: Who gives, how much, and to whom? Who benefits from charitable contributions? How do charities and foundations identify the needs of their communities? Are there gaps between needs and services? How can we improve the quality and scope of data on charitable beneficiaries?