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This interim report summarizes the findings to date from the Foundation Expenses and Compensation Study, a partnership of the Urban Institute, the Foundation Center, and GuideStar. Examining the expense and compensation patterns of the nation's 10,000 largest independent, corporate, and community foundations (by giving) circa 2001, this report documents how major differences in operating styles affect the expenses of philanthropic foundations. The findings suggest that, along with foundation type and size, the missions and goals of foundations that lead to different staffing levels and types of expenses should be considered when assessing foundation expenditures.