G2TT
来源类型Research Report
规范类型报告
Foundation Grantmaking over the Economic Cycle
Nathan Dietz; Brice McKeever; Ellen Steele; C. Eugene Steuerle
发表日期2015-03-09
出版年2015
语种英语
概述American grantmaking foundations must pay out a minimum of 5 percent of their investment assets each year for charitable purposes, and they are penalized for dropping below a five-year average rate with a higher excise tax. These rules, combined with many foundations’ tendency to simply pay out at a fairly constant rate, tend to make foundation grantmaking procyclical: payouts decline during economic downturns.
摘要
American grantmaking foundations must pay out a minimum of 5 percent of their investment assets each year for charitable purposes, and they are penalized for dropping below a five-year average rate with a higher excise tax. These rules, combined with many foundations’ tendency to simply pay out at a fairly constant rate, tend to make foundation grantmaking procyclical: payouts decline during economic downturns. This brief covers a conference discussion on whether grantmaking might productively be made more countercyclical and examines changes in foundation grantmaking between 1997 and 2010, largely based on National Center for Charitable Statistics data.
主题Nonprofits and Philanthropy
URLhttps://www.urban.org/research/publication/foundation-grantmaking-over-economic-cycle
来源智库Urban Institute (United States)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/478808
推荐引用方式
GB/T 7714
Nathan Dietz,Brice McKeever,Ellen Steele,et al. Foundation Grantmaking over the Economic Cycle. 2015.
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