Gateway to Think Tanks
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 |
URL | https://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. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
2000139-Foundation-G(248KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。