As the name implies, set-asides are funds “set aside” by a private foundation to be paid out in the future, yet they are treated as qualifying distributions toward the current year’s 5% minimum distribution requirement. This allows the foundation to “accumulate funds” over multiple years in order to fund a larger initiative at a later date.
Resources categorized under: "Supporting Your Foundation" Clear
Trends in asset allocation, grantmaking behavior, and endowment growth/decline among private foundations with less than $50 million in assets, before and throughout the recession.
Increased Grantmaking, Strong Investment Returns, and Contributions from Living Donors Create a New Narrative about Private Foundation Behavior
Provides a first look into the 2013 investment and grantmaking performance of private foundations with less than $50 million in assets.
The 2017 Foundation Source Report on Grantmaking (which can be downloaded by clicking the button below) provides an examination of […]
The Foundation Source Report on Investment Performance examines the investment activities of private foundations with assets of less than $50 million, […]
Just published, Foundation Source’s 2018 Annual Report on Private Foundations found that the 927 private foundations in the study: earned […]
Private foundation donors are sometimes encouraged to transition their organization to a donor-advised fund (DAF). The pitch often goes something […]
Tips for evaluating a nonprofit before making a grant.
According to the National Center for Charitable Statistics, there are currently over 1.5 million nonprofit organizations in the United States. […]