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National Study on Donor Advised Funds

February 28, 2024

The Donor Advised Fund Research Collaborative (DAFRC) is a consortium of academic and nonprofit researchers. Working across institutions, the collaborative is leading a 30-month, comprehensive research initiative to provide empirical data and insights on the characteristics and activities of donor advised funds (DAFs) in the United States. One of the initiative's main goals is to gather and analyze account-level DAF information that is not available from publicly accessible data sources, such as the IRS Form 990. The account-level data allows for a more nuanced and accurate understanding of DAFs, as well as comparisons across different types and sizes of DAFs and DAF sponsors.The present report is the first of three major nationwide projects: (1) compiling a large, anonymized dataset from DAF providers, (2) fielding a management survey to gather policies and procedures from DAF sponsors, and (3) fielding a donor survey to gain insights into how individuals and families think about and use DAFs as part of their household giving.The 2024 National Study on Donor Advised Funds includes information about DAFs from 2014 to 2022, covering aspects such as account size, age, type, succession plan, donor demographics, contributions, grants, payout rates, and grantmaking speed. The report represents the most extensive independent study on DAFs to date. Thanks to the collective efforts of 111 DAF programs that voluntarily provided anonymized data to the research team, the dataset covers nine years of activity from more than 50,000 accounts, with over 600,000 inbound contributions to DAFS and more than 2.25 million outbound grants from DAFs.

الدروس المستفادة من مؤسسات تمويل المناخ بشأن المساعدات الإنمائية بقيادة محلية (Lessons from Climate Funders on Locally-led Development Assistance - Arabic)

April 9, 2024

تركز "الدروس المستفادة من ممولي العمل المناخي بشأن دعم التنمية بقيادة محلية" على تجارب الجهات المانحة التي دعمت مبادرات التنمية بقيادة محلية لمعالجة تغير المناخ. ويقدم لمحة عامة عن أفضل الممارسات والتحديات المرتبطة بجهود تمويل المناخ وتوصيات لتحسين الدعم للمجتمعات المحلية في مكافحة تغير المناخ.تم إنتاج هذا المنشور بدعم مالي من الاتحاد الأوروبي. ومحتواه هو مسؤولية WINGS وحدها ولا يعكس بالضرورة آراء الاتحاد الأوروبي.English: https://wings.issuelab.org/resource/lessons-from-climate-funders-on-locally-led-development-assistance.htmlFrench: https://wings.issuelab.org/resource/aide-au-developpement-local-lecons-de-bailleurs-de-fonds-climatiques.htmlMandarin Chinese: https://wings.issuelab.org/resource/lessons-from-climate-funders-on-locally-led-development-assistance-mandarin-chinese.htmlPortuguese: https://wings.issuelab.org/resource/licoes-de-financiadores-de-acoes-climaticas-sobre-apoio-ao-desenvolvimento-localmente-liderado.htmlSpanish: https://wings.issuelab.org/resource/lecciones-de-financiadores-para-la-accion-climatica-sobre-la-asistencia-para-el-desarrollo-liderada-a-nivel-local.html

气候资助者 支持地方主导型发展 经验总结 (Lessons from Climate Funders on Locally-led Development Assistance - Mandarin Chinese)

April 9, 2024

"气候行动资助者在支持当地主导的发展方面的经验教训"重点关注支持当地主导的应对气候变化发展举措的捐助者的经验。 它概述了与气候融资工作相关的最佳实践和挑战,以及改善对当地社区应对气候变化的支持的建议。本出版物是在欧盟的财政支持下出版的。 其内容由 WINGS 全权负责,并不一定反映欧盟的观点。English: https://wings.issuelab.org/resource/lessons-from-climate-funders-on-locally-led-development-assistance.htmlFrench: https://wings.issuelab.org/resource/aide-au-developpement-local-lecons-de-bailleurs-de-fonds-climatiques.htmlSpanish: https://wings.issuelab.org/resource/lecciones-de-financiadores-para-la-accion-climatica-sobre-la-asistencia-para-el-desarrollo-liderada-a-nivel-local.htmlPortuguese: https://wings.issuelab.org/resource/licoes-de-financiadores-de-acoes-climaticas-sobre-apoio-ao-desenvolvimento-localmente-liderado.htmlArabic: https://wings.issuelab.org/resource/ldros-lmstf-d-mn-m-ss-t-tmoyl-lmn-kh-bshan-lms-aad-t-l-nm-y-bky-d-mhly-lessons-from-climate-funders-on-locally-led-development-assistance-arabic.html

International Philanthropy Commitment on Climate Change - 实施指南 - Mandarin Chinese

April 9, 2024

国际气候变化慈善承诺呼吁所有基金会,无论其使命、地位和地理位置如何,都针对气候紧急情况采取行动。 国际承诺签署方承诺根据该承诺的七大支柱采取行动。本实施指南概述了针对气候变化国际慈善承诺七个支柱的建议行动。 本指南旨在激励和支持基金会签署者踏上自己的变革之旅。 如果您的基金会尚未签署国际承诺,但正在考虑签署,本指南将使您更清楚地了解基金会可以采取哪些行动来实施国际承诺。Find the implementation guide in:Arabic: https://wings.issuelab.org/resource/international-philanthropy-commitment-on-climate-change-dlyl-ltnfythy.htmlEnglish: https://wings.issuelab.org/resource/implementation-guide-philanthropyforclimate.htmlIndonesian: https://wings.issuelab.org/resource/international-philanthropy-commitment-on-climate-change-panduan-pelaksanaan-indonesian-bahasa.htmlItalian: https://wings.issuelab.org/resource/international-philanthropy-commitment-on-climate-change-guida-pratica-di-attuazione.htmlPortuguese: https://wings.issuelab.org/resource/international-philanthropy-commitment-on-climate-change-guia-de-implementacao.htmlSpanish: https://wings.issuelab.org/resource/international-philanthropy-commitment-on-climate-change-guia-de-implementacion.html

Frederick Gates and Philanthropic Timeliness

April 8, 2024

An embrace of perpetuity is often assumed to be one of the founding principles of modern American philanthropy. Yet while some of the pioneering figures in the field, such as Andrew Carnegie, explicitly and unreservedly championed the cause of perpetuity, the views of many others toward time-based considerations in philanthropy were more fluid and complex. This was certainly the case with Frederick Gates, the Baptist minister who served as John D. Rockefeller's chief philanthropic advisor, holding leadership positions in many of the Rockefeller foundations in their early, formative years. He can arguably claim to be more responsible than any other individual for crafting the animating theories that came to define 20th century American philanthropy.

Alimentando a desigualdade: Os custos ocultos do monopólio industrial da carne

April 4, 2024

Este relatório examina, desde uma perspectiva crítica, a indústria brasileira da carne com foco na JBS, a maior empresa de alimentos do mundo, cujos produtos são baseados principalmente no processamento de proteína animal. O tema central gira em torno do forte contraste entre o crescimento exponencial da referida empresa, incentivado por políticas governamentais e instituições financeiras, e a escalada das desigualdades sociais no Brasil.Principais conclusões:A indústria global da carne testemunhou um crescimento meteórico desde a década de 1960, com um aumento de 402% na produção;A JBS é a maior processadora de carne do mundo, com receita anual de R$ 370 bilhões, representando 2,1% do PIB brasileiro e 2,7% do emprego nacional. O slogan da empresa é "Alimentando o mundo com o que há de melhor";Nos últimos 20 anos, R$ 31 bilhões das finanças públicas foram canalizadas para a JBS por meio de incentivos do Banco Nacional de Desenvolvimento Econômico e Social (BNDES);O BNDES detém 20,8% da participação da JBS; investidores estrangeiros detêm 11%;Mais de 100 mil trabalhadores da JBS ganham um salário médio de R$ 1700 mensais, um terço do que é estimado como salário digno no Brasil. Cada um dos cinco principais executivos da JBS fatura o equivalente a R$ 2 milhões por mês;A maioria dos mais de 400 acionistas que participam das assembleias anuais da empresa são contra os elevados salários dos executivos, mas estes valores continuam crescendo exponencialmente;O Brasil está classificado como o país mais desigual do mundo em termos de distribuição de riqueza;Os indicadores de pobreza e fome aumentaram em 11 de 12 das grandes cidades brasileiras com as quais a JBS possui operações (2013-2023).

Philanthropy infrastructure: Analysis Framework and Investment Strategy

April 3, 2024

This is the second special research report on China's philanthropic infrastructure funded by Narada Charity Foundation, following the launch of the "China Philanthropy Infrastructure Scanning Report" by the Funder Roundtable Forum CDR in 2020 with the Dunhe Foundation.The report aims to build and improve the analytical framework for the development of public welfare infrastructure based on previous scans of public welfare infrastructure, and based on this, it proposes strategic recommendations for integrating the cross-departmental forces of government, market and public welfare to promote the development of China's public welfare infrastructure.

Lighting Up the Future for Children: Balancing urgent needs and future opportunities

April 1, 2024

"Lighting Up the Future for Children" is a collaborative, strategic planning tool designed to help communities, leaders, nonprofits and funders envision and create a bright, child-centric future together. This resource serves as a map for the next decade for children, considering existing social, technological and natural forces already shaping our reality and likely to grow in influence between now and 2035, and shares what the future could look like, depending on current decisions and level of community involvement. These forecasts represent the possible result of different strategic choices and actions taken to improve conditions for children, families and communities. A resource for child-centered organizations, funders, nonprofits and communities can use this map as a foresight tool to look at a longer-term view of the issues impacting children, to better navigate rapidly evolving landscapes. It can be used to spark collaborative visioning, planning, action and reflection. The map was created by the Institute for the Future using findings from their extensive research and insights collected from more than 2,000 community partners who participated in WKKF's year of listening in 2023. 

Klere Lavni Timoun Yo Ekilibre Bezwen Ijan yo ak Opòtinite Fiti yo

April 1, 2024

Mete Limyè pou Avni Timoun yo" reprezante 10 lavni potansyèl ki ta ka transfòme lavi timounyo, ki se rezilta de kijan noumenm ki nan filantwopi, nan sektè san bi likratif la ak kominote a entèaji ak fòs sosyal, teknolojik ak natirèl k ap fòme kounye a e ki gen chans pou ogmante enfliyans yo nan pwochen deseni an.

Guía complementaria: Iluminando el futuro de los niños

April 1, 2024

Cada mapa necesita una leyenda, por lo que esta guía del viajero de dos páginas ayuda a los usuarios a navegar debates colaborativos en torno a "Iluminando el futuro de los niños: equilibrando las necesidades urgentes y las oportunidades futuras". Este recurso apoya formas de participar en el mapa de la próxima década para los niños y fue desarrollado en asociación con el Institute for the Future y el W.K. Fundación Kellogg. Este artículo complementario ofrece preguntas para consideración individual o grupal mientras se estudia el recurso más amplio: "Iluminando el futuro de los niños: equilibrando las necesidades urgentes y las oportunidades futuras".

Gid konpayon: Limen lavni pou timoun yo

April 1, 2024

Chak kat jeyografik bezwen yon lejand, kidonk gid vwayajè de paj sa a ede itilizatè yo navige nan diskisyon kolaboratif yo sou "Lighting Up the Future for Children: Balancing Urgent Needs and Future Opportunities." Resous sa a sipòte fason pou angaje yo nan kat dekad kap vini an pou timoun yo e li te devlope an patenarya ak Institute for the Future ak W.K. Fondasyon Kellogg. Pyès konpayon sa a ofri kesyon pou konsiderasyon endividyèl oswa gwoup pandan y ap etidye pi gwo resous la: "Lighting Up the Future for Children: Balancing Urgent Needs and Future Opportunities."

Companion Guide: Lighting Up the Future for Children

April 1, 2024

Every map needs a legend, so this two-page traveler's guide helps users navigate collaborative discussions around "Lighting Up the Future for Children: Balancing Urgent Needs and Future Opportunities." This resource supports ways to engage in the map of the next decade for children and was developed in partnership with the Institute for the Future and the W.K. Kellogg Foundation. This companion piece offers questions for individual or group consideration while studying the larger resource: "Lighting Up the Future for Children: Balancing Urgent Needs and Future Opportunities."