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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.

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.

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. 

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."

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."

Climate Change and Rural Water for Frontline Communities in the Southwest United States

March 26, 2024

This issue brief provides an overview of the escalating threat climate change poses to rural water for frontline communities in the Southwest United States. This region, defined by the US National Climate Assessment's 6-state area (Arizona, California, Colorado, New Mexico, Nevada, and Utah), is facing increasing water challenges due to prolonged droughts, extreme temperatures, groundwater depletion, wildfire, flooding, and reduced mountain snowpack. The brief delves into the observed and projected impacts of climate change, emphasizing the disproportionate risks faced by Latino, Hispanic, and Indigenous populations in these areas. Through this issue brief, the authors also aim to highlight the need for innovative strategies and approaches necessary to build equitable, climate-resilient rural water systems.

Evaluation of Tipping Point Community’s Chronic Homelessness Initiative

March 21, 2024

In May 2017, Tipping Point Community announced a $100 million initiative to halve chronic homelessness in San Francisco in five years. Tipping Point's Chronic Homelessness Initiative (CHI) is the largest private investment to address homelessness in the city's history. Tipping Point engaged the Urban Institute to evaluate CHI's implementation and outcomes. The evaluation's primary goal is to understand CHI's overall success in helping San Francisco halve chronic homelessness and make long-term, systemic improvements that support the city's most vulnerable residents.As CHI came to an end in June 2022, this final report documents the implementation of CHI and identifies key areas of successes and lessons learned based on evaluation activities conducted between fall 2018 and fall 2023. This report also highlights the outcomes of specific strategies and programs implemented as part of CHI.

Connecting Civic Education and a Healthy Democracy

March 18, 2024

Connecting Civic Education and a Healthy Democracy highlights the need for state-level policies that expand and improve K–12 civic learning. The report calls for greater investment in civics and features examples of how coalition building has been used to advance more robust policies in a growing number of states.

Candid Annual Report 2023: Reimagining Candid

March 18, 2024

In our 2023 annual report, we explain the steps we have taken to increase the freshness, quality, and comprehensiveness of our data while ensuring it gets into the hands of those who need it most. We share our distinct advantage in providing the best data to support the social sector, the progress we've made on our next-generation platform, an update on our Demographics via Candid initiative, and more.

What Social Science Tells Us About Forced Donor Disclosure

March 15, 2024

In recent years, there have been numerous state and federal efforts to change or create disclosure rules to force the public disclosure of donors to nonprofit organizations, with particular focus on 501(c)(4) social welfare organizations (with some attention also paid to 501(c)(3) charitable organizations). And, as the states and Congress consider, and sometimes enact, changes to disclosure laws, the jurisprudence around disclosure is evolving. This is seen most notably in the major U.S. Supreme Court decision Americans for Prosperity Foundation v. Bonta (AFPF), which struck down a California rule mandating that charities reveal many of their donors to the government. The AFPF decision has spurred subsequent litigation to address questions left unanswered by the decision. The rhetoric around forced donor disclosure is heated. For instance, Senator Sheldon Whitehouse, in advocating for broadened disclosure requirements, refers to the "toxic flood of dark money" that has allowed the wealthy and interest groups to "rig the system secretly in their favor." But, given the legislative and legal activity surrounding disclosure, it is important to move beyond such rhetoric and assess donor disclosure from a social scientific perspective, using the lens of cost-benefit analysis. This paper will show the benefits of forced donor disclosure fall far short of what its proponents claim.The next section lays out the legal rationale for disclosure, with a focus on campaign finance disclosure (which is closely related to nonprofit disclosure). From there, it shows empirical research raises questions about the legal rationale for disclosure, focusing primarily on the purported informational benefits of disclosure. Then, it addresses the more limited empirical research on disclosure costs. Finally, it covers how one can understand disclosure laws through the lens of an economic theory known as public choice.

Insights from Nonelderly Adults with Disabilities on Difficulties Obtaining Home- and Community-Based Services and Other Health Care

March 14, 2024

In this brief, we examine challenges that adults with disabilities and members of their households face when trying to obtain home- and community-based services and other health care. Our analysis draws on nationally representative survey data and in-depth follow-up interviews with disabled adults who reported delaying or forgoing needed services.Many people with disabilities require home health care, personal assistance, physical or occupational therapy, medical equipment and supplies, and other home- and community-based services to live independently in their communities and meet complex medical needs. Despite shifts in public funding for long-term services and supports toward home and community settings over time, barriers to accessing home- and community-based services have persisted and worsened dramatically in the wake of the COVID-19 pandemic. These barriers intersect with and magnify other challenges people with disabilities face when navigating the health care system.We analyzed data on adults ages 18 to 64 who reported having disabilities in the December 2022 round of the Urban Institute's Well-Being and Basic Needs Survey. In May and June 2023, we conducted follow-up interviews with 25 survey participants who reported any delayed or unmet needs for selected home and community-based services. Members of a community advisory board with lived experience with disabilities and professional experience as disability advocates informed each stage of the research process.