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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.

Trust in Action: The Bridge Between Grantmakers and the Grassroots

June 5, 2024

Grassroots organizations are a driving force for transformation, intimately understanding the unique challenges and opportunities within their communities.  However, traditional funding models leave grassroots groups with limited access to funding, minimal resources to operate effectively, and rigid funding restrictions, hindering their ability to fully address community needs and nurture community change.This resource provides community-based organizations (CBOs) with the language and framework to advocate for trust-based partnerships. Formulated in solidarity with the growing movement to shift power in philanthropy and global development, it's a call to action for funders and International Development Organizations to embrace a more equitable approach.

How Tax Policy Affects Charitable Giving: Literature review and meta-analysis on the tax elasticity of charitable donations

June 5, 2024

Are donors to charities sensitive to changes in tax policy? This literature review and meta-analysis delves into fifty-two empirical studies spanning 1975 to 2023, exploring the intricate relationship between fiscal policy and the charitable impulse to give. Employing a diverse range of methodologies, datasets, surveys, and taxpayer income levels, we paint a comprehensive picture of how charitable giving responds to changes in its "price" – the tax benefit associated with donations. The pooled results of this analysis reveal a significant positive effect: for every $1 increase in the tax benefit, charitable donations rise by a statistically significant $1.30. This finding reinforces the long-held consensus that tax exemptions for charitable contributions are "treasury efficient,"1 as charities receive more donations than potential revenues forgone.

Crossroads & Connections: 2024 Tracking Oregon's Progress Report

June 3, 2024

Oregon is at a crossroads. Communities across the state continue to grapple with social and economic strains while they also find opportunities to make progress on key measurements. The 2024 Tracking Oregon's Progress Report from Oregon Community Foundation provides data and analysis in seven focus areas that define what makes a thriving and healthy community. The 2024 Tracking Oregon's Progress report suggests that many systems and structures that shape the critical conditions for well-being are struggling and not working for Oregonians consistently. The cost of Oregonians' daily lives is increasing faster than their incomes and other sources of wealth. For example, the cost of childcare in Oregon takes up nearly a quarter of household income, on average, which rivals housing and college expenses. More than half of Oregonians reported feeling left behind economically. The report adds that the social divides facing Oregon communities leave residents feeling disconnected and socially isolated.  Yet, the report also points to promising opportunities that can have positive impacts on community well-being. For example, investing in early childhood education produces an array of benefits that stretch well into adulthood. The report also points to investments in specific pressure points that can have a big impact, including building workforce and affordable housing and alleviating the cost of higher education.  

Child Care at a Standstill: Price and Landscape Analysis

June 3, 2024

This report provides an overview of the state of Child Care in the United States in 2023. Included are a landscape analysis, a pricing analysis, and recommendations.

What Can Be Done To Improve PoliceCommunity Relations In Baltimore?: Exploring the experiences and perspectives of Black residents

May 29, 2024

Baltimore has a history of troubled relations between the Police Department (BPD) and its Black citizens. The 2015 death of Freddie Gray in police custody ignited national outcry and widespread protests, especially in major cities. The Gun Trace Task Force indictments and convictions in 2017 revealed systemic corruption and management issues in the BPD. In response to these problems, a federal consent decree was imposed in 2017, requiring the BPD to meet certain standards and to focus its efforts on initiatives such as more community-oriented policing. The consent decree also required research efforts to monitor progress.Since 2017, research conducted by the monitoring team has consistently shown a strained relationship between the police and the community. Building on this work, researchers from the University of Maryland produced a pair of companion reports examining the current state of community-police relations and the possibility of expanding a city program to divert certain 911 calls to civilian responders, with the goal of helping BPD better understand what it can do to increase trust among Black residents.In Part 1: What Can Be Done To Improve Police-Community Relations In Baltimore?, Professors Brooklynn Hitchens and Lauren C. Porter conducted interviews and focus groups with Black residents in Baltimore City to better understand experiences, attitudes, and perceptions with respect to BPD. The study deepened the findings of previous research showing that the department's current reform efforts have not altered perceptions among Black Baltimoreans and offers tangible recommendations from participants about how the BPD could improve its relationship with city residents and how funds should be invested to improve public safety and wellbeing.

Improving Baltimore Police Relations With the City’s Black Community Alternate response to non-criminal emergency calls for service

May 29, 2024

Baltimore has a history of troubled relations between the Police Department (BPD) and its Black citizens. The 2015 death of Freddie Gray in police custody ignited national outcry and widespread protests, especially in major cities. The Gun Trace Task Force indictments and convictions in 2017 revealed systemic corruption and management issues in the BPD. In response to these problems, a federal consent decree was imposed in 2017, requiring the BPD to meet certain standards and to focus its efforts on initiatives such as more community-oriented policing. The consent decree also required research efforts to monitor progress.Since 2017, research conducted by the monitoring team has consistently shown a strained relationship between the police and the community. Building on this work, researchers from the University of Maryland produced a pair of companion reports examining the current state of community-police relations and the possibility of expanding a city program to divert certain 911 calls to civilian responders, with the goal of helping BPD better understand what it can do to increase trust among Black residents. In Part 2: Improving Baltimore Police Relations With the City's Black Community, Professors Greg Midgette, Thomas Luke Spreen, and Peter Reuter examine the possibility and potential benefits of extending that approach to other non-criminal emergency calls. The report examines successful reforms in Albuquerque, Atlanta, and Houston that divert some categories of 911 calls to civilian agencies rather than the police with the goal of reducing the role of police in everyday life. The researchers analyze Baltimore 911 data to model scenarios for diverting additional calls in terms of reduced police contact and easing BPD's staffing shortage. Given the existing mistrust described in Part 1, reducing police involvement in non-criminal incidents should remain an important goal for Baltimore City.

The Role of the Rockefeller Foundation in Malaria Vaccine Research, 1970s-1980s

May 28, 2024

Over the 1970s, scientists finally began to make significant headway in the creation of a malaria vaccine. New developments such as hybridoma technology, recombinant DNA, and the ability to cultivate continuous cultures of malaria parasites in vivo spurred enthusiasm among scientists that they could finally create the first vaccine against a parasitic disease. A new influx of funding into parasitic disease research during this decade accelerated scientific discoveries related to malaria vaccines. The Rockefeller Foundation's Health Sciences Division, led by Dr. Kenneth Warren from 1977 to 1988, contributed significantly to this acceleration by sponsoring cutting edge research on malaria immunology and biology as part of a new "Great Neglected Diseases of Mankind" program. This report examines the role of the Rockefeller Foundation in stimulating research around malaria vaccines and related areas of malaria immunology and molecular biology, and the effects its funding had on scientists, scientific institutions, and populations in malaria endemic regions. While an effective malaria vaccine did not materialize as quickly as the scientific community had hoped, the Rockefeller Foundation nonetheless played a substantial role in raising the profile of malaria vaccines and vaccine research.

Philanthropic Organisations using the entire toolbox for more impact : Paper on foundation practice, as well as regulatory and policy environment

May 23, 2024

Philanthropic organisations have a great role to play when it comes to achieving and generating positive social change. Foundations can adopt diverse strategies and benefit from an extensive toolbox of non-financial and financial resources from their programme activities and the investments of their endowments.There is a growing realisation that involvement in impact investing may offer a chance to build on their organisational, social and environmental impact. On one hand, philanthropic organisations are seeing opportunities to expand their toolbox by incorporating impact investing approaches into their grantmaking capacity. On the other hand, a wider societal shift in expectations for investments of their endowments to create more than financial returns has led to a growing interest in this area amongst philanthropic organisations when investing their endowments. Several foundations have also taken a new strategic direction to take a holistic approach towards their programme and endowment investing side.This paper is jointly crafted by the key European philanthropy networks working in the field of philanthropic organisations and impact investing: Impact Europe: the European investing for impact network, and Philea - Philanthropy Europe Association. It builds on both organisations' resources and joint actions, in particular a multi-year joint working group on philanthropic organisations' use of the full spectrum of capital, which provided valuable insights and case studies.

Investigating the Effects of Armed Conflicts on Financial Resource Mobilisation among Non-Governmental Organisations in Burkina Faso

May 22, 2024

The interwoven, yet complex relationship between Civil Society Organisations (CSOs) and the sociopolitical context in which they operate has long been a subject of inquiry. How does the sociopolitical context influence the emergence of CSOs and the thematic areas in which they operate? In what ways do CSOs influence social and political issues? And how do donors influence or are influenced by CSOs in countries where the socio-political context is constantly mutating? Such intricate questions capture the purpose of this research endeavour which seeks to investigate the effect of armed conflicts, as an evolving context, on resource mobilisation among civil society organisations, particularly NGOs in Burkina Faso.

Love is the Foundation for Life: Schott Report on Black Males in Public Education

May 21, 2024

This report outlines the systemic opportunities and institutional barriers Black male students face and offers cross-sector recommendations for building the supports needed to improve education and life outcomes. The research findings were produced in partnership with the UCLA Center for the Transformation of Schools.The report highlights several key findings impacting Black males in public education:Between 2012 and 2020, Black students experienced the highest graduation rate improvement of all groups, cutting the racial gap between graduating Black and white students nearly in half and increasing the nation's overall graduation rate by 4%. Following the pandemic in 2021, Black life expectancy declined by four years (six years lower than whites), largely driven by the decline in the Black male life expectancy by five years, which represented the largest decline of any race or gender subgroup.High school graduation is a key factor in positively impacting life expectancy. Improvements in K-12 and higher education levels contribute nearly 10 months to the average life expectancy in a county for each standard increase in educational achievement.While there was an overall improvement in graduation rates for Black male students across all 15 districts analyzed, only one district, Mobile County, AL (88%), had a graduation rate above the national average (86%).Among the 15 districts analyzed, Detroit, MI (54%), Philadelphia, PA (59%), Baltimore City, MD (65%), Minneapolis, MN (65%), and Oakland Unified (71%) had the five lowest four-year graduation rates for Black males.

The state of diversity in the U.S. nonprofit sector

May 16, 2024

Over the past five years, Candid has invited nonprofits to share demographic information about their organizations on their Candid profiles. Based on an analysis of this data, The state of diversity in the U.S. nonprofit sector provides an overview of the sector across four demographic categories—race, gender, sexual orientation, and disability status. Designed to increase transparency about diversity at nonprofits, highlight key macro-level findings, and offer a snapshot and a baseline to track collective progress toward diversity, equity, and inclusion, the report is divided into four parts. Section 1 focuses on representation among nonprofit employees and examines how diversity shifts across different levels of leadership. Section 2 examines CEO diversity within different types of organizations. Section 3 focuses on nonprofit board composition—including average board size and average representation of different identities on boards. Finally, section 4 takes a closer look at differences between organizations that have majority BIPOC leadership and majority white leadership.