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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.

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.

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.

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.

European Philanthropy Manifesto In Short

May 24, 2024

This European Philanthropy Manifesto is a call to policymakers in Europe to work towards a Single Market for Philanthropy by taking these 4 steps: EMPOWER philanthropyFACILITATE cross-border philanthropyENGAGE with philanthropyPARTNER with philanthropy for public goodThis paper is a practical guide for philanthropy representatives on how to relay the key messages in the Manifesto towards policymakers at national, European and international levels.

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.

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.

Greater Giving: Tax time prompts to increase charitable donations

May 16, 2024

The Albanese Government has set a goal of doubling charitable giving by 2030. This represents a once-in-a-generation opportunity to stimulate increased levels of giving in the community.Against this backdrop, Impact Economics and Policy was commissioned by Philanthropy Australia to explore the economic potential of government, through the Australian Taxation Office (ATO), prompting taxpayers to consider donating to charity as part of the annual income tax return process. We look at three prompts – or interventions – that could be effective ways to encourage people to donate to charity:1. Sending out messages before the end of the financial year to remind people that they can choose to donate to charity and can claim a tax deduction for eligible donations.2. Sending a message to people who receive a tax refund to remind them that they could donate part of their refund to charity, and if they do, they may get a tax deduction at the end of the year.3. Creating a new feature in the online tax return process so people can elect to have part of their tax refund transmitted automatically by the ATO to a charity of their choosing.

The Pedagogy of Race: The Peking Union Medical College and Its Effects on Chinese Socio-Medical Scientific Discourse, 1912-1949

May 15, 2024

In 1906, the Peking Union Medical College was established in Republican China. Together with the Rockefeller Foundation's China Medical Board and the China Foundation for the Promotion of Education and Culture, the Republican Chinese government promoted the expansion of all areas of research and education. Between the 1920s and 1940s, Chinese biologists, eugenicists, among others began to make serious contributions not just to Chinese science but also to global science. Led by imported eugenicists like Edmund Cowdry and Alex Hrdlicka, many PUMC projects were preoccupated with analyzing China's "racial problems," especially the pressing question whether miscegenation ought to be encouraged or discouraged. The most ambitious of these projects, the Collection of Chinese Embryos, was an undertaking dedicated to sustained analysis of Chinese biological data. Using cutting-edge research from racial embryology, PUMC anatomists measured the biodata of donated Chinese embryonic specimens and attempted to draw conclusions about the "Mongoloid" typology as well as whether Chinese-white mixes displayed "hybrid vigor" or "enfeeblement" – the scientific terms for the conditions of mixed-race offspring at the time. Although the project ultimately failed – in part due to the outbreak of the Sino-Japanese War, and partly due to the poor medical infrastructure across Republican China – it reflected a successful effort at tying Chinese medical development with the wider (specifically North American) scientific project of race research. Archival materials in the Rockefeller Archive Center (RAC), including correspondence, annual reports, personnel biographic information, and oral history materials, reveal an overall picture of the Peking Union Medical College's efforts in disseminating racial and eugenic knowledge in China in the early twentieth century. This research report, consisting of part of my PhD research on the emergence of miscegenation discourse in twentieth-century China, underscores the process through which the Peking Union Medical College transformed the intellectual landscape of Republican China.

Rhode Island Foundation Annual Report 2023

May 15, 2024

We're excited to share the 2023 Annual Report and hope that you find it to be a useful reflection on a year of transition, future planning, and impressive growth and impact.As you'll see throughout these pages, the team at the Foundation ably balanced effective grantmaking, inspiring philanthropy, and listening and learning from the Rhode Islanders we serve during a transformative time. Last year, thanks to the generosity of our donors, we were pleased to award a record $89 million in grants toapproximately 2,500 nonprofit organizations; two-thirds of which were donor-directed, and one-third of which was directed through the Foundation's community investments programs. On page 8 you will find an illustration of how those grant dollars were allocated by subject matter to meet need throughout the State, and you will see just how much alignment there is between the grants that our team is responsible for and those that our donors direct. Together, we are making an incredible impact.

Excellent elections, everywhere. Annual Report 2023

May 13, 2024

We're thrilled to share the Center for Tech and Civic Life's 2023 annual report. Join us to reflect on and celebrate the milestones that shaped 2023 and look ahead to what will surely be a monumental election year. It's an honor to continue our partnerships with organizations and election offices across the country – thank you to everyone who made this past year a time of growth, joy, and excellence.

Supporting Indigenous Rights: A Look Back at 2023

May 13, 2024

The Christensen Fund is excited to share our 2023 annual report with our colleagues around the world. More so than ever before, our values are rooted in the United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP). To support the self-determination of Indigenous Peoples, we prioritize Indigenous-led organizations, including Indigenous-led funds.In our practice of trust-based philanthropy, we almost always provide general operating support grants, maintain flexible requirements and criteria, and prioritize joint learning rather than stringent monitoring and evaluation. We strive to create connections between communities and movements at the grassroots, subnational, national and international levels.Thanks to our Board, staff, philanthropic colleagues and partners around the globe for informing our strategy and helping us reflect on all the learning that occurred in 2023.