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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.

Feeding inequality: The hidden costs of Brazil's meat industry monopoly

March 24, 2024

This report critically examines the Brazilian meat industry, focusing on JBS, the world's largest food company, based mostly on processed meat products. The central theme revolves around the stark contrast between JBS's exponential growth, fuelled by government policies and financial institutions, and escalating social inequalities in Brazil.Key takeaways:The global meat industry has witnessed a meteoric rise since the 1960s with production increasing 402%. JBS is the world's biggest meat processor with annual revenue of US $77 billion, contributing 2.1% to Brazil's GDP and 2.7% of its employment. Its slogan is "We feed the world with the best". In the last 20 years, US $6 billion has flowed to JBS in public finance through the Brazilian Development Bank (BNDES). BNDES holds a 20.8% stake in JBS. Foreign investors hold 11%.Over a hundred thousand workers at JBS earn around US $393 monthly, a third of what is estimated as a living wage in Brazil. Each of the five top JBS executives take home the equivalent of US $420,000 every month. The majority of the 400+ shareholders who attend the company's annual meetings are against the executives' high wages, but these wages continue to increase. Brazil ranks as the most unequal country in the world in terms of wealth inequality. Indicators of poverty and hunger have increased in 11 of 12 Brazilian cities where JBS is heavily involved (2013-2023). 

World Giving Index 2023

March 22, 2024

This Index sheds light on the generosity of individuals worldwide, showcasing the positive impact of global philanthropy against the backdrop of global instability.

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.

The Institute of International Education: From Prima Donna Idealism to Parastatal Behemoth and Neoliberal Broker (1919–2003)

March 14, 2024

The Institute of International Education (IIE) administers the most prestigious awards for international education such as the Fulbright awards. IIE has dominated international education from 1919 to the present as an intermediary between states and private organizations. The Institute's combination of private administration and capital with the brand of the US government has characterized the shift from massive public spending and bold liberal internationalism in the postwar era to the neoliberalism of the late-twentieth century. In my dissertation, I argue that Americans came to rely on international students as proxies to end global conflicts, fortify the United States' geopolitical standing, advance capitalist economic development in the Global South, and keep US colleges financially afloat. The Carnegie Endowment and Rockefeller Foundation sponsored IIE to be the vanguard of international educational exchanges in the early twentieth century. After World War II, with the federal government and the Ford Foundation as new IIE partners, Carnegie and Rockefeller became wary of how this unchecked growth and IIE's administrative weakness would threaten the core missions of international liberalism. The internal documents available at the Rockefeller Archive Center from IIE, the Rockefeller Foundation, the Commonwealth Fund, and the Ford Foundation bely the optimism of IIE's published materials. The reports of students also depict the United States as a country aspiring to lead the postwar world but struggling with racial discrimination and a shifting national identity. 

Philanthropy Brief: Nitrogen Fertiliser

March 14, 2024

Nitrogen fertilisers are essential for feeding the world's growing population. But their production and use pose a significant challenge to the climate.What can funders do to address this? Explore insights and philanthropic opportunities in our Philanthropy Brief.

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.

Barriers to Accessing Medical Equipment and Other Health Services and Supports within Households of Adults with Disabilities

March 14, 2024

Using nationally representative survey data, we assessed the prevalence of delayed and unmet needs for medical equipment, supplies, and other vital services and supports among nonelderly adults with disabilities and members of their households. We also examined the types of equipment and supplies households had difficulty obtaining and the reasons for delayed or unmet needs.People with disabilities face persistent inequities in access to high-quality, affordable health care. These inequities include challenges obtaining consistent access to medical equipment and supplies and other health services and supports that are critical for their health and well-being and ability to live independently in their communities. Though people with disabilities of all ages are affected by these gaps in the health care system, nationally representative data on the experiences of adults under age 65 are limited.Our analysis draws on June 2022 data from the Urban Institute's Health Reform Monitoring Survey (HRMS), a nationally representative survey of adults ages 18 to 64 living in households. Survey questions on delayed and unmet needs were developed in collaboration with members of a community advisory board who have lived experience with disabilities and who serve as advocates for people with disabilities.

Assessing Climate Risk in Marginalized Communities

March 14, 2024

This report builds upon a growing body of research exploring the implications of climate change for communities of color. Using a focused analysis of riverine flood risk, our findings illustrate how communities of color are disproportionately affected by riverine flooding events and how the impact is magnified because of these communities' greater vulnerability and weaker resilience. Based on our methodology and conclusions, we recommend several steps that can support more racially equitable outcomes from a riverine flood event, including the Federal Emergency Management Agency's adoption of a more inclusive definition and forward-looking assessment approach for riverine flooding risk, normalization of the expected annual loss attributable to a climate event by scaling the total replacement value, and incorporation of social vulnerability and community resilience measures into composite risk metrics. More broadly, we recommend that continued attention be paid to racial equity within overarching environmental, social, and governance frameworks.