Understanding Foundation Expenses - Focus on Illinois

Donors Forum

Policy discussions about grantmaking foundations often focus on how much they spend on administrative activities relative to their giving. Yet often missing in these discussions is an understanding of the nature and range of foundations' operating and administrative costs and what drives them. This publication provides a more informed perspective on this issue, defining and delineating charitable (program-related) administrative and operating expenses, which are those that count toward a foundation's payout requirement. 

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