Full title: Helping Charities, Sustaining Foundations: Reasonable Tax Reform Would Aid America's Charities, Preserve Foundation Perpetuity and Enhance Foundation Effectiveness and Efficiency (1st of 3 Reports on Sec. 105)
Published: June 2003
(1st of 3 Reports on Sec. 105 of H.R. 7, The Charitable Giving Act)
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The first report of three, "Helping Charities" explores the reform that would end foundations’ rampant practice of counting much of their own administrative costs toward their annual charitable spending obligations. NCRP suggests that private foundations can afford to devote up to an additional $4.3 billion annually to nonprofits while sustaining themselves, which supports a provision in a bipartisan charity aid bill in Congress, Sec. 105 of H.R. 7, that would help foundations focus their required charitable spending almost entirely on grants.
Full title: A Billion Here, A Billion There: The Empirical Data Add Up (2nd of 3 Reports on Sec. 105)
Published: July 2003
(2nd of 3 Reports on Sec. 105 of H.R. 7, The Charitable Giving Act)
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Following "Helping Charities, Sustaining Foundations," "Billion Here, Billion There" is the second of three reports about a proposal in Congress to end foundation’s widespread practice counting many of their own overhead costs, such as trustee fees, staff salaries and benefits, toward their annual 5 percent charitable spending requirements.
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Closing the Loophole: Removing Foundation Overhead Costs from Payout (3rd of 3 Reports on Sec. 105)
Published: July 2003
(3rd of 3 Reports on Sec. 105 of H.R. 7, The Charitable Giving Act)
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NCRP’s third report on foundation "payout" rates, and the legislation in front of the House Ways and Means Committee that would increase foundation grantmaking by excluding private foundations' administrative and operating expenses from the required minimum 5 percent charitable spending requirements. "Closing the Loophole: Removing Foundation Overhead Costs from Payout" reviews the most recent research to conclude that foundations could and should pay out at least 5 percent of their endowments annually in grants.
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