Research by Author & Topic

Publications by Elizabeth T. Boris on Foundations and Philanthropy

This brief presents key findings from the latest report on the Foundation Expenses and Compensation Project –- the first large-scale, long-term, systematic study of independent, corporate, and community foundations' expenses and compensation patterns and the factors behind them. It documents how differences in type, size, and operating activities of foundations affect their finances and charitable administrative expenses. This brief highlights the key findings of the full report, "What Drives Foundation Expenses and Compensation?: Results of a Three-Year Study."

This study presents the findings of a three-year study to analyze the expense and compensation patterns of the 10,000 largest foundations in the United States. It finds characteristics such as foundation type, size, and operating activities are important factors for understanding differences in foundation finances. Despite the economic downturn and the volatility of the stock market during the study years (2001 to 2003), the patterns of foundation expenses and compensation are clear and consistent over time. This is the first large-scale, long-term, and systematic study of independent, corporate, and community foundations’ expenses and compensation patterns and the factors behind them.

While an estimated 40 percent of nonprofits focus on the economically disadvantaged (half or more of their clients), few nonprofits serve that proportion of ethnic and racial populations, Elizabeth Boris told the House Ways and Means Oversight Subcommittee. Her testimony addressed five key questions: Who gives, how much, and to whom? Who benefits from charitable contributions? How do charities and foundations identify the needs of their communities? Are there gaps between needs and services? How can we improve the quality and scope of data on charitable beneficiaries?

The past several decades have seen unprecedented growth in the scope and complexity of relationships between government and nonprofit organizations. These relationships have been more fruitful than many critics had feared and more problematic than many advocates had hoped. Nonprofits and Government is the first comprehensive, multidisciplinary exploration of nonprofit–government relations. The second edition of this important book is fully updated and includes two new chapters. The authors address a host of important issues, including nonprofit advocacy, direct regulatory and tax policy, the conversion of nonprofits to for-profits, clashes in government interaction with religion and the arts, and international nonprofit–government relationships. Practitioners, researchers, and policymakers alike will benefit from the authors’ wide-ranging discussion.

An interview with Elizabeth T. Boris, director of Urban Institute’s Center on Nonprofits and Philanthropy (CNP). Boris is a national expert on the charitable sector. Now marking its 10th year, CNP has enriched the field with analyses on the scope and dimensions of nonprofits.

This study documents how foundation characteristics such as giving amount, asset size and staffing, and activities such as international giving and operating a "charitable" facility or research program, affect the expense levels at the 10,000 largest independent, corporate, and community foundations. The report shows that most foundations report modest expenses; the vast majority are unstaffed; and many are run largely by unpaid trustees. Staffing is the most significant factor affecting expenses, regardless of type. The largest foundations tend to compensate at the highest amounts, but their median percentages of compensation to giving are among the lowest.

This interim report summarizes the findings to date from the Foundation Expenses and Compensation Study, a partnership of the Urban Institute, the Foundation Center, and GuideStar. Examining the expense and compensation patterns of the nation's 10,000 largest independent, corporate, and community foundations (by giving) circa 2001, this report documents how major differences in operating styles affect the expenses of philanthropic foundations. The findings suggest that, along with foundation type and size, the missions and goals of foundations that lead to different staffing levels and types of expenses should be considered when assessing foundation expenditures.

Both proponents and opponents of changes in the laws, regulations, and practices of charitable foundations have the same goal: enhancing public well-being through the best use of charitable resources. There has been a series of proposals to raise the payout rate of foundations, to limit the extent to which administrative expenses can count as part of payout, to set a minimum size for foundations, and to maintain grant levels during downturns in the economy. This brief reports on a discussion from the tenth "Emerging Issues in Philanthropy" seminar series of foundation payout and regulation.

More than a billion dollars have been raised for survivors of the terrorist attacks of September 11th. But now there's widespread concern in the nonprofit world about what lies ahead, whether the public will continue to chip in for ongoing efforts, like urban renewal programs, rape crisis centers, and support for the arts. Elizabeth Boris joins Kojo Nnamdi to discuss the state of philanthropy in the aftermath of September 11th.

This paper dispels certain myths about the nonprofit sector. It traces back some of the misperceptions to the 1980s when nonprofit organizations were propelled into the limelight by President Reagan's budget cutbacks, which were intended to dismantle inefficient government social programs. This paper profiles the nonprofit sector in terms of its diversity and finances. The paper also highlights the paucity of information about certain entities—religious congregations, for example—which are exempt from reporting to the Internal Revenue Service. Finally, the paper characterizes the pressures on nonprofits because of declining volunteerism, market pressures, and decreasing government grants and contracts.