Research by Author & Topic

Publications by Elizabeth T. Boris on Nonprofit Statistics

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?

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.