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?