# Private Foundations and Charitable Trusts,

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## Record

- **Collection:** Agency decision
- **Document type:** Agency decision

## Text

Private Foundations and Charitable Trusts,
1993
Data Release
or 1993, private foundations and charitable trusts
reported $25.7 billion in total revenues and $11.8
billion in contributions, gifts, and grants paid.out.
Private foundations are generally larger in terms of asset
size and more numerous than charitable trusts. The
44,004 private foundations accounted for 98.6 percent of
the combined total of $210.4 billion in assets (based on
fair market.value), while the 2,934 charitable trusts
accounted for the remaining 1.4 percent.
A private foundation is a nonprofit, tax-exempt charitable organization that is narrowly supported and controlled, usually by an individual, family, or corporation.
A charitable trust filing under Internal Revenue Code
section 4947(a)(1) is also nonprofit, but is.not tax-exempt
and is typically -supported and controlled by an individual
or family. Both private foundations and charitable trusts
are required to file and make public an annual information
return, Form 990-PF, Return ofPrivate Foundation (or
Section 4947(a)(1) Charitable Trust Treated as a Private
Foundation). The statistics contained in this data release
-ar-eb,a§ed6n-thedata fr6fri-theese f5rim'

Private Foundations
Total private foundation revenues increased by nearly 8
percent from $23.6 billion for 1992 to $25.4 billion for
---1993-[I]-.-The-two-largest sources-of foundation-revenuenet gains (less losses) from the sales, of assets and contributions, gifts, and grants received, increased overallby
approximately 13 percent over this period to $7.6 billion
and $9.0 billion, respectively.
Total assets (based on fair market value) grew by 8
percent to $207.5 billion for 1993 compared. to the previous year. The largest component of total assets, investments in securities, increased by nearly 5 percent to
051.2billion. Nearly 68 percent of these investments
were in corporate stock, which continued to dominate
total investments in securities. The remaining 32 percent
of investments in securities was in government'obligations and corporate bonds. Investments in government
obligations, alone, fell by 5 percent to $29.1 billion for,
1993, while investments in corporate bonds increased by
3 percent to $19.3 billion. (Tables I and 3 present both
fair market and book values for these asset accounts.)
Section 4947(a)(1) Charitable Trusts
Charitable trusts, as defined under Internal Revenue Code
section 4947(a)(1), reported nearly $2.9 billion in total -

118

This data release was wfitten by Paul Arnsberger, an economist
with the _S,~ecia I Projecis Sec'tion, Sp~cz -aI -Studies -andPum6a
tions Branch, under the direction ofMichael Alexander, Chief.

,assets (fair market value)-for 1993, a decrease of nearly 9
percent from 1992. Investments in securities, nearly 73
percent of total assets, decreased 4 percent to $2.1 billion'.
This
decrease was due to a 5-percent drop in corporate
I
stock (fair market value), which fell to $1.3 billion.
Charitable contributions, gifts, and grants paid, plummeted 18 percent to $.13 billion (as reported on a cash
basis in Table 2).
Total revenues dropped sharply for 1993, to $291.3
million, nearly 16 percent. The largest decrease was for
net gains (less losses) from sales of assets, down by nearly
21 1 percent, to $99.8 million. Unlike private foundations,
net gain (less losses) from sales of assets was the primary
source of revenue for charitable trusts. Dividends and
-interest from securities-accounted for $106.7 million of'-revenues for 1993, followed by contributions, gifts, and
grants of $52.1 million.

Data Sources and Limitations
Tables I and 3 provide informationfior Reporting Year
1993- for-private-foundations,' while Tables 2 arid4 provide similar data for charitable trusts. The statistics are
based on a sample of Reporting Year 1993 Forms 990-PF
that were filed with the Internal. Revenue Service (IRS).
These returns were filed by organizations with accounting
-periods-beginning in 1903 (and therefore -ending between
December 1993 and November 1994). Some part-year
returns were included in the sample for organizations that
changed their accounting periods, or filed initial or final
returns. Approximately 63 percent of the foundations and
60 percent of charitable trustshad full-year accounting
periods covering Calendar Year 1993, or part-year accounting periods that ended in December 1993. Additionally, 61 percent of total foundation assets and 52 percent
of total trust assets
' ' were for the calendar-year accounting
period. Therefore, the majority of thefinancial activities
reflected in the statistics can be associated -with Calendar
Year 1993.
The 1993 sample was stratified based on both the size
of book value of total assets and the type of organization
(either a private foundation or a charitable trust). Foundation returns were selected at rates that ranged from approximately 3.5 percent (for the more numerous but very
small asset-size returns) to 100 percent (for the relatively
few returns with large amounts of assets). Charitable,trust
returns were selected at rates that ranged from 29 to 100
percent. The 5,364 retuxns in the 1993 sample (4,533
foundations and 831 trusts) were drawn from the estimated population. totals shown in Tables I through 4. The
magnitude'6f saimpling error, measured by the coe icient
of variation, for selected financial data is shown in Figure A.

Private Foundations and Charitable Trusts, 1993

Figure A
Coefficients of Variation for Selected Items, by
Type of Organization, Reporting Year 1993
Item

Private
foundations I

Charitable
trusts

Total assets (fair market value)...............

1.08
1.35

4.29

1.55
1.78

4.57

Total revenue..........................................
Total expenses ........................................
Contributions, gifts, and grants paid ........

6.79
5.10

The population from which this sample was drawn
consisted of 1993 Form 990-PF records posted to the IRS
Business Master File during 1993 and 1994. Some of the
records designated were for organizations deemed inactive
or terminated. Inactive and terminated organizations are
not reflected in the estimates. For the small number of
active, large foundations and trusts whose returns for the
1993 Reporting Year were not yet filed or were otherwise
unavailable for the statistics, data were estimated using
prior-year returns.
The data presented were obtained from returns as
originally filed. The data were subjected to comprehensive testing and correction procedures in order to ensure
statistical reliability and validity. In most cases, changes
made to the original return as a result of administrative
processing, audit procedures, or a taxpayer amendment
were not incorporated into the data base.

EVIanation of Seleded Terms
Charitable Trust -- This type of organization, also referred
to as a "nonexempt" charitable trust, is defined in Internal
Revenue Code section 4947(a)(1) as an organization (1)
that is not considered tax-exempt under section 501 (a); (2)
that has exclusively charitable interests; and (3) for which
donors are allowed to claim a tax deduction for charitable
contributions. Nonexempt charitable trusts that are not
publicly supported are subject to the same excise tax
provisions that apply to private foundations and are
required to file the same Form 990-PF. ("Publicly supported" nonexempt charitable trusts are required to Me
Form 990, Return of Organization Exempt From Income
Tax, and are, therefore, not included in the statistics [2].)
Nonexempt charitable trusts must pay an annual tax on
income (usually from investments) that is not distributed
for charitable purposes, and they must report such income
and tax on Form 104 1, U.S. Fiduciary Income Tax Return.
Distribulable Amount -- This was the minimum payout
amount that was required to be distributed by the end of
the year following the year for which the return was filed.

Failure to distribute income within this time period resulted in a 15-percent excise tax on the undistributed
portion. The distributable amount was computed as 5
percent of "net investment assets," called the "minimum
investment return," minus taxes on both "net investment
income" and "unrelated business income," plus or minus
other adjustments, either allowed or required.
Excess Distributions Carryover -- The excess carryover
equaled the excess of "qualifying distributions" for 1993
over the "distributable amount." "Excess" amounts from
the current year could be carried forward to be applied to
the distributable amount for the following 5 years.
Minimum Investment Return -- This was the aggregate
fair market value of assets not used for charitable purposes, less both the indebtedness incurred to acquire them
and cash held for charitable activities, multiplied by 5
percent. The minimum investment return was used as the
base for calculating the "distributable amount."
Nonoperating Foundations (and Section 4947(a)(1)
Charitable Trusts) -- Nonoperating foundations and trusts
generally carried on their charitable activities in an indirect manner by making grants to other organizations
directly engaged in charitable activities, in contrast to
those (operating) foundations and trusts which engaged in
charitable activities, themselves. However, some
nonoperating foundations and trusts were actively involved in charitable programs of their own, in addition to
making grants to other organizations. Nonoperating
foundations and trusts were subject to an excise tax (and
possible additional penalties) for failure to distribute an
annual minimum amount for charitable purposes within a
required time period.
Operating Foundations (and Section 494 7(a) (1) Charitable Trusts) -- These organizations generally expended
their income for direct, active involvement in a taxexempt activity, such as operating a library or museum, or
conducting scientific research. Operating foundations and
trusts were excepted from the income distribution requirement and related excise taxes that were applicable to their
nonoperating counterparts. To qualify as an operating
foundation or trust for a particular taxable year, the
private foundation or trust had to meet both an "income
test" and one of three other tests: an "assets test," an
"endowment test," or a "support test." (The tests are
described below with reference to private foundations, but
apply in the same manner to charitable trusts.)
To meet the income test, a private foundation had to
spend at least 85 percent of the lesser of its "adjusted net
income" or "minimum investment return" on the direct,
active conduct of tax-exempt, charitable activities (as
opposed to the payout of grants in support of such pro-

119

Private Foundations and Charitable Trusts, 1993

grams). The assets test was met if 65 percent or more of
the foundation's assets were directly used for the active
conduct of charitable activities. The endowment test was
met if the foundation normally made distributions for the
active conduct of charitable activities in an amount not
less than two-thirds of its "minimum investment return."
The support test was met if the foundation normally
received substantially all of its. support.(other than from
"gross investment income") from the public or from five
or more qualifying exempt organizations, and (a) no more
than 25 percent of its support (other than from "gross
,investment income") was normally received from any one
such qualifying exempt organization; and (b) no more .
than 50 percent of its support was normally received from
-gross investment income.
Private Foundation -- This type of organization is
defined in Internal Revenue Code section 501(c)(3) as a
nonprofit corporation, association, or trust with a narrow
source of funds that operated or supported social, educational, scientific, charitable, religious, or other programs
dedicated to improving-the general welfare-ofsociety. -Aprivate foundation is not: (1) a church, school, hospital, or
medical research organization; (2) an organization with
broad public support -in the form of contributions or
income from tax-exempt activities; (3) an organization
that was-operated by-, or in connection with, any of the
above described organizations; and (4) an organization
that conducts tests for public safety. The primary difference between a private foundation and a public charity is
the source of each type of organization's funding.. A
foundation usually receives its funds from an individual, a

farnily, or a corporation, while a.public charity receives its
funds primarily from a large number of sources within the
general public.
Qualijying Distributions -- Qualifying distributions
include disbursements for charitable purposes; amounis
paid to acquire assets used directly to accomplish taxexempt functions; charitable program-related investments;
and amounts set aside for future charitable projects.
Qualifying distributions 'could. be credited against the
foundation's or trust's obligation to pay out its "distributable amount."
Undistributed Income -7 Undistributed income was, the
portion of the required "dist.Autabl~ amount" still undistributed after applying against it the, sum.9'f current-year
qualifying distributions and any excess distrib utions
carried over from prior years.

Notes and References
[1] For detailed information on private foundations and
charitable trusts for 1992, see Meckstroth, Alicia and
Arrisbergei, Paul, "Private Foundations- And Charitable Trusts: A Decade of Charitable Giving and
Growth, with Highlights of 1991 and 190,"' Statistics
ofIncome Bulletin, Summer 1996, Volume 16, Number 1.
[2] For more information on charities and other taxexempt organizations, see Hilgert, Cecelia, "Charities
and Other Tax-Exempt Organizations, 1992," Statistics ofIncome Bulletin, Summer 1996, Volume 16,,
Number 1.

I

120

Private Foundations and Charitable Trusts,, 1993

Table 1.-All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets
[All figures are estimate-. based on samples-money arrounts are in thousands of dollars]

Selected sources of revenue
Type of foundation,
size of fair market value
of total assets

Number
of returns

Total revenue

Contributions, gifts,
and grants received

Number
of returns

Amount

Number

Amount

(1)

(2)

(3)

(4)

(5)

Total..........................................................
Zero or unreported .........................................
$1 under $100,000 .........................................
$100,000 under $1,000,000 ...........................
$ 1,000,000 under $10,000.000 .............. ......
$1 Q 000, 000 under $25,000,000....................
$25,000.000 under $50.000.000....................
$50,000,000 under $100,000,000 ..................
$100,000.000 or more ...................................
Nonoperating foundations

44,004
1.139
15,008
16,831
8,817
1,2"
462
252
251

42,984
934
14,242
16,802
8.799
1,242
462
252
251

25,415,288
185,080
410,438
1,529,422
4.490,889
3,047,412
2.624.498
2,436.193
10,691,356

21,129
464
8,334
7,675
3.737
511
200
112
96

Total ...........................................................
Zero or unreported ................................ ........
$1 under $100,000.........................................
$100.000 under $1.000,000 ...........................
$1,000,000 under $10,000.000......................
$10,000,000 under $25,000,000....................
$25.000.000 under $50.000.000....................
$50,000,000 under $100,000,000..................
$100.000,000 or more...................................
Operating foundations

40X4
1,050
13,181
15,779
8,184
1,132
426
231
231

39,350
848
12,557
15.750
8,175
1,131
426
231
231

23,119,555
183,616
345,818
1.394,882
4,089,651
2,732,736
2.347.452
2.226,403
9,798.997

Total ..........................................................
Zero or unreported .........................................
$1 under $100.000 .........................................
$100,000 under $ 1,000,000...........................
$1,000,000 under $10,000,000 ......................
$10,000.000 under $25.000.000....................
$25,000,000 urder$50,000,000....................
$50,000,000 unde $100,000,000...................
$100.000.000 or more...................................
GRANTMAKING FOUNDATIONS

3,791
*89
1,828
1,052
633
112
36
21
20

3,62S
*86
1.685
1,052
624
ill
36
21
20

Total ...........................................................
Zero or unreported.........................................
$1 under $100,000 .........................................
$100,000 under $ 1,000,000 ...........................
$1,000,000 under $10.000.000 ................. I ....
$10,000,000 under $25,000,000 ....................
$25,000,000 under $50,000,000 ....................
$50.000,000 under $100.000.000..................
$100,000,000 or more...................................
Grantmaking-nonoperating foundations

359789
649
10,359
14,683
8.025
1,161
440
238
235

Total ..........................................................
Zero or unreported.........................................
$1 under $100,000 .........................................
$100.000 under $1.000.000 ...........................
$ 1,000,000 under $10,000,000......................
$10,000,000 under $25,000,000 ....................
$25.000.000 under $50,000.000 ....................
$50,000,000 under $100,000,000..................
$100,000,000 or more...................................
Grant making-operating foundations
Total ..................................................... ....
Zero or unreported ........................................
$1 under $100.000 .........................................
$100,000 under $1,000,000 ...........................
$1,000,000 under $10,000,000 ......................
$10.000.000 under $25,000,000 ....................
$25,000,000 under $50,000,000....................
$50,000,000 unde $100,000,000 ...................
$100,000,000 or more...................................
Footnotes at end of table.

Dividends and interest
from securities
Number

Net gain (or loss)
from sales of assets

Amount

Number
of returns

Amount

(6)

(7)

(8)

(9)

8,969,269
32.971
365,671
1,078,094
2.448.534
1,367,231
1.186.505
1,016.088
1,474,174

28~=
242
5,268
12,830
7.947
1.170
436
246
246

6,796,981
67.582
11,682
191,245
957,678
634,575
533.474
587,398
3,813,347

1 %M
*175
2,659
8,429
6.643
1,077
428
237
238

7,578,988
*83.043
11,156
162,709
705.962
720,242
593,741
652,287
4,649,848

18,693
406
7,121
7,097
3,284
439
173
94
79

SA77AN
31,598
307,689
964.196
2,218,188
1.263,864
1.069.318
916,782
1.305.845

27,080
242
4,972
12.391
7,538
1,076
407
227
227

6,403,916
67,582
11,026
186.224
915,280
596,488
510.203
551,040
3.566,074

19,087
*175
2.513
8.255
6,324
987
396
218
219

7,056,073
*83,043
10,670
161.542
660,980
694,450
561,461
611,361
4.272.565

29295,733
*1.464
64.619
134,540
401,238
314.677
277.047
209.790
892.359

2,435
*57
1,212
578
453
73
27
18
17

891,789
-1,374
57.982
113,898
230,346
103.366
1 17.187
99,306
168.329

19304

393,064

798

52Z91 5

296
-438
410
94
29
19
19

656
5,022
42,398
38,087
23,271
36,358
247.273

146
173
319
90
32
19
19

487
1,167
44,982
25.792
32,280
40,926
377,282

35,597
620
10,216
14,662
8.025
1,161
440
238
235

23,561,217
182.808
330.375
1,282,386
3.970.981
2,729,452
2,456.970
2.283.554
10,324.690

16,225
*207
5,560
6,435
3,213
447
184
99
82

7,926-5311
*30.786
298,575
866,629
2.100.226
1,224,015
1,101,241
933.725
1,371,341

25,711
242
4,238
11,776
7.465
1,108
418
233
231

6,614,655
67,582
10,482
184,210
918,589
612,469
517,961
562.034
3,741,328

18,478
*175
2,186
7,917
6,315
1,022
412
226
225

7,374,363
*83.043
10,348
156,823
674.933
705,711
582,877
637.279
4,523,348

33,892
620
9,372
14.099
7,806
1,115
423
228
228

33,700
592
9,230
14.079
7,806
1,115
423
228
228

22,393,267
182,803
293,579
1,234.105
3,816.388
2.631,785
2.313.305
2,146,348
9,774.954

IS,110
*207
4,922
6.129
3,084
428
173
92
76

7,5184M
*30,786
263,683
832.680
1,992.263
1,172,766
1,069.318
853,645
1,303,723

25,011
242
4,060
11.470
7.317
1,068
405
224
224

6,363,292
67,582
9,903
179.433
905,770
592,875
509.808
546,084
3,551,837

18,062
*175
2,125
7.764
6,186
981
395
217
218

7,034,093
*83,043
10,362
155.725
651,345
693.897
560.706
611,513
4.267,502

1,897
*29
986
583
219
46
17
10
7

1,897
*29
986
583
219
46
17
10
7

1,167,950
.5

19116
638
306
129
19
11
7
6

407,674

701
..
1 78
306
148
40
13
9
7

251,362

416

340,270

'579
-4,776
12,819
19.594
8,153
15,950
189,491

61
*153
129
41
17
9
7

.-l -3
*1,098
23,588
11.815
22,172
25,766
255,846

of returns

of returns

ALL FOUNDATIONS

36.796
48,282
154,593
97.667
143,665
137,205
549,736

34.892
33,949
107.963
51.250
31,923
80,080
67,618

1

121

Private Foundations and Charitable Trusts, 1993.

Table l.--All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets-Continued
[All figures are estimates based on sarnples-money amounts are in thousands of dollars)

Type of foundation,
size of fair market value
of total assets

ALL FOUNDATIONS.
Total ...........................................................
Zero or unreported ..........................
$1 under $100,000...........................
$1 00,000 under $1,000,000 ...........................
$1.000.000 under $10,000.000 ......................
$10,000,000 under $25,000,000....................
$25.000,000 under $50,000,000....................
$50,000,000 under $100,000,000..................
si oo'.0oo-mo-dr-rnoreeNonoperating foundations
Total ...........................................................
Zero or unreported ...........................................
$1 under $100.000..:
7 ............................
$100,000 under $1,000,000...........................
$1.000.000 under $10,000.000.................
$10,000,000 under $25,000,000..._._....._..
$25.000,000 under $50.000.000.~ ..................
$50,000,000 under $100,000,000 ..................
$100,000,000 or more ..........................
Operating foundations
Total...........;............; .....
Zero or unreported.......................................
.............................
$1 under $100.000 ................ ........................
$1.000.000 under $10,000,000 ......................
$10,000,000 under $25,000,000 ....................
$25.000.000 under $50,000.000 ....................
$50,000,000 unde $100,000,000 ...................
$100.000.000 or more ....... i ............................
GRANTMAkING FOUNDATIONS
Total ...........................................................
Zero or unreported .........................................
$1 under $100.000.........................................
$100,000 under $1,000,000 ........ ..................
$1.000,000 under $10.000,000 ......................
$10,000,000 under $25,000,000....................
$25,000.000 under $50.000.000 ...............
$50,000,000 under $100,000,000..................
$100.000,000 or more ....................................
Grantniaking-nonoperating foundations
Total ...................: .......................................
Zero or unreported ......................................
$1 under $100,000 ....... I............................
$100,000 under $1,000,000 ...........................
$1.000.000 under $10,000,000 ......................
$10,000,000 under $25,000,000...........:
$25,000,000 under $50.000 000....................
$~0,000,000 under $100,000,000
'
..................
$100.000.000 or more ....................................
Grantmaking-operating foundations
Total .......................
Zero or unreported .............................. o ..........
$1 under $100.000 .........................................
$100,000 under $1,000,000............................
$1,000,000 under $10.000.000......................
$10,000,000 undcr $25,000,000 ....................
$25.000.006 under $50.000.000 ....................
$50,000.000 unde $100.000,000...................
$100,000,000 or more .................................... 1
Footnotes at end of table.

122

Excess of revenue
(less loss)
overexpenses

Total expenses

Disbursements
for exempt
purposes

Net investment income

Number
of returns

Amount

Number
of returns

Amount

Number
of returns

Amount

Number
of returns

Amount

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

42,814
1,001
14,231
16,632
8.744
1,240
462
252
--251-

15,349,133
158,754
456.481
1,004,269
2.689,212
1,648,775
1.336.036
1,404,335
6-,651.271--

14,006,593
157,240
12,517
397,499
15,604
868,878
8.120
2,379,595
1,129_ _11,406,994_
426
1.156,104
231
1,298,666
231
6,341.618
39,170

42,809
716
14.348
16,721
8,816
1,242
462
252
-251--.

10,066,154
26,326
-46.043
525,153
1,801.676
1,398,637
1.288,462
1,031,857
4.040.085-

37,474
15,121,899
.449
130,941
10,449
35,780
15,799
484,356
8,597
- 2.071,771
1,225
1,525,704
456
1,356.194
250
1,449,073
- -249-- - 8.068,080-

40,488
13,608,495
820
153,100
12.766
419.540
16,050
933,277
8.662
2.370.789
1,230
1,465,656
460
1,167.037
250
1,237,273
- 250-- -5,861.823-

39,239
684
12.663
15,690
8,183
1,131
426
231
231

9,112,961
26,377
-51,680
526,004
1,710.056
1,325,742,
1.191.347
.927,736
3.457,380

34,720
449
9.320
14,923
8.026
1,121
421
229
231

14,096,193
130,941
34.096
474,214
1.970.111
1,450,701
1.274.159
1,365,311
7.396.660

37,171
763
11.288
15,068
8.046
1,123
424
229
230

3,570

2,753

1,025,706

1,685
1,031-633
Ill
36
21
20

953,193
*-50
5,637
-- :851-91.620
72,895
97,115
104,121
582.705

1,129
- 876
571
104
35
21
18

3,317
*57
1.478
1,684
-7-10;142- -------982-101,660
615
75,003
107
82,035
36
83,762
21
671.420
20

12,500,850
151,594
377.458
813,411
2,108.589
1,268,250
1.014.6591,154,559
5.612.330

3,644
*89
1.714
-1,029624
Ill
36
21
20

1,342,540*1,514
58.982
135,391
309,618
241,781

35,789
649
10,359
14,683
8,025
1,161
440
238
235

14,399,195
156,000
390,895
890,694
2.413.344
1,463,872
1,244.908
1,337,278
6,502,205

35,438
477
10.241
14,622
8,024
1,161
440
238
235

9,162,022
26,808
-60,519
391,693
1.557.637
1,265,580
1.212,062
946,276
3.822,486

32,659
360
8.129
14,172
7.941
1,150
435
237
235

14,649,097
130,708
33.160
463,783
1,9135,541
1,475,505
1,306.273
1.410,324
7.843.802

35t789
649
10.359
14,683
8.025
1.161
440
238
235

12,892,055
151,529
376,482
838,233
2.155.131
1,323,845
1.109.381
1,194,127
5,743.327

33,892
620
9.372
14,099
7.806
1,115
423
228
228

13,794,899
155,995
361,827
835,944
2.304.595
1,392,962
1.139.599
*,1,282,222
6.321.755

33,569
477
9.255
14,039
7,805
1,115
423
228
228

8,598,368
26,808
-68,247
398,161
1,511.792
1,238.823
1,173,706
864,127
3,453.199

31,158
360
7,4' 8
13,638
7.740
1,108
419
227
228

14,026,860
1130,M8
32.035
455,053
1.945,628
1,443,728
1,272.037
1,363,982
7.363.689

33,892
620
9.372
14,099
-7.806
1,115
423
228
228

12,388,496

1,897
'29
986
583
219
46
17
10
7

604,296
.5

1,869

563,654

986
583
219
46
17
10
7

7,728
-6,468
45,844
26,757
38.356
82,149
369,286

622,237
1.125
8,729
39.913
31,777
34.236
46.342
460,114

1,897
*29
986
583
219
46
17
10
7

503,569
.5

29,068
54.7~O
108.749
70,910
105,309
55,056
180,450

1,501
691
534
201
42
16
10
7

105,669
.309,654

1

1

1

11,11 0,645
*11,506
42,082'
262,200
197,406
152.377
82,714
249,493

354,755
792,977
2.057.828
1,265,456
1.011.315
1,148,683
5.605.959

21.728
45,255
97.303
58.389
98.066
45,444
137,368

Private Foundations and Charitable Trusts, 1993

Table 1.--All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets--Continued
thousands of dollars]

[All figures are estimates based on sarrples--money amounts are in

Excise tax on investment income

Contributions,
Type of foundation,

gifts, and

size of fair market value

grants paid

of total assets

Number

Amount

Number
of returns

Amount

Number
of returns

Amount

(20)

(21)

(22)

(23)

(24)

of returns
(18)

(19)

Foreign
foundations

Domestic
foundations

Total

ALL FOUNDATIONS

$1 under $100,000 ............................................
$100,000 under $1,000,000 ..............................
$1,000,000 under $10.000,000 .........................
$10,000,000 under $25,000,000 .......................
$25.000.000 under $50,000.000 .......................
$50,000,000 under $100,000,000 .....................
$100.000,000 or more .......................................

35,789
649
10.359
14,683
8.025
1,161
440
238
235

1 11,652-55CA
138,521
348.554
773,984
1.999.806
1,193.870
986.410
1,094,311
5,117,109

204,035
2,594
572
7,584
32.470
22,506
19.486
21,483
97.340

35,744
360
9.432
15,518
8,359
1,172
438
236
228

203,058
2,594
572
7,584
32.461
22,485
19.437
21,464
96.462

33,892
620
9.372
14,099
7.806
1.115
423
228
228

11,499,142
138,516
341.203
759,896
1,960,912
1,184,557
943.446
1,070,436
5.100.175

199,509
2,594
544
7,430
31.412
21,746
18,892
20.877
96.013

33,648
360
8.482
14,860
7.971
1,115
416
223
222

198,532
2,594
544
7,430
31.402
21,726
18.843
20,859
95,134

1,897
*29
986
583
219
46
17
10
7

153,423
*5
7.351
14,088
38.894
9,313
42.963
23,874
16.934

4,526

2,096

4,526

28
154
1.058
759
594
605
1.327

951
659
388
57
22
13
6

28
154
1.058
759
594
605
1.327

35,789
649
10.359
14,683
8.025
1,161
440
238
235

11,652,564
138,521
348.554
773,984
1,999.806
1,193.870
986.410
1,094,311
5,117,109

200,275
2,589
525
7,209
31.461
22,000
19.138
21,276
96.078

31,718
303
7.551
13,996
7,868
1,123
426
228
223

199,345
2,589
525
7,209
31.451
21,986
19.089
21,257
95,239

33,892
620
9.372
14,099
7,806
1,115
423
228
228

11,499,142
138,516
341.203
759,896
1.960,912
1,184,557
943.446
1,070,436
5.100.175

198,283
2,589
508
7,074
30,967
21,689
18,871
20,851
95.734

30,508
303
6.946
13,595
7,703
1,105
415
221
220

197,353
2,589
508
7,074
30.957
21,676
18.822
20,832
94.895

1,897
*29
986
583
219
46
17
10
7

153,423
-5
7.351
14,088
38.894
9,313
42,963
23,874
16.934

1,992

1,210

1,992

17
134
495
310
267
425
344

605
402
165
18
11
7
3

17
134
495
310
267
425
344

26

977

*10
2
3
4
7

20
49
19
879

26

977

.1 0

*10
20
49
19
879

Nonoperating foundations
...............
Total..............
Zero or unreported .............................................
$1 under $100.000 ............................................
$100,000 under $1,000,000 .............. I ...............
$1,000,000 under $10.000.000 .........................
$10,000,000 under $25,000,000 .......................
$25.000.000 under $50.000.000 .......................
$50,000,000 under $100,000,000.....................
$100.000.000 or more .......................................
Operating foundations
Zero or unreported ............................................
$1 under $100.000............................................
$100,000 under $1 MUM ..............................
$ 1.000.000 under $10,000,000 .........................
$10,000,000 under $25.000,000 .......................
$25.000.000 under $50,000.000 .......................
$50,000,000 unde $100,000,000......................

2
3
4
7

GRANTMAKJNG FOUNDATIONS

$1 under $100.000............................................
$100.000 under $1,000,000 ..............................
$1,000.000 under $10.000.000.........................
$10,000,000 under $25,000,000 .......................
$25.000.000 under $50,000,000 .......................
$50,000,000 under $100,000,000 .....................

24
-

930

*10
1
3
4
6

*10
13
49
19
839

24

930

*1 0

.1 0

1
3
4
6

13
49
19
839

Grant rnaking-non operating foundations

$1 undar$100.000 ............................................
$100,000 under $1,000,000 ....................... 1
$1.000.000 under $10,000,000 .........................
$10,000,000 under $25.000,000.......................
$25.000.000 under $50,000.000.......................
$50,000,000 under $100,000,000 .....................
Grant makin g-operating foundations
Zero or unreported ............................................
$100,000 under $1,000,000 ...............................
$1.000.000 under $10.000.000 ..........................
$10,000,000 under $25,000,000........................
$25.000.000 under $50.000.000........................
$50,000,000 unde $100,000,000 .......................
$100,000,000 or more ..............................
Footnotes at end of table.

123

Private Foundations and Charitable Trusts, 1993

Table 1.-All Private Foundations: Number andSelected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets-Continued
JAJI figures are estimates based on sarnples-money amounts are in thousands of dollars)

Total
Type of foundation,
size of fair market value
of total assets

ALL FOUNDATIONS
Total.............................................................
Zero or unreported............................................
$1 under $100,000 ...........................................
$100.000 under $1.000,000 ................... ..........
$1
000,000 under $10,000,000 ........................
$10,000,000 under $25,000,000 ......................
$25,000.000 under $50,000.000 ......................
$50,000, 000 under $100.000,000....................
$100,000,000-or
Nortoperating foundations
I
Total ...................................... ... . ..............
Zero or unreported............................................
$1 under $100,000 ...........................................
$100.000 under $1.000.000 ...........................
$ 1,000,000 under $10.000,000 ........................
$10,000,000 under $~5.000,000......................
$25,000.000 under $50.000.000.............. ........
$50,000,000 under $100,000,000....; ...............
$100,000,000 or more .................................
I
Operating foundations
Tota:..........;........................... .......... ...
Zero or unreported ............................................
$1 under $100.000............................................
$100-000 under $
$1,000,000 under $10,000,000........................
$10,000,000 under $25,000,000 ......................
$25,000,000 under $50,000,000 ......................
$50,000.000 unde $100.000.000.......................
$100,000,000 or more......................................
GRANTMAKING FOUNDATIONS

Investments in securities (book value)

investment assets
(book value)

Total

Government
obligations

Number
of returns

Amount

Number
of returns

Amount

Number
of returns

Amount

Number
of returns

Amount

(25)

(26)

(27)

(28)

(29)

(30)

(31)

(32)

42,914
170,418,566
49
6,700
15,008
427,564'
16.831
5.762,111
8,817
23,746,932
1,244
15,615,279.
462
13,365.268
252
14,545,828
-7--251-- --96,948,884'-

36,232

158,85ZO09

26,032

118,838,632

12,809

28,183,662

9.674
15,709
8,655
1,238
457
25.0

302,759
4.794.232
21,379,610
14,208,182
12,293.351
13,749,242
--92,124.633-

4,115
12.003
7.836
1,159
435
240
--244-

120,444
3.142.7.05
16,314,757
11,025,099
9,907,599
10,927,877
67.400,152

1,115
5.193
4,652
903
344
194
-208-

22,502
770.949
4,783,577
3,227,757
2.736.545
2,993,116
-13,649,215

39,212.
154,627,438
49
6,700
13,181
373,813
15.779
5,445.971.
8,184
21,950,670
1,132- 14,109,698
426
12.277.899
13.314,879
231
231
87,147,807

33~!Wi

146,75ZSW

24A44

110,195,208

12,164

25,498,794

8,729
14.889
8,057
-1,127-~423
229
231

277,740
4.630,517
20.128,926
13221,219
11.514,218
12,729.741
84,250,438

3,854
114,282
11.668
3,083,517
7,400
15,611,066
1,067 _ _ 10,359,201
4079,404.139
222
10.224,200
225
61,398,803

998
20,665
5,091
756.755
.4,551
4,561,182
_826_ _ 3,009,864
325
2,565.319
182
2,788,452
192
11.796,557

3,702

15,791,127

2,546

12,099X9

1,188

8,643,424

645

2 684,867-

1,828
-1-.052
633
112
36
21
20

53,752
316.'140'1,796,261
1,505,581
1,087,369
1.230,948
9,801,076

944
__820
598
ill
34
21
19

:25,019
260- 163.715- _____334
1,250,684
436
986,962
92
779,133
.28
1,019,501
18
7,874,195
19

6,162
__59.188
703,691
665,898
503,460
703,677
6,001,348

*118
*1 02301
78
19
12
16

'*1-4.194-222,395
217,893
171,226.
204,664
1,852,658

.1,67

Total ............ *.................................................
Zero or unreported.................... ; .......................
$1 under $100,000 ............................................
$100,000 under $ 1,000,000 .............................
$1.000,000 under $10,000.000 ........................
$10,000,000 under $25,000,000 ......................
$25,000,000 under $50,000,000 ......................
$50,000.000 under $100.000.000 .......... :
$100,000,000 or more......................................
Grant making-nonoperatil ng foundations
Total ........................ ....................................
Zero or unreported...........................................
$1 under $100,000 .................................... ......
$100,000 under $ 1,000,000 ......................... :...
$1,000.000 under $10.000,000........................
$10,000.000 under $25,000,000......................
$2000, 000 under $50,000.000 ................. ;....
$50.000. 000 under $100.000.000....................
$100,000,000 or more ......................................
Grant making-operating foundations

35,140

161,404,683

31,243

152,641,953

23,513

114,584,137

11,941

27,145,894

10,359
14.683
8,025
1,161
440
1238
235

315,528
5,057,430
21.680,627.
14,451,897
12,683,844
13.688.676
93,526,680

7,286
13,966
7,925
1,157
438.
236
235

247,467
4,391,337
20,015,807
13,450,399
11,895,679
13,046,250
89,595,014

3,273
10,929
7,336
1,098
419
229,
229

96,609
2,908,933
15.510,690
10,579,024
9,629,994
10.486,113
65,372,774

939
4,923
4.507
860
332
186
195

19.566
747,110
4,514,745
3,127,409
2,657,966
2.838.331
13,246,766

33,272
9,372
14,099
-7.806
1,115
1 423
..228
228

152,224,294

29,911

1450071,880

22AM

109,110,578

11,680

25,320,172

278,918
4,893,537
21,129.992
13,871,422
12,154,294
13,108,099
86,788,031

6,751
13,466
7,706
1,112
421
226
228

230,384
4,284,429
19,584.616
13,039.799
11,461,838
12,564.839
83,905,975

3,126
10,684
7,171
1,058
406
220
222

92,722
2,853,340
15,269,750
10,270,363
9,368,977
10.159.338
61,096,088

878
4,862
4,423
822
324
181
190

18,100
734,327
4,478.467
2,994,833
2,555,041
2,784,368
11,755,036

Total.............................................................
Zero or unreported............................................
$1 under $100,000 ...........................................
$100,000 under $ 1,000,000.............................
$1.000,000 under $10.000.000........................
$10,000,000 under $25,000,000 ......................
$25,000,000 under $50,000,000 .......................
$50,000,000 unde $100,000,000......................
$100,000,000 or more....................................... 1

1,869

9,180,389

1,332

7,570,072

626

5,473,560

231

1,825,721

986
583
219
46
17
10
7

36,610
163,893
550,635
580,475
529,550
580,577
6,738,649

534
499
219
45
17
10
7

17,083
106,908
431,191
410,600
433,841
481,411
5,689,039

*146
245
166
40
13
9
7

*3,886
55,593
240.940
308,662
261,017
326,776
4,276,686

38
8
5
5

132,576
.102,925
53,964
1,485,730

Footnotes at end of table.

1241

Total assets (book value)

'12,783

Private Foundations and Charitable Trusts, 1993

Table I.-All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets-Continued
[All figures are estimates based on sarrples--rrioney arrounts are in thousands of dollars)

Investments in securities (book value)--Confinued
Type of foundation,
size of fair market value
of total assets

Corporate
stock

Corporate
bonds

Total assets
(fair market value)

Number
of returns

Amount

Number
of returns

Amount

Number
of returns

Amount

(33)

(34)

(35)

(36)

(37)

(38)

22,165

71,663,533

10,937

18,991,438

42,865

3,097
10.120
6.998
1,074
410
233
233

74,751
1.849,408
8.552,515
5,842,210
5,292.585
5,937,519
44,114,544

878
4,140
4,365
830
340
184
200

23,191
522,347
2,978.665
1,955,131
1.878,469
1,997,242
9,636,392

Total ...................................................... ......
Zero or unreported............................................
$1 under $100,000 ...........................................
$100.000 under $1.000,000 .............................
$1,000,000 under $10,000,000 ........................
$10,000,000 under $25.000,000 ......................
$25.000,000 under $50.000,000 ......................
$50,000,000 under $100,000,000 ....................
$100.000,000 or more......................................
operating foundations

21,266

66,725,171

10,408

2,979
9.832
6,642
997
387
215
214

71,358
1.830.745
8,170,733
5,505,928
5.056.212
5,554,672
40.535,523

Total.............................................................
Zero or unreported............................................
$1 under $100.000 ...........................................
$100,000 under $1,000,000 .............................
$1,000,000 under $10,000,000 ........................
$10,000.000 under $25.000.000 ......................
$25,000,000 under $50,000,000 ......................
$50,000, 000 unde $100,000,000 .....................
$100,000,000 or more......................................
GRANTMAKING FOUNDATIONS

899

Total
investment assets
(fair market value)
Number
of returns

Amount

(39)

(40)

207,536,468

36,184

194,955,561

15,008
16,831
8,817
1,244
462
252
251

428,135
6,358,792
27.689.900
18,965,173
15.977.283
17.368.363
120,748,821

9.616
15,717
8.655
1,238
458
250
250

316,537
5,359,471
25,088,667
17,454,695
14.784,469
16,539,474
115.412,248

39,164
13,181
15.779
8,184
1,132
426
231
231

189,IASIS

33,667

180,731,090

846
3,984
4,136
771
317
171
184

17,971,243
22,259
496.017
2,879,151
1,843,409
1.782,608
1,881,076
9.066.723

374,593
6,012.686
25,490,097
17,274,057
14.714.842
15,958,181
109,314,060

8,701
14,898
8,057
1,127
424
229
231

290,542
5.175.153
23,614,057
16,312,934
13,857,873
15,340,227
106,140,306

4,938,362

529

1,020,195

3,702

18,397,953

2,518

14,224,471

*118
288
356
77
23
18
19

-3,393
18.663
381,783
336,282
236,373
382,847
3.579,021

*32

*932

230
60
23
13
16

99,513
111.722
95,861
116,166
569,669

1,828
1,052
633
112
36
21
20

53,542
346.106
2,199,802
1.691.117
1,262,442
1.410,182
11.434.761

916
820
598
ill
34
21
19

25.995
184,318
1,474,610
1,141,761
926,597
1,199,248
9.271.942

Total.............................................................
Zero or unreDOrted............................................
$1 under $100,000 ............................................
$100,000 under $1,000,000 ............................
$1,000,000 under $10.000.000 ........................*
$10,000,000 under $25,000,000......................
$25,000,000 under $50,000,000......................
$50.000,000 under $100,000,000 ....................
$100, 000,000 or more ......................................
Grant rroking-nonoperating foundations

20,140

68A76,733

10,315

18,461,511

35,140

196,365,378

31,195

187,001,553

2,535
9,172
6.578
1,016
397
223
219

57,224
1,653,357
8.103,006
5,566,651
5,159.250
5.711.780
42,725,465

704
3,990
4.138
790
327
177
189

19,819
508,466
2.892.939
1,884,964
1,812,777
1,936.002
9,406.543

10,359
14,683
8.025
1,161
440
238
235

330.730
5,635,818
25.176.928
17.719.348
15,204,206
16.396.379
115,901,968

7,229
13,974
7.925
1,157
439
236
235

262,345
4,928,238
23,486,082
16,643,137
14,313,296
15.725.344
111,643,112

Total.............................................................
Zero or unreported ...........................................
$1 under $100,000...........................................
$100.000 under $1,000,000 .............................
$1,000,000 under $10,000,000 ........................
$10,000,000 under $25,000,000......................
$25.000.000 under $50.000.000......................
$50,000,000 under $100,000,000 ....................
$100,000,000 or more ......................................
Grantmaking-operating foundations
Total.............................................................
Zero or unreported ............................................
$1 under $100.000............................................
$100,000 under $1,000,000 .............................
$1,000,000 under $10,000,000........................
$10.000.000 under $25.000.000 ......................
$25,000,000 under $50,000,000 .......................
$50,000,000 unde $100,000,000......................
$100,000,000 or more .......................................

19,647
2,474
8.949
6,422
989
386
214
212

65,894,367

9,999

17,896,038

33,272

186,433,375

29,892

178,904,039

55,735
1,636,543
7,937,772
5,438,437
5.035Z60
5,493,894
40,296,425

672
3,837
4,054
766
316
171
183

18.887
482,471
2,853,511
1,837,092
1.778.376
1,881,076
9,044,627

9,372
14,099
7.806
1,115
423
228
228

294,762
5.447.335
24.568,785
17,024,763
14,591,237
15,734,026
108,772,467

6.723
13.475
7.706
1,112
422
226
228

244,619
4.801.321
23,004,380
16,124,180
13,805.493
15,157,951
105,766,095

493

3,082,367

316

56S,472

1,869

9,932,003

1,303

8,097,514

222
157
27
11
9
7

*1.488
16,815
165,234
128.214
123,690
217,885
2,429,040

.32
*153
*84
24
11
6
6

.932
*25,995
*39.428
47.872
34,402
54,927
361,916

986
583
219
46
17
10
7

35.969
188.483
608,143
694.585
612,970
662353
7,129"501

506
499
219
45
17
10
7

17.726
126,917
481,702
518.957
507,803
567,393
,
5,877 016

ALL FOUNDATIONS
Total .............................................................
Zero or unreDorted .......................................
$1 under $100,000 ...........................................
$100,000 under $1,000,000.............................
$1.000.000 under $10.000.000 ........................
$10,000,000 under $25,000,000 ......................
$25.000,000 under $50.000.000 ......................
$50,000,000 under $100,000,000....................
$100,000,000 or more......................................
Nonoperating foundations

1

1

1

Footnotes at end of table.

~ 125

Private Foundations and Charitable Trusts, 1993

Table 1.-All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets--Continued
(All figures are estimates based on samples-money amounts are in thousands of dollars)
Investments in securities (fair market value)
Type of foundation,

Government
obligations

Total

size of fair market value
of total assets

Number

Amount

Corporate
stock'

Number
of returns

Amount

(41)

(42)

(43)

(44)

(45)

(46)

(47)

(48)

26,003

151,175,018

12,771

29,083,0U

22,134

102,786,788

10,920

19,305,225

4,086
12,002
7,836
1,159
436
240
244

134,253
3,666,739
19,717.643
14,071,522
12.029.418
13,360,999
-88-,194-,443

1,115
5,173
4.852
886
344
194
- 208-

22,454
789,272
4,965.233
3,329,466
2.821,554
3,088,582
14-1066,443

3,068
10,108
6,998
1,083
411
233
- 233--

88,102
2,335,307
11.689,086
8,714,907
7,284.036
8,219,181
--64-,456,169--

878
23,697
4,151
542,160
4.336
3.063,324
830
2,027,150
340
1,923,827
185
2,053,236
-200- - -9,671-1831--

24,836

141,670,807

12,126

26,363,766

21,256

97,031,816

10,391

18,275,224

3,826
11,688
7,400
1,067
408
222
225

127,386
3.587.881
18,874.507
13,280.215
11,457,388
12,564,188
81.779.242

998
5.071
808
325
182
192

20,519
775.171
4.735,030
3,097,643
2.645.892
2,880,591
12.208.921

2.950
9.840
6,642
1,006
~M
215
214

84,127
2.298.883
11,179,619
8,267,575
6.986.243
7,744,617
60.470,752

846
3.995
4,107
771
317
172
184

"22,740
513.827
2,959,858
1,914,997
1.826.253
1,938,980
9.099.569

1,167

9,504,211

645

2,719,238

878

5,754,972

529

1,030,001

260
1
3 4
436
92
28
18
19

6,867
78-.858-843,136
791.308
572,030
796,811
6.415,201

*118
`102
301
78
19
12
16

*1.935
*14 101
230,203
231.823
175,663
207,991
1.857,522

*118
---36,424509,466
447.331
297,793
474,564
1985.417

*156230
60
23
13
16

*957
333
103,467
-1,12.153
98,574
114,256
572.262

99,514,995
71,678
2,128,549
11,136.412
8,396,885
7,111,010
7.964.988
62,705,473

10,298

18,770,787

704
4
'001
4.109
790
327
178
189

20,273
528,047
2,974.902
1,957,027
1,856,545
1,994,089
9.439,904

of returns

Number

Corporate
bonds

Amount

Number

Amount

of returns

of returns

ALL FOUNDAMONS
Zero or unreDOrted..........................................
$$1 under $100,000 ..........................................
100,000 under $1,000,000 ............................
$1,000.000 under $10.000.000 .......................
$10,000,000 under $25,00,000.....................
$25,000,000 under $50.000,000 ...................
$50,000,000 under $100,000,000 ...................
..........
v 06,660mod-or
Nonoperating foundations
Zero or unreported...........................................
$1 under $100,000 ..........................................
$100.000 under $1.000.000 ....................... :
$ 11,00000 under $10,000,000 .......................
$10,000,000 under $25,000,000.....................
$25.000,000 under $50.000.000......................
$50, 000,000 under $100,000.000 ............. :
$100,000.000 or more .....................................
Operating foundations
Zero or unreported..........................................
_$1 under $100,000
...............,
$100,000 under $1,000,000 ...............
$ 1,000,000 under $10,000,
,0
$10,000.000 under $25.000.0w~~~~::::::::
,$25,000,000 under $50,000,000.....................
;1 ...........
$50,000,000 unde $100.000,000
$100,000,000 or more .....................................
GRANTMAKING FOUNDATIONS
Zero or unreoorted...........................................
$1 under $100,000 ..........................................
$100,000 under $1,000,OGO ............................
$1,000.000 under $10,000,000 .......................
$10, 000,000 under $25,000,000.....................
$25,000,000 under $50,000,000......................
$50,000.000 under-3100.000,000 ...................
$100,000,000 or more.....................................
G rant making-no noperatin g foundations

.

356
77
23
18
19

23,505

146,309,359

11,903

28,023,577

3,244
10,949
7,336
1,098
420
229
229

111,507
3,422,261
18.803.263
13,578,946
11,708,710
12,890,543
85,794,128

939
4,903
4,507
842
332
186
195

19,556
765,664
4.691.949
3,225,034
2,741,155
2,931.466
13,648,751

20,130
2,506
9,180
6.578
1,025
398
.223
219

22AW

140,521,220

1 1,6Q

26,176,858

19,636

96,146,396

9,982

18,197,966

3,098
10,704
7,171
1,058
407
220
222

107,249
3.346,826
18,511,273
13,183,866
11,422.226
12,502,309
81,447,471

878
4.842
4,423
804
324
181
190

17,992
752,790
4,652,389
3,082,502
2,635.614
2,876,506
12,159,064

2,446
8.958
6,422
.998
387
214
212

69,941
2.093.991
16,924,751
8,192,842
6,965.591
7,686,823
60.212,458

672
3.848
4,025
766
316
172
183

19,316
500,045
2,934,133
1,908,522
1,821.021
1,938,980
9,075,949

626

5,788,139

261

1,846,718

493

3,368,599

316

572,821

*146
245
166
40
13
9
7

*4.258
75,435
291.990
395.080
286,485
388,234
4,346,658

*61
*61
*84
38
8
5
5

*1.564
*12,874

*61
222
157
27
11
9
7

*1.737
34,559
211,660
204,043
145,419
278,165
2,493,015

*32

*957
*28,002
*40,769
48,505
35,525
55,108
363,955

Zero or unreoorted...........................................
$100.000 under $1.000.000 ........................i...
$1,000,000 under $10,000, 000 .......................
$10,000,000 under $25,000,000.....................
$25,000.000 under $50,000.000...................
$50, 000,000 under $100, 000,000 ...................
$100,000,000 or more .....................................
Grant maid ng-operati ng foundations

$100,000 under $1,000,000 ............................
$1,000,000 under $10,000,000 ........................
$10.000,000 under $25.000,000......................
$25,000,000 under $50,000,000......................
$50, 000,000 unde $100, 000,000 .....................
.$100,000,000 or more .............................
Footnotes at end of table.

126

142,532
105,541
54,960
1,489,687

*84
24
11
6
6

Private Foundations and Charitable Trusts, 1993

Table 1.-All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets--Continued
[All figures are estimates based on sarnples-money amounts are in thousands of dollars)

Type of foundation,
size of fair market value
of total assets

Net worth (book value)

Noncharitable-use assets

Minimum investment return

Distributable amount

(fair market value)
ofNumber
returns

Amount

Number
of returns

Amount

Number
of returns

Amount

Number
of returns

Amount

(49)

(50)

(51)

(52)

(53)

(54)

(55)

(56)

4Z953
14,951
16.831
8,817
1,243
462
252
251

162,852,821
*-194
379,712
5,588,498
23,151,569
15,231,649
12,907,407
14,187,118
91,407,062

42,295
445
14,174
16,686
8,799
1,241
460
246
244

176,662,836
1,410,928
427.618
5,660.784
24,951,429
17,302,111
14,278.702
15,611,128
97,020,136

42,210
417
14,117
16.686
8,799
1,241
460
246
244

8,803,801
59,213
21,154
281.809
1,245,773
864,391
710.869
777,591
4,843,001

38,609
417
12,317
15.736
8,139
1,128
423
225
224

8,149,272
56,625
19,884
268,891
1,167,061
798,615
679,064
711,740
4,447,392

Total .............................................................
Zero or unreported............................................
$1 under $100,000 ...........................................
$100.000 under $1.000,000.............................
$1,000,000 under $10,000.000 ........................
$10,000,000 under $25,000,000......................
$25,000.000 under $50.000.000......................
$50,000.000 under $100,000,000 ....................
$100,000,000 or more......................................
Operating foundations

39,223
*118
13,123
15.779
8,184
1,131
426
231
231

148,547,771
*-163
330,275
5.296.925
21,521,855
13,837,713
11,968.537
12,998,102
82,594,027

38,924
417
12,603
15,736
8,166
1,129
424
225
224

165,365,401
1,410,928
387,541
5.444.548
23,638,095
16,308,041
13.559.238
14,687,109
89.929,903

38,866
417
12,546
15.736
8,166
1,129
424
225
224

8,241,878
59,213
19,154
270.998
1,180,106
815,077
674.896
731,390
4,491,045

38,609
417
12,317
15,736
8,139
1,128
423
225
224

8,149,272
56,625
19,884
268,891
1,167,061
798,615
679,064
711,740
4,447,392

Total .............................................................
Zero or unreported ............................................
$1 under $100, 000...........................................
$100,000 under $ 1.000.000..............................
$1,000,000 under $10,000,000........................
$10,000,000 under $25,000,000 ......................
$25,000,000 under $50,000,000 .....................
$50.000.000 unde $100.000,000 ......................$100,000,000 or more ......................................
GRANTMAKJNG FOUNDATIONS

3,730
*29
1,828
1.052
633
112
36
21
20

14,305,550

3,372
*29
1,571
950
633
112
36
21
20

11,297,435

3,343

561,923

40,078
216,236
1,313,334
994,070
719,465
924,019
7,090,233

1,571
950
633
112
36
21
20

2,000
10,812
65.667
49,314
35,973
46,201
351,956

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

Total.............................................................
Zero or unreported ............................................
$1 under $100, 000............................................
$100,000 under $1,000,000.............................
$1.000.000 under $10.000.000........................
$10,000,000 under $25,000,000 ......................
$25,000,000 under $50,000,000 ......................
$50.000.000 under $100.000.000....................
$100,000,000 or more ......................................
Grantmaking-nonoperating foundations

35,111
*29
10,302
14,683
8,025
1,160
440
238
235

155,343,623

35,206
417
10,070
14,642
8,016
1,161
438
233
229

170,844,655
1,410,913
349,210
5,265,289
23.589,353
16,692,523
13,860,711
15.125.179
94,551,477

35,177
388
10,070
14,642
8.016
1,161
438
233
229

8,518,252
59,212
17,341
262,665
1.179.213
834,378
690,025
753.293
4,722,124

33,292
388
9,055
14,099
7,770
1,114
420
223
222

8,092,388
56,625
16,473
251,101
1.145.860
793,845
677,127
709,954
4,441,402

Total.............................................................
Zero or unreported ...........................................
$1 under $100,000...........................................
$100,000 under $1,000,000.............................
$1,000.000 under $10.000,000.........................
$10,000, 000 under $25,000,000 ......................
$25,000,000 under $50,000,000 .......................
$50,000. 000 under $100.000.000....................
$100,000.000 or more ......................................
Grantmaking-operating foundations

33,242
*29
9,315
14,099
7.806
1,114
423
228
228

146,600,128

33,406
388
9,141
14,099
7.797
1,115
421
223
222

164,219,313
1,410.913
322,654
5,118,388
23.182,128
16,210,094
13,518,957
14.650,867
89,805,312

33,406
388
9,141
14,099
7,797
1,115
421
223
222

8,186,988
59.212
16,017
255,320
1.158,852
810,257
672,937
729,578
4,484,816

33,292
388
9,055
14,099
7.770
1,114
420
223
222

8,092,388
56.625
16,473
251,101
1,145,860
793,845
677,127
709,954
4,441,402

Total.............................................................
Zero or unreported ............................................
$1 under $100,000 ...........................................
$100,000 under $1,000,000 .............................
$1,000,000 under $10,000.000........................
$10,000,000 under $25,000,000 ......................
$25,000,000 under $50,000,000 ......................
$50,000,000 unde $100,000, 000.....................
11100,000,000 or more ................................

1,869

8,743,495

1,8W
*29
929
543
219
46
17
10
7

6,625,342

1,771

331,263

929
543
219
46
17
10
7

1,324
7,345
20.361
24,121
17,088
23,716
237,308

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

ALL FOUNDATIONS
Total.............................................................
Zero or unreported....... ....................................
$1 under $100,000 ...........................................
$100,000 under $1.000.000 .............................
$1,000,000 under $10,000,000 ........................
$10,000,000 under $25,000,000......................
$25,000.000 under $50.000.000 ......................
$50,000,000 under $100,000,000 ....................
$100,000,000 or more......................................
Nonoperating foundations

986
583
219
46
17
10
7

49,437
291,574
1,629,714
1,393,936
938,870
1.189.016
8,813,035

288,327
4,974,046
21.389.442
14,191,743
12,413,041
13,431.684
88,655,373

254,643
4,812,461
20,876,790
13,628,916
11,913,013
12.863.545
82,250,794

33,685
161,585
512,652
562,828
500,028
568,139
6,404,580

*(2)

26,556
146.901
407.225
482,429
341,754
474,312
4,746,165

Footnotes at end of table.

127

Private Foundations and Charitable Trusts, 1993

Table 1.--All Private Foundations: Number and Selected Financial Data, by Type of Foundation and
Size of Fair Market Value of Total Assets--Continued
[All figures are estimates based on samples--money amounts are in thousands of dollars]

Type of foundation,
size of fair market value
of total assets

ALL FOUNDATIONS
Total.....................................................................
Zero or unreDorted ...................................................
$1 under $100,000 ...................................................
$100,000 under $1,000,000 .....................................
$1.000.000 under $10,000.000................................
$10,000,000 under $25.000.000.:.......................
$25,000.000 under $50,000,000 ..............................
***'*
$50.000.000
.
under $100,000,000............................
$100.00 0.000 or more... .........................................
Nori-opi~i-atlild-fofjri-dgitldii-sTotal.....................................................................
Zero or unreported ....................................;..............
$1 under $100.000 ...................................................
$100.000 under $1,000.000 .....................................
$1.000.000 under $10.000.000................................
$10,000,000 under $25,000,000 ..............................
U5.000.000 under $50.000,0GO ..............................
.......
-$50.000,000 under $100.000.000 ..............
$100,000,000 or more............................................. ..
Operating foundations
Total................i ...................................................
Zero or unreported ...................... a ............... 0 ............
.
$1 under $100.000 ...................................................
$100,000 under $1.000.000 ....................... ; .............
$1,000,000 under $10,000,000 ................................ .
$1 6,006,606 6nder $25,006,000...- - __- _.- - - - __
$25.000,000 under $50.000.000 ' '
- -* * *'
$50,000,000 undo $100.000,000.....
...............
$100,000,000 or more..............................................
GRANTMAKING FOUNDATIONS
Total....................................................................
Zero or unreported ...................................................
$1 under $100,000 ....................................................
$100.000 under $1.000.000 .....................................
$1,000,000 under $10,000,000 ................................
$10.000.000 under $25.000,000 ..............................
$25.000,000 under $50.000.000..............................
$50,000,000 under $100.000.000............................
$100.000,000 or more.............................................
Grantimaking-nonoperating foundations
Total ....................................................................
Zero or unreDorted............................... ...................
......................... :
$1 under $100,000
$100,000 under $1,000,000 ..................... ................
$1,000,000 under $10,000,000 ................................
$10,000.000 under $25,000,000 ..............................
$25,000,000 under $50,000,000 ..............................
$50,000,OGO under $100,000,000 ............................
$100,000,000 or more..............................................
Grantmaking7operating foundations
Total ....................................................................
Zero or unreported...................................................
$1 under $100.000 ...................................................
$100,000 under $1,000,000 .....................................
$1,000.000 under $10.000.000 ................................
$10.000.000 under $25.000.000 ......... !....................
$25,000,000 under $50,000,000 ..............................
$50.000,000 unde $100.000.000 ... : ...................
$100,000,000 or more ..............................................

128

Qualifying distributions

Undistributed income for 1993

Excess distributions carryover to 1993

Number
of returns

Amount

Number
of returns

Arnount

Number
of returns

Amount

(57)

(58)

(59)

(60)

(61)

(62)

40,558
.820
12.766
16,132
8.65.3
1,234
460
246
248

13,847,791
153.1DO
433,561
.947,626
2.471.544
1.490.716
1.227.118
1.260.339
5.863.786

10,565
*32
2,814
4,098
2.856
388
164
100
112

2,131,871

37,220
763
11,288
15.129
8.037
1.126
42~
- 225228.

12,300,527
151,594
390.658
824.200
2.153,042
1,279,176
1.027.899
1.169.534-5,304,424

10,565

2,131,871

2,814
4,098
2.856
388
164
-100112

2,683
43.289
261,279
i 77,564
176.940
218.6071,250,045

3,338
'57
1,478
1,002
_' ~615
108-.36
21
20

1,547,264
.1,506
42,903
123,426
318,503
211-1540199.218
90.806
559,362

N/A
N/A
N/A
N/A
N/A
NIA
N/A
N/A
N/A

35,774
649
10.359
14,68i
0116
1,161
440
234
233

13,009,262
151,529
376.852
843,436
2,230,059
1.336,896
1,144,539
1;210,165
5.715.785

7,992

2,117,775

1,336
3.183
2,689
379
169
99
112

1.785
36.940
257,984
17,4,527
176,879
218,152
1,250.045

33,877
620
9.372
14,099
7,797
1.115
423
224
226

12,158,237
151,524
354,918
794,935
2,096,591
1.274.436
1,024,303
1,163,658
5,297.883

7,992
*32
13H
3,183
2,689
379
162
99
112

2,117,775

1,897
*29
986
583
219
46
17
10
7

851,025
.5
21.934
48,501
133.479
62.460
120,236

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

417~
46 :02
08

2,683
43,289
.261.279.
177.564
176,940
218.607
1,250.045

N/A
N/A
N/A
N/A
N/A
-N/A--N/A
NIA
N/A

28,923
759
11.650
5.291
731
259
125
112

16,548,717
330,448
1,637,191
3,795,559
4,227,208
2.074.937
1,386,198
1,093.521
2.003,654

28,923
759
9,996
11.650
5.291
7~1
259
-.125112

16,548,717
330.448
1,637,191
3,795.559
4,227,208
2,074,937
1.386,198
1.093.521
2,003,654

N/A
N/A
N/A
N/A
N/A
----N/A7
NIA
N/A
N/A

N/A
N/A
N/A
N/A
N/A
-N/A~
N/A
N/A
N/A

25,838
588
8.065
10.88.~
5,081
726
2~8
124
110

15,765,024
316,530
1,295,302
3.694.163
3,943,761
2.045.045
1.383.884
1,085,892
2.000.447

1.~65
36,940
257,964
174.527
176,879
218,152
1.250.045

25,838
588
8.065
10,885
5.081
726
258
124
110

.15,765,024
316,530
1,295,302
3.694,163
3,943,761
2,045,045
1,383,884
1.085,892
2,000,447.

N/A
N/A
N/A
N/A
N/A
N/A
N/A
NA
N/A

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

N/A - not applicable.
Estimate should be used with caution because of the small number of sample returns on which it is based.
The data shown in columns 18 and 19 are based on the amount of contributions, gifts, and grants that foundations actually disbursed for charitable purposes for 1993 using
the cash receipts and disbursements method of accounting: These amounts differ somewhat from those reported as contiibutions, gifts,-and grants paid shown in the income
statement (Table 3) because foundations may use either the cash receipts and disbursements or the accrual method of accounting.
2 Less than $500.
NOTE: Detail may not add to totals because of rounding.

Private Foundations and Charitable Trusts, 1993

Table 2.--All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets
[All figures are esti mates based on samples--ffoney amounts are in thousands of dollars]

Selected sources of revenue
Type Of trist,
size of fair market value

Number
of returns

of total assets

Total revenue

Contributions, gifts,
and grants received

Dividends and interest
from securities

Net gain (or loss)
from sales of assets

Number
of retmis

Amount

Number
of returns

Amount

Number
of returns

Arnount

Number
of returns

Amount

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

2,934
95
927
11,090
313
470
40

2~1011
95
927
1'090
313
470
40

291
952
4,348
46,144
20,886
116,437
102,560

425
*35
187
134
*13
47
8

SZ1105
*386
973
22,579
*2,481
14,776
10,911

2,542
*28
713
1,002
305
458
38

106~w
*92
1,936
11,304
9,230
46,999
37,106

2,=
*28
470
806
255
423
38

99,772
*441
929
9,982
7,395
41,563
39,461

2~M
95
906
1,080
310
458
40

2~581)
95
906
1,080
310
458
40

283;M
952
42%
45,918
20,772
108,708
102,560

412
*35
187
132
*13
37
8

49,333
w

2,516
*28
706
996
302
446
38

.106=
*92
1,934
11,276
9,135
46,721
37,106

1

99,488
*441
922
10,001
7,379
41,284
39,461

46
*21
*10
-3
12

46
-*21
*10
*3
12
--

8,122
-'54

*13

*27
-7
*5

*404
*2
*28

*1 14
7,729
--

10
--

-2,773
--*134
2,639

-3
12
-

GRANTMAKING CHARITABLE TRUSTS
Total ............................................... ............
Zero or unreported............................................
$1 under $100,000............................................
$100,000 under $500,000.................................
$500,000 under $1,000,000..............................
$1,000,000 under $10,000,000.........................
$10,000,000 or more........................................

2,701
63
794
1,048
305
452
39

2,701
63
794
1,048
305
452
39

273AO3
583
4,145
43,442
18,917
108,549
97,767

341
*3
159
124
*10
37
8

46,669

2,418

944
20,480

Grant meld ing-nortoperating trusts
Total .............................................................
Zero or unreported............................................
$1 under $100,000 ............................................
$100,000 under $500,000.................................
$500,000 under $1,000,000..............................
$1,000,000 under $10,000,000.........................
$10,000,000 or more........................................

2,679
63
784
1,038
305
451
39

2,679
63
784
1,038
305
451
39

270,715
583
4,102
43,216
18,917
106,129
97,767

338
-3
159
121

44,180

36
8

944
20,346
'824
11,137
10,911

*22
.10

*22
-*10
*10

*2,688
--

*4

-2,,M

ALL CHARITABLE TRUSTS
. .........
Zero or unreported ............................................
$1 urxier$100,000 ...........................................
$100,000 under $500,000.................................
$500,000 under $1,000,000 ..............................
$1,000,000 under $10,000,000.........................
$10,000,000 or more........................................
Norloperating trusts
Zero or unreported............................................
$1 under $100,000 ............................................
$100,000 under $500,000.................................
$500,ODO under $1,000,000 .............................
$1,000,000 under $10,000,000.........................
$10,000,000 or more........................................
Operating trusts
Total ............................................................
Zero or unreported............................................
$1 under $100,000 ............................................
$100,000 under $500,000 .................................
$500,000 under $1,000,000..............................
$1,000,000 under $10,000,000.........................
$10,000,000 or more .......................................

Grantrinaking-operating trusts
Total ............................................ ...............
Zero or unreported............................................
$1 under $100,000............................................
$100,000 under $500,000.................................
$500,000 under $1,000,000..............................
$1,000,000 under $I QOOO,OOD.........................
$10,000,000 or more........................................
Footnotes at end of table.

*10
-1
.. I

1
-- I

*226
2,420
.. I

--3
--

-3
1
-- I

973
22,445
-2,481
12,137
10,911

13,492
10,911

*134
-2,355
-- I

*28
457
796
252
412
38
38
--

283
-7

278
--

*10
*3
11
-

*15
279

651
965
297
441
37

101,225
*92
1,829
10,978
9,060
46,124
33,141

1,925
*28
429
777
247
407
37

97,528
*441
886
9,801
7,270
40,467
38,663

2,408
*28
647
959
297
440
37

101,141
*92
1,827
10,950
9,060
46,071
33,141

1,903

97,528

419
767
247
406
37

879
9,820
7,270
40,456
38,663

*10
--3
-5
-1
- I

*84
-2
*28
53
-- I

*10
*10
-1
-- I

*_1
--7
*-19
-1.1

129

Private Foundations and Charitable Trusts, 1993

Table 2.-All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets--Continued
[All figures are estimates based on samples-money amounts are in thousands of dollars)

Excess of revenue
Type of trust,

(less loss)

Total expenses

for exempt

over expenses

size of fair market value
of total assets

Disbursements
Net investment income

purposes

Number
of returns

Amount

Number
of returns

Amount

Number
of returns

Amount

Number
of returns

Amount

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

2,931
95
923 1.090,
313
470
40-

160,681
3,319
7,082
16,672
12,397
70,249
50,962-

2,917
92
917
1,087
313
469
40

130,646
-2,367
-2,733
29,472
8,489
46,188

2AW
60
842
1,085
313
467
40

224,533
352
3,065
22,447
18,T72l
92,754
87,142

2,861
95
8811,080
308
458
40

134,W
3,265
6,556
14,085
-9,913
55,184
45,M0

2,885
95
903
1,080
310- 458 40

155,941
3,319
7,030
16,486
12,2919
65,856
50,962

2,871
92
896
1,077
310
-4.57
40

127,263
-2,367
-2,735
29,432
8,483
4ZS52
51,598

2,764
60
825
1,074
310
455
40

223,323
352
2,984
22,254
18,667
91,92487,142

2,831
95
864
1,069
308
-456
40

133,765
3,265
6,512
13,927
9,913
54,569
45,580

46

4,740

46

3=

42

1,210

_210

*818

-2
.-*39-6
3,336

*17
_____*1O
-3
12

w
*1 94
*106
830

*17
*M

*45
-*158-

2

615

ALL CHARITABLE TRUSTS
Zero or unreported ...........................................
$1 under $100,000...........................................
$100,000 under $500,000 ................................
$500,000 under $1,000,000 .............................
$1,000,000 under $10,000,000 .................... :...
$10,000,000 or more:.....:.-...............................
Norloperating trusts
Zero or unreported...........................................
$1 under $100,000...........................................
$100,000 urder $500,000 ................................
$500,000 under $1,000,000.............................
$1,000,000 under $10,000,000..........................
$10,000,000 or rnore ........................................
Opwating trusts
Total ..............
Zeno or unreported ..........................................
$1 under $100,000 ..........................................
$100,000 under $500,000...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000 .......................
$10,060,000 or more.......................................
GRANTMAKING CHARITABLE TRUSTS
Total....... ...................................
Zero or unreported ..................... * .....................
$1 under $100,000...........................................
$100,000 under $500,000 ................................
$500,000 under $1,000,000 .............................
$1,000,000 under $10.000,000........................
$10,000,000 or more .........................................

*21
*10-3
12

*52
!187
*109
4,393

*21
*10-.
*3
'12

2,701
63
794
1,048
305
452
39

154=
2,924
6,889
16,567
12,238
65.745
50,190

2~W
63
784
1,045
305
451
39

118,M
-2,341
-2,725
26,874
6,680
42,804
47,577

2,649
60
752
1,045
305
449
39

216,038
352
2,916
21,793
18,514
89,662
82,802

2,701
63
794
1,048
305
452
39

133,M
2,870
6,395
14,066
9,907
54,599
.45,334

2~M
63
784
1,038
305
451
39

154,239
2,924
6,824
16,381
IZ238
65,684
50,190

2~15&11
63
773
1.035
305
450
39

11116,4~5
-Z341
-Z721
26,835
6,68D
40,446
47,577

2,6Z7
so
741
1.035
305
448
39

215,715
352
2,845
21,599
18,514
89,604
82,802

2AM
63
784
1,038
305
451
39

132,921
2,870
6.355
13,908
9,907
54,547
45,334

*22

-294

*22

-2~m

*22

*323

*22

*2W

*10
*10
1

*46
*187

*10
*10

'-3
*39

*10
*10

'71
*194

*10
*10

*40
*158

62

1

2.358

1

59

1

52

Grardrnalting-normperating truarts
Zero or unreported ..........................................
$1 under $100,000 ...........................................
$100,000 UrKw $500,000 ................................
$500,000 under $1,000,000.............................
$1,000,000 under $10.ODO,000........................
$10,000,000 or more........................................
GraintrreldIng-operathig trusts
Total ............
Zero or unreported ..........................................
$1 under $1 00,ODO...........................................
$1 00,ODO Under $500,000................................
$500,000 under $1,000,000.............................
$1,000.000 urlder $10.000,000........................
$10,000,000 or more .......................................
notes at end of table.

130

Private Foundations and Charitable Trusts, 1993

Table 2.-All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Valin of Total Assets-Continued
[All figures are estimates based on sarrples--money amounts are in thousands of dollars)

Contributions,

Excise tax on

Type of trust

gifts, and

net investment

size of fair market value

grards paid

income

of total assets

ofr
N .~q

(18)

Total
Total assets (book value)

investment assets
(book value)

Amount

Number
of returns

Amount

Number
of returns

Amount

Number
of returns

Amount

(19)

(2D)

(21

(22)

(23)

(24)

(25)

ALL CHARITABLE 7RUSIS
2,701
63
794
1,048
305
452
39

12SAW
2,817
6,097
13,052
9,485
5ZO12
42,616

2,717
*56
803
1,051
308
461
39

3,910
-5
54
406
342
1,665
1,437

2~=

2,328,TR

2,74S

2=~M

Zero or unreported ...........................................
$1 under $100,000 ...........................................
$100,000 under $500,000 ................................
$500,000 under $1,000,000............................
$1,ODO,000 under $10,000,000 .......................
$1 0,000,ODO or more .......................................

927
1,090
313
470
40

35,156
252,284
1 80,986
979.440
880,710

878
1,074
285
470
40

26,610
208,566
141,845
873,6T7
838,172

NonoperatIng trusts
Total..... ...................................
Zero or unreported ..........................................
$1 under $1013,000 ............. ............................
$100,000 under $500,000 ..............................
$500.000 under $1,000,000 ............................
$1,000,000 under $10,000,000 .......................
$10,000,000 or more.......................................

2dM
63
784
1,038
305
451
39

125,814
2,817
6,028
1Z902
9,485
51,966
42,616

2~M
*56
786
1,040
305
449
39

3,887
-5
52
402
340
1,650
1,437

2,794

2="

2,703

2=~W

906
1,08D
310
458
40

34,253
249,908
178,933
958,845
880,710

860
1,063
282
458
40

25,712
206,190
140,187
862,620
838,172

*22

*236

42

23

46

25,929

42

1%990

*10
*10

*39
*1 so

1

47

*17
*10
-3
12

*2
*4
-2
15

*21
*10
-3
12

*904
*2,376
*2,054
20,595

*17
*10
-3
12

'8W
*2,376
*1,658
11,058

2,701
63
794
1,048
305
452
39

126ASD
2,817
6,067
13,052
9,485
52,012
42,616

2_55W

3,744
-5
51
393
337
1,607
1,351

2~M

2=~M

2JS47

1 ~M,11 76

Zero or unreported...........................................
$1 under $100,000...........................................
$100,000 under $500,000................................
$500,000 under $1,000,000 .............................
$1,000,000 under $10,000,000 ........................
$10,000,000 or more .......................................

794
1,048
305
452
39

32,831
241,406
176,039
943,968
809,746

748
1,031
2T7
452
39

24,358
202,900
137,363
848,332
767,222

Grantmaking-nonopersting trusts
Total......... ..................................................
Zero or unreported ...........................................
$1 under $100,000 ...........................................
$100,000 under $500,000................................
$500,000 under $1,000,000 .............................
$1, 000, 000 under $10,000,000 ........................
$10,000,000 or more.......................................

2,679
63
784
1,038
305
451
39

125,814
2,817
6,028
12,902
9,485
51,966
42,616

2,546
*56
706
1,003
300
443
38

3,738
.5

2A16

2,197,925

2,S25

1,974,111

50
389
337
1,606
1,351

784
1,038
305
451
39

3Z 141
239,030
176,039
940,969
809,746

738
1,021
2T7
451
39

23,668
200,524
137,363
845,334
767,222

*22

*236

*22

*6

*22

'6~M

*22

-6,065

*10
*10

*39
*150

*10

*690
*2.376

*10

Opwathw trusts
Total.... . .......... ....
Zero or unreported...........................................
$1 under $100,000 ..........................................
$100,000 under $500,000...............................
$500,000 under $1,000,000.............................
$1,000,000 under $10,000,000 ........................
$10,000,000 or more .......................................
GRANTUAWNG CHARITABLE TRUSTS

Grant maid rig-operating trusts
Total................ ...........................................
Zero or unreported...........................................
$1 under $100.000 ...........................................
$100,000 under $500, 000 ...............................
$500,000 under $1,000,000.............................
$1,ODO,000 under $10,000,000 ........................
110.000,000 or more........................................
Footnotes at and of table.

1
- I

47
.. I

716
1,014
300
444
38

.1
-4
1
- I

1
- I

1
__ I

2,999
__

I

1
- I

2,999

131

Private Foundations and Charitable Trusts, 1993

Table 2.-All Section 4947(a)(1) Charitable- Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size offair Market Value of Total Assets-Continued
[All figures are estimates based on sarrples--money amounts are in thousands of dollars]
investments in securities (book value)
Type Of Mist

Total

Government
obligations

size of fair market value
of total assets

Corporate
stock

Corporate
bonds

Number
of returns

Amount

Number
ofreturns

Amount

Number
of returns

Amount

Number
of returns

Amount

(26)

(27)

(28)

(29)

(30)

(31)

(32)

(33)

ALL CHARITABLE TRUSTS
Zero or unreported ...........................................
$1 under $100,000 ...........................................
$100,000 under $500,000................................
$500,000 under $1,000,000.............................
$1,000, 000 under $10,000,000 ........................
-$10,000,000 or
.... ....... ... ...

?'090

1 AW=

1,015

394,066

1,773

906,437

am

334,804

538
852
233
429
-38--

16,708
163,914
92,895
723,529
- 638.260--

208
394
102
285

5,405
33,418
18,090
194,746
142,408

385
748
220
384
- 37-

9,073
94,108
58,596
416,320
328,340

103
388
92
251
29

2,230
36,389
16,209
112,464
167,-513

2,073

1 A25,216

I A08

391,077

1,759

901,819

855

332,321

844
230
426
38

16,522
162,787
91,323
- 716,323
638,260

208
391
100
283
27

5,405
33,264
18,025
191,976
142,408

381
743
217
381
37

8,887
93,331
58,245
413,016328,340

103
385
89
-249
29

2,230
36,192
15,054
ill-,332167,513

*17

-10,091

*7

2~M

*14

-4,618

*7

-3
_'8
.3
3

*186
-1 127
.1,5M
7206

-3
*5
-3
3

*186
*776

*3
2

*154
*66
2,770

3,304

2AZ

1 Aw~w

991

370~M

1,716

875,397

am

293,13S

507
835
225
421
37

15,804
161,691
89,229
705,164
567,641

197
387
100
281
26

5,117
33,239
18,025
191,353
123,263

360
732
212
376
36

8,617
92,643
56,230
405,803
312,104

92
382
86
246
28

2,070
35,808
14,975
108,008
132,273

2,013

1 AW=

988

37OX"

1,706

871,725

831

292~W

504
827
225
420
37

115~6118
160,564
89,229
702,184
567,641

197
385
100
281
26

5,117
33,085
18,025
191,353
123,263

357
727
212
375
36

8,431
91,867
56,230
403,093
312,104

92
380
86
245
28

2,070
35,612
14,975
107,738
132,273

-41~M

*3

*154

*3)M

*4

*467

'3

*154

*186
*776

-3

.1 96

1

271

Nonoperating trusts
Zero or unreported ...........................................
$1 under $100,000 ...........................................
$100,000 under $500,000...............................
$500,000 under $1,000,000 ............................
$1,000,000 under $10,000,000 ......... ...........
$10,000,000 or more .......................................
operating trusts
Zero or unreported...........................................
$1 under $100,000 ..........................................
$100,000 under $500,000 ........ ...... ...... ... _-..
i5(FO,WO under $1,000,ODO ...........................
$1,000,000 under $10,000,000.......................
$10,000,000 or more.......................................

-2AW

'3_
-3

GRANTmAKjNG CHARITABLE TRUSTS
Zero or unreported ...........................................
$100,000 under $500,ODO...............................
$500,000 under $1.000,000............................
$1,000,000 under $10,000,000 .......................
$10,DW,000 or more .......................................
Grantmalting-nonoperating Inwits
Zero or unreported...........................................
$1 under $100,000 ..........................................
$100,000 under $500,ODO ...............................
$500,000 under $1,000,000............................
$1,ODO,ODO under $10,000,DW .......................
$10,000,000 or more ......................................
Gritntmalding-opending trusts

$1 under $100,000............................
$100,000 under $500,000 ..............................
$500,000 under $1,000,000 ...........................
$1,000,ODO under $1 OA00,000.......................
$10,000,000 or more ......................................
Footnotes at end of table.

132

2,980

2,710
--

Private Foundations and Charitable Trusts, 1993

Table 2.-All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets--Continued
[All figures are estimates based on sarypies-money amounts are in thousands of dollars]

Type of trust,

Total assets
(fair market value)

ALL CHARITABLE TRUSTS
Total ............ ...............................................
Zero or unreported ...........................................
$1 under $100,000...........................................
$100,000 under $500,000 ................................
$500,000 under $1,000,000.............................
$1,000,000 under $10,000,000........................
$10,000,000 or more.......................................
Nonoperating trusts
Total ............................................... ............
Zero or unreported ...........................................
$1 under $100,000...........................................
$100,000 under $500,000 ................................
$500,000 under $1,000,000.............................
$1,000,000 under $10,000,000........................
$10,000,000 or more.......................................
Operating trusts
Total ........................ ..................................
Zero or unreported ...........................................
$1 under $100,000...........................................
$100,000 under $500, 000 ................................
$500,000 under $1,000,000.............................
$1,000,000 under $10,000,000........................
$10,000,000 or more.......................................
GRANTNIAKING CHARITABLE TRUSIS
Total ............................................ ........ ......
Zero or unreported ...........................................
$1 under $100,000...........................................
$100,000 under $500,000 ................................
$500,000 under $1,000,000.............................
$1,000,000 under $10,000,000........................
$10,000,000 or more.......................................
Grant making-nonoperating trusts
Total ................ .................. ........................
Zero or unreported ...........................................
$1 under $100,000 ...........................................
$100,000 under $500,000................................
$5oo,000 under $1,000,000.............................
$1,000,000 under $10,000,000........................
$10,000,000 or more.......................................
Grant making-operating trusts
Total ............................................................
Zero or unreported...........................................
$1 under $100,000 ...........................................
$100,000 under $500,000................................
$500,000 under $1,000,000.............................
$1,000,000 under $10,000,000........................
$10,000,000 or more.................................

Total

Government
obligations

(fair market value)

size of fair market value
of total assets

investments in securities (fair market value)

Total
investment assets

Number
of returns

Amount

Number
of returns

Amount

Number
of returns

Amcxjnt

Number
of returns

Amount

(34)

(35)

(36)

(37)

(38)

(39)

(40)

(41)

2,M

2AW,2811

2,745

2r568,873

2,087

2,080,601

1,012

416,560

927
1,090
313
470
40

38,974
281,238
224,720
1,169,161
1,145,189

878
1,074
285
470
40

28,563
230,213
170,326
1,049,759
1,090,012

536
852
233
429
38

18,534
183,918
118,474
885,718
873,957

205
394
102
285
27

5,432
35,248
18,798
210,129
146.952

2,794

2,832,161

2,703

1,005

413,6Z7

38,065
278,854
222,737
1,147,306
1,145,189

860
1,063
282
458
40

2,070
532
844
230
426
38

2,070,412

906
1,080
310
458
40

2,551,312
27,660
227,829
168,738
1,037,072
1,090,012

18,343
182,784
116,973
878,356
873,957

205
391
100
283
27

5,432
35,092
18,731
207,420
146,952

46

27,130

42

*7

-2,933

*909
-2,384
-1,983
21,854

*10
-3
12

*17
-3
.8

-10,189

*21
*10
-3
12

17,561
*903
*2,384
*1,587
12,687

*3
3

*191
-1,135
*1,501
7,362

-3
*3
2

*156
*68
2,710

2,638

2,723,W

2J547

2,M,638

2,023

1,974,681

9w

394,142

794
1,048
305
452
39

36,840
270,166
219,646
1,129,339
1,067,595

748
1,031
277
452
39

26,502
224,291
165,718
1,019,694
1,012,432

505
835
225
421
37

17,666
181,434
114,687
864,086
796,708

195
387
100
281
26

5,144
35,069
18,731
206,800
128,398

2,616

2,717,244

2,525

2,442AW

2,010

1,970,009

986

393,986

784
1,038
305
451
39

36,145
267,782
219,646
1,126,075
1,067,595

738
1,021
27~
451
39

25,807
221,907
165,718
1,016,431
1,012,432

501
827
225
420
37

17,474
180,300
114,687
860,840
796,708

195
385
100
281
26

5,144
34,913
18,731
206,800
128,398

*22

-6,W

*22

*6,343

*12

-4,571

*3

*156

*10

*695
*2,384

-3
.8

*1,135

-3

*156

3,264
- I

1
__ I

3,246
..

*695

1

3,264
-

1
- I

I

I

Footnotes at end of table.

133

Private Foundations and Charitable Trusts, 1993

Table 2.-All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets--Continued
[All figures are estimates based on samples-money amounts are in thousands of dollars]

Investments in securities (fair market value)--Continued
Type of trust,

Corporate
stock

size of fair market value
of total assets

ALL CHARITABLE TRUSTS
Total .... ................
Zero or unreported.......
$1 under $100,000
.
$100, 000 under $500,000
..............
.......
...............................
$500,000 under $1,000,000............................
$1,000,000 under $10,000,000.......................
$10,000,000 or more.......................................
Nonoperating trusts
Total .................................... ......................
Zero or unreported...........................................
$1 under $100,000..........................................
$100,000 under $500,000 ...............................
$500,000 under $1,000,000 ......... ............. _... $1,000,000 under $10,000,000 .......................
$10,000,000 or more .......................................
Operating trusts
Total ................. ..... ....................................
Zero or unreported ...........................................
$1 under $100,000...........................................
$100,000 under $500,000
.................
$500,000 under $1,000,000
...............
......................
$1,000,000 under $10,000,000 .......................
-$10,000,000 or more .......................................

Net worth (book value)

Corporate
bonds

Noncharitable-use assets
(fair market value)

Number
of returns

Amount

Number
of returns

Amount

Number
of returns

Amount

Number
of returns.

Amount

(42)

t43)

(44)

(45)

(46)

(47)

(48)

(49)

1,771

1,314,345

871

349,696

2,M
.1>9
927
1,090
313
470
40

2,320,263
-.4
34,972
252,063
180,535
973,406
879,291

2~=
*31
895
1,090
313
470
40

2,796,5W
-1,831
44,426
276,940
218,148
1,141,080,
1,114,075

10,812
111,365
83,246
~556,1 01
552,820

103
388
92
__260
29

2,291
37,305
16,430
119,487
174,184

1,756

1 v=A=

863

347~=
2,291
37,112
115,367
118,399
174,184

2,822
*29
906
1,080
310
458
40

2~M,337
'-4
34,069
249,686
178,612
954,682
879,291

2,796
*31
878
1,080
310
458
40

2,779,754
-1,831
43,531
274,582
216,267
1,129,469
1,114,075

379
743
_217
381
37

10,621
110,579
82,876
552,536
552,820

103
385
89
258
29

*14

*41,9112

*7

*2,343

46

23,926

42

16,746

-3
*5
-3
3

*191
*786*370
3,565

*3 *3
2

------ *193
-1,063
1,088

*21
'10
-3
12

*904
-2,376
-1,923
18,724

*17
*10-3
12

*895
*2,358- *1,881
11,612

1,713

1 ~M,379

844

310j061

2,638

358
732
212
376
36

10,393
109,628
80,970
542,464
527,224

92
382
86
255
28

2,128
36,738
15,287
114,821
141,086

794
1,048
305
452
39

2,198,758
32,651
241,185
175,720
939,805
809,397

2,637
*28
765
1,048
305
452
39

2,673,310
-1,826
42,160
.266,836
214,485
1,111,327
1,036,676

1,704

11,21MIAW

840

309,574

2,616

2,192,693

354
727
212
375
36

10,202
108,841
80,670
539,513
527,224

92
380
86
254.
28

.2,128
36,545
15,287
114,527
141,086

784
1,038
305
451
39

31,961
238,809
175,720
936,806
809,397

2,615
*28
755
1,038
305
451
39

2~1%9,158
-1,826
41,464
264,478
214,485
1,110,229,
1,036,676

*10

-3,929
*191
*786

*4
-3

*487
-

*22

-6,065

*22

-4,152

*10
*10

-2,376

*10
*10

2,951
.. I

1
- I

294
__ I -

1
..

2,999
__

382
748220
384 37

GRANTMAKING CHARITABLE TRUSTS
Zero or unreported...........................................
$1 under $100,000 ..........................................
$100,000 under $500,000...............................
$500,000 under $1,000,000 ............................
$1,WO,000 under $10,000,000.......................
$10,000,000 or more .......................................
Grant making-nonoperating trusts
Zero or unreported...........................................
$1 under $ 100,000 ..........................................
$100,000 under $500,000...............................
$500,000 under $1,000,000............................
$1,000,000 under $10,000,000.......................
$10,000,000 or more .......................................
Grantmaking-operating trusts
Total ............. ... .. ..... .................................
Zero or unreported...........................................
$1 under$100,000 ..........................................
$100,000 under $500.000 ................................
$500,000 under $1,000,000.............................
$1,000,000 under $10,000,000........................
$10,000,000 or more.......... ---.I
Footnotes at end of table.

134

-3
-5
1
__ I

*193

.1,098

Private Foundations and Charitable Trusts, 1993

Table 2.-All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Number and Selected Financial
Data, by Type of Charitable Trust and Size of Fair Market Value of Total Assets-Continued
[All figures are estimates based on sarrples--money amounts are in thousands of dollars]

Minimum
Type of trust,

investment

size of fair market value

return

of total assets

Distributable amount

Undistributed

Excess distributions

income

carryover

for 1993

to 1993

Oualityl rig distributions

Number
of returns

Amount

Number
of returns

Amount

Number
of returns

Amount

Number
of returns

Amount

Number
of returns

Amount

(50)

(51)

(52)

(53)

(54)

(55)

(56)

(57)

(58)

(59)

Zero or unreported .........................................
$1 under $100,000 ........................................
$100,000 under $500,000 ..............................
$500,000 under $1,000,000 ...........................
$1,000,000 under $10,000,000 ......................
$10, 000,000 or more......................................

2AW
*31
895
1,090
313
470
40

139,765
*92
2,221
13,835
10,907
57,006
55,704

2,795
*31
878
1,080
310
458
39

127,337
*87
2,140
13,304
10,414
54,502
46,890

2,837
95
856
1,080
308
459
40

136,949
3,265
6,363
14,101
9,986
57,649
45,586

868
-254
392
77
131
14

30AM
-292
3,199
1,271
12,105
13,567

1,992
95
624
688
233
326
26

160,627
3,585
48,629
20,218
11,352
50,750
26,093

Nonopenating trusts
Total ................... .................................. ...
Zero or unreported.........................................
$1 under $100,000 .........................................
$100,000 under $50QOOO..............................
$500,000 under $1,000,000 ...........................
$1,000,000 under $10,000,000 ......................
$10,000,000 or more......................................

2,796
*31
878
1,080
310
458
40

138,928
*92
2,176
13,717
10,813
56,426
55,704

2,795
*31
878
1,080
310
458
39

127,337
*87
2,140
13,304
10,414
54,502
46,890

2AU
95
835
1,D69
308
457
40

136,125
3,265
6,312
13,943
9,986
57,033
45,586

868
-254
392
77
131
14

30,434
292
3,199
1,271
12,105
13,567

1,992
95
624
688
233
326
26

160,627
3,585
48,629
20,218
11,352
50,750
26,093

Operating trusts
Total.................................. ............ .... ....
Zero or unreported.........................................
$1 under $100,000.........................................
$100,000 under $500, 000 ..............................
$500,000 under $1,000,000...........................
$1,000,000 under $10,000,000......................
$10,000,000 or more......................................

42
-*17
*10
-3
12
--

837
*45
*118
*94
581
-

-

-

33
*21
.10
-2
--

825
*52
*158
-615
-

-

-

-

-

GRANTMAKING CHARITABLE TRUSTS
Total................. .......... ....... . ..... . ..... . ...
Zero or unreported.........................................
$1 under $100,000.........................................
$100,000 under $500,000 ..............................
$500,000 under $1,000,000...........................
$1,000,000 under $10,000,000......................
$10,000,000 or more .....................................

2,637
*28
765
1,048
305
452
39

133,SD6
*91
2,108
13,330
10,724
55,519
51"

2,614
*28
755
1,038
305
451
38

125,8"
*87
2,030
12,806
10,328
53,868
46,758

2A72
63
765
1,048
305
452
39

135,239
2,870
6,195
14,066
9,980
56,788
45,340

754

2,615
*28
755
1,038
305
451
39

133,398
*91
2,073
13,212
10,724
55,464
51,834

2,614
*28
755
1,038
305
451
38

125,877
*87
2,030
12,806
10,328
53,868
46,758

2,650
63
755
1,038
305
451
39

-

-

ALL CHARITABLE TRUSTS

--

--

191-350
74
125
14

29A16
-228
2,756
1,248
11,617
13,567

1 A%
63
564
688
231
325
25

158,001
3,087
48,291
20,218
9,816
50,609
25,980

134,989
2,870
6,155
13,908
9,980
56,736
45,340

754
-191
350
74
125
14

29,416
-228
2,756
1,248
11,617
13,567

1,896
63
564
688
231
325
25

1 58W1
3,087
48,291
20,218
9,816
50,609
25,980

*250
*40
*158
--

-

-

-

-

-- I

- I

- I

-

Grantmaking-noroperating trusts
Zero or unreported.........................................
$1 under $100,000.........................................
$100,000 under $500,000..............................
$500,000 under $1,000,000...........................
$1,000,000 under $10,000,000......................
$10,000,000 or more......................................
Grantrnaking-opersting trusts
Total.................. ..... ................... . ....... ..
Zero or unreported ........................................
$1 under $100,000.........................................
$100,000 under $500,000 ..............................
$500,000 under $1,000,000...........................
$1,000,000 under $10,000,000......................
$10,000,000 or more......................................

*22
*10
-1
.. I

-*35
*118
-55
--

*22
-*10
*10
1
- I

52
-- I

Estimate should be used Wth caution because of the small number of sarroe returns on which it is based.
The data shown in colunns 18 and 19 are based on the amount of contributions, gifts, and grants that trusts actually disbursed tor charitable purposes for 1993 using
the cash receipts and disbursements method of accounting. These amounts differ somewhat fromthose reported as contributions, gifts, and grants paid shown in the income
statement (Table 4) because trusts may use either the cash receipts and diSbursOments or the accrual method of accounting.
NOTE: Delail may not add to totals because of rounding.

135

Private Foundations and Charitable Trusts, 1993

Table 3.-All Private Foundations: Inoome Statements and Balanoe Sheets, by Size of Fair Market Value
of Total Assets
[All figwes are est mates based on sam;1es-rroneyarncunts are in thousands of dDIWA
Size of fair market value of total assets
ftem

Total

$1
under
$100,000

$100,000
under
$1,000,000

$1,000,000 $10,000,000 $25,000,000
$10under
uncler
under
.000,000 $25,000,000 $50,000,000

$100,000,000
or

00,000,000

more

(8)

(9)

(1)

(2)

(3)

(4)

(5)

(6)

44,004

1,139

15,008

16,831

8,817

1,244

462

Total revenue ............................................
Contributions, gifts, and grants received.
Interest on savings and
temporary cash investments ...............
Dividends and interest from securities.....
Grow rents and royalties..........................
W gain (or loss) from sales of assets.....
-Goss-profit (or loss)
from business activities.......................
Other income............................................
Total expenses ...........................................
Contributions, gifts, and grants paid, ........
Compensation of officers ........................
Other salaries and vages .........................
Pension plans and employee benefits
Legalfees .................................................
Accounting fees........................................
Other professional fees............................
Interest .....................................................
Taxes ........................................................
Depreciation and depletion.. ....................
Occupancy ........... ............... ....................
Travel,--conferences,-and meetings............
Printing and publications ..........................
Other expenses ........................................

25,41!%288
8,969,269

185,080
3Z971

410,438
365,671

1,529,422
1,078,094

4,490,889
2,448,534

3,047,412
1,367,231

Z624,498
1,186,505

252
Z436,193
1,016,088

10,691,356
1,474,174

867,547
6,796,981
250,379
7,578,988

1,248
67,582
*128
*83,043

6,642
11,6112
*316
11,156

57,187
191,245
15,049
162,709

169,700
957,678
5Z900
705,962

93,173
634,575
3Z319
720,242

76,643
533,474
25,057
593,741

83,475
597,398
.14,000
652,287

379,479
3,813,347
110,610
4,649,848

111,963
840,159

*107

2,785
1Z184

'Z436
2Z700

17,777
138,337

5Z202
- 147,671

30,744
178,335

2,477
80,468

3,541
260,358

456,481
350,630
9,663
18,182
- 1,262
2,819
4,215
1 Z966
858
3,292
1,816
5,888
- 5,753
3,548
.35,587

1,004,269
773,521
25,716
57,565
5,834
7,378
11,744
13,253
6,152
13,700

2,689,212
2,043,857
70,977
110,492
- 19,409
17,200
23,529
77,481
20,433
43,466

1,648,775
1,191,225
46,757
107,397
--23,394
7,475
9,454
5Z460
9,750
30,182

17,956
8'076
9,861
3,151
50,361

2~
2
6478
327
9,633
2,823
197,1 G7

2Z730
20'958
11-5164~921
110,556

1,336,036
991,722
33,847
513,589
-14,1535,899
5,666
40,744
9,681
33,043
8,686
15,8D7
1
T,525
2,128
98.547

1,404,335
1,128,494
27,436
45,303
-14,163
10,767
4,984
43,925
5,042
25,216
14,165
1Z320
-7,365
2.130
63,026

6,651,Z71
5,300,102
103,824
246,423
162,207
21,552
8,331
249,167
7,012
1 ~4,061
57,734
71,044_
-46,028
28,252
225,533

-46,043
57,212
-103,255
428,135
220,322
73,926

525,153
703,280
-178,128
6,IK792

1,801,676
2,31%,054
-564,378

1,39%637
1,550,582
-151,945

11,21A11,462
1,421,107
-132,645

1,031 AV
1,172,128
-W,270

1,519,074
357,199

Z7,689,900
3,361,417
578,964

18,965,173
1,534,583
206,237

15,977,283
1,125,480
167,049

17,368,363
1,145,815
169,388

41~04OA85
4,682,594
-642,509
120,748,821
-7,120,571
770,960

1469396
1,725
."B

2,782,454
5Z462
'24,713
M751
*2B,264
300,055
5,559
45,938
2Z306,213

1,32B,346

134,253
2Z454

3,666,739
789,272

19,717,643
4,965,233

88,102
n697

2,335.307
542,160

11,689,086
3,063,324

75,152
11,021
47,6a5
785
180,839
3,855
9,170
16,126,348
14,071,522
3,329,466
8,714,9CF7
2,027,150

958,430
43,287
23,717
5Z963
31,441
76,305
826
13,436
13,826,039
1ZO29,418
2,821,554
7,284,036
1,923,827

976,427

315
170,141

1,161,875
39,621
*5,073
-3,160
-3,521
114,542
-4,758
4,734
4,197,596

91,395
92B
5,966
15,563,047
13,360,999
3,088,582
8,219,181
2,053,236

202,610
109,062,638
88,194,443
14,066,443
64,456,169
9,671,831

8ZO09
n840

536,010
222,767

332,524
134,537

342,000
9Z800

25B,183
77,256

1,92~,4118
420,341

25,610,986

'Z535
-3,'M7
29,555

413.007

1,829,793

1,597,764

1,361,821

1,866,609

18,52Z436

4,076,296
3,058,563

1 Z464
16,2134

264,639
202,074

874,978
663,548 1

547,265
42B,471

513,282
270,507

286,642
161,961

1,577,027
1,315,717

15,34%133
11,916,040
322,198
649,942
- 241,642
73,762
68,996
491,919
58,947
273,554
148,794
172,704
-98,418
46,981
785,230 i

Cash, total ................................................
16,027,262
Non-interest bearing accounts ............
2,323,723
Savings and temporary cash
investments ..................................... 13,703,538
Accounts receivable, net ..........................
585,715
Pledges receivable, net ............................
84,248
Grants receivable.....................................
150,675
Receivables due from disclualffied persoo
66,897
Other notes and loans receivable .............
1,927,878
Inveritories ................................................
24,739
Prepaid expenses and deferred charges.
282,169
Invesimer% total (nDn-cash) ................... 181,252,022
Securities, total..................................... 151.175,018
Government obligations................... 29,083,OD4
Corporate stock ................................ 102,786,788
Corporate bords.............................. 19,305,225

Lard, buildings, and equipment (less
accumulated depreciation)...............
I'Viortgage loans .....................................
Other investments. ...............................
Charitablepurpose, lard

buildings, and equipment
(less accurnulated depreciation) ...........
Other assets .............................................
Footnotes at end of table.

3,478,679
987,339

1A754
136,489
-3,9M
-5,M
*1,222
'1374
1,072
-1,923
*19
595
*1,513
-735
27
4,512
26,326
*71.218
-44,892
-

-Z581
2,807
-1,456

(7)

$50,000,000
$1 under

Number of returns .....................................

Exoess of revenue (less loss)
overexpenses ........................................ 10,066,154
Excess of revenue.................................... 1 Z024,175
Loss..........................................................
-1,958,021
Total a
(fair market value) ................. 2CY7,536,468

136

Assets
zero or
unreported

97,667
755
14,113
75

251

6,349,610
275,800
18,969
5,965
230
1,161,935
7,359

Private Foundations and Charitable Trusts, 1993

Table 3.-All Private Foundations: Income Statements and Balance Sheets, by Size of Fair Market Value
of Total Assets-Continued
[All figures are estimates based on samples-money amounts are in thousands of dollars]
Size of fair market value of total assets
Total

Assets
zero or
unreported

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

*6,70D
*2
*2

427,564
220,569
73,417

5,762,111
1,519,801
346,959

23,746rM
3,363,692
579,406

15,615~M
1.538,602
206,095

13,365,M
1,117,239
166,9D6

14,545,828
1,146,518
169,355

96,948JM
7,058,618
687,990

- 6,65

147,151
1,771
-

2,784.286
52,920
-24,713
26,751

-2,581
2,807
-1,205
315
155,608
120,444
22,502
74,751
23,191

1,172.842
39,928
-5,073
-3,521
114,964
-4,722
4,775
3,621,390
3,142,705
770,949
1,849,408
522,347

308,780
5.559
44,348
18,595,325
16,314,757
4,783,577
8,552,515
2,978,665

1,332,507
69,919
11,021
47,685
785
179,352
3,580
9,252
12,875,675
11,025,099
3~227,757
5,842,210
1,955,131

950,332
43,021
23,717
52,963
31,441
76,805
820
16,067
11,343,018
9,907,599
Z736,545
5,292,585
1.878,469

977,163
97,667
755
14,113
75
93,485
928
6,252
12,772,078
10,927,877
Z993,116
5,937.519
1,997,242

6,370,628
275,300
18,969
5.965
230
1,184,629
4,517
163,839
85,754,006
67,400,152
13,649.215
44,114,5"
9.636,392

2,421.750
988,100
22,868,618

*1,922
*3,797
29,445

60,986
35,529
382,170

447,991
212,938
1,619,639

239,584
162,093
1,448,900

214,227
91,932
1,129,261

156,504
77,258
1,610.440

1,300,535
404,554
16,648,765

3,608,505
2,615,071

26 0"
16:664

254.OS3
193,854

744,097
55Z483

483,253
396,155

401,179
258,998
457,861

Z70,81312
143,074
=710

1,428,967
1,053,844
5,541,W2

Item

Total assets (book value).........................
Cash, total .......................................................
Non-interest bearing accounts ....................
Savings and temporary cash
investments.............................................
Accounts receivable, not .................................
Pledges receivable, not ...................................
Grants receivable............................................
Receivables due from disqualified persons.....
Other notes and loans receivable ....................
Inventories.......................................................
Prepaid expenses and deferred charges
investments, total (non-cash) ..........................
Securities, total............................................
Government obligations..........................
Corporate stock.......................................
Corporate bonds.....................................
Land, buildings, and equipment (less
accumulated depreciation)......................
Wrtgage loans...........................................
Other investments.......................................
Charitable-purpose land,
buildings, and equipment
(lose accumulated depredation) .................
Other assets....................................................
Total liabilities (book value)....................

170,418,566
15,965,041
2.230,132
13.734,909
587,181
84,248
147,476
66,939
1.960,822
21.M
244,848
145,117,101
118,838,632
28,183,662
71,663=
18,991,438

*42
-

$1
under
$1 00,00D

~100,000
under
$1.000,000

$1.000,00D
under
$10,000,000

$10,000.000
under
$25.000,ODO

$25,ODO.000
under
$50,000,000

$50,000,000
under
$100,000,000

$100,000,000
or
more

Not worth (book value) .............................

7,5115,744
16Z852,821

*6A%
*494

47,863
379,712

173,613
5,588,498

W%362
23,151_4W

=&W
15,231,649

12,WIAM

14,187,118

91,407=

Total assets, beginning-cf-year (book value).

160,067,2751

1,868,083

460,542

5,IK899

21,849,218

14,101AW

11,874~M

13,336,162

91,411,414

briestments In am dtles,
beginning-of-year (book value)..............
Government obligations ..............................
Corporate stock ..........................................
Corporate bonds.........................................

112,986,629
29,533"
65,183,686
IS.M.606 I

1,767,3DO
'507.320
'819,674
*44O,3D6

137,5W
47,628
97,619
22,311

Z6415~485
700,2D3
1,46D,930
484.352

15,01OA23
4,731,427
7,340,539
2.938,457

10,002,341
3,21Z928
5,025.491
1,763,923

%7A718
2,575,799
4,397,304
1,78Z615

%89S,724
2,9%,131
5,020,982
1,878,610

64,MAW
14,761,903
41.051.147
8,959,031

Estimate should be used with caution because of the small number of sample returns on which it is based.
The data in this row are based on the amount of contributions, gft and grants paid as reported on the Income statement portion of the return. These amountsdiffer
somewhat from the contributions, gft and grants paid in columns 18 and 19 of Table 1, which are calculated using the cash receipts and disbursements method of accounting.
NOTE: Dotal may not add to totals because of rounding.

137

Private Foundations and Charitable Trusts, 1993

Table 4."All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Income Staternents'and
Balance Sheets, by Size of Fair Market Value of Total Assets
[All figures are estimates based on sarnples-money amounts are in thousands of dollars]

Size of fair market value of total assets

Item

Number of returns............................. ; ...... ....
Total revenue ............................................. . ......
Contributions, gifts, and grants received..........
Interest on savings and temporary cash
investments ...................................................
Dividends and interest from securities ..............
Gross rents and royalties ..................................
Nit gain (or loss) from sales of assets...............
Gross profit (or loss) from business I
activities.......................................................
Other income....................................................
Total expenses ...............................................
Contributions, gifts, and grants paid, ................
Compensation of officers .................................
Other salaries and wages .................................
Pension plans and employee benefits ..............
Legal fees.........................................................
Acccuntingfees................................................
Other professional fees .....................................
Interest ..............................................................
Taxes................................................................
Depreciation and
.................
Occupancy ........................................................
Travel, conferences, and meetings..................
Printing and publications...................................
Other expenses................................................
Excess of revenue (less loss)
over expenses........... ............................... ..
Excess of revenue............................................
Loss ..................................................................
Total assets (fair market value)....;....................
Cash, total ..........................................................
Non-interest bearing accounts......................
Savings and temporary cash investments....
Accounts receivable, net...................................
Pledges receivable, net ....................................
Grants receivable .............................................
Receivables due from disqualified persons......
Other notes and loans receivable.....................
Inventories........................................................
Prepaid expenses and deferred charges ..........
Investments, total (non-cash) ...........................
Securities, total.............................................
Government obligations ............................
Corporate stock........................................
Corporate bonds.......................................
Land, buildings, and equipment (less
accumulated depreciation).......................
Mortgage loans.............................................
Other investments .........................................
Charitable-purpose Land,
buildings, and equipment
(less accumulated depreciation)...................
Other assets......................................................
Footnotes at end of table:

138

Total

Assets zero
or
unreported

$1
under
$100,000

$100,000
under
$500,000

$500,000
under
$1,000,000

$1,000,000
under
$10,000,000

$10,000,000
or
more

(1)

(2)

(3)

(4)

(5)

(6)

(7)

2,934
291,327
52,105

95
952
*386

4"
973

tm
46,144
22,579

313
20,886
-2,481

470
116,437
14,776

102,560
10,911

13,653
106,667
4,288
- SSF772

'29
*92
*441

322
1,936
13
929

1,188
11,304
*356
9,682-

713
9,230
*721
7,395

4,575
46,999
- 1,385
41,563

6,825
37,106
-1,814---.39,461

'33
14,809

V
-3

736'
16,672
12,687
2,358
-30
123
414
241

*10
336
12,397
9,485i,707

7,138

160,681
125,512
15,390
- 1,552
'524
2,210
.1,654
3,279
20
4,835
760-859
228
84
3,776

3,319
2,817
'69
- ---

130,646
148,977
-18,331
2,859,281
176,223
33,657
142,566
6,475
-

-2,367

927

153
7,131112
6,067
397
-4
117
190
35
103

-2,367
-

-2
547
*18----

76
135
228
-373
'130

*(2)

*M
*(2)

.1
.1

-8
160

.14
237

8
252

-2,733
1,012
-3,746
38,974
6,225
586
5,639
-2

29,472
30,523
-1,051
281,238
25,075*
4,665
20,410
*107

8,489
9,310
-821
224,720
10,452
1,834
8,617
*131

70,249
51,996
7,491
1-.302-481
1,292
733
1,734
10
2,229
---564-683
119,
48
1,566

40

6,443
50,962
42 460
61,~67
'
215
44
560
~1159
1,024
. 8
1,567
- 4737
108
6
1,360,

465,1188
55,548
-9,360
1,169,161
84,914
15,659
69,255
5,635

.51,598
52,584
-986
1,145,189
49,557
10,913
38,645
600

27,271

*148
34,738
44
468
2,426,307
2,080,601
416,560
1,314,345
349,696

-*16

-2,274

22,924
18,534
5,432
10,812
2,291

*11
209,803
183,918
35,248
111,365
37,305

161,708
118,474
18,798
83,246
16,430

5,128
44
385
980,504
885,718
210,129
556,101
119,487

23,148
11,199
311,358

-5
4,385

*1,369
*410
24,106

*3,758
*334
39,143

17,014
10,451
67,322

176,403

27,378
187,499

9,807

1,982
41,985

3,779
48,452

6,824
85,728

14,793
1,529

*148

72
1,051,367
873,957
146,952
552,820
174,184
1,007

Private Foundations and Charitable Trusts, 1993

Table 4.-All Section 4947(a)(1) Charitable Trusts Treated as Foundations: Income Statements and
Balance Sheets, by Size of Fair Market Value of Total Assets-Continued
LA11 figures are estimates_base~
sad onsamim
les-money amounts are in thousands of dollars]

Size of fair market value of total assets

Item

Total

Assets zero
or
unreported

$1
$1 under
00,000

$100,000
under
$500,000

$500,000
$1, under
000.000

$1,000,000
under
$10,000,000

$10,000,000
or
more

(1)

(2)

(3)

(4)

(5)

(6)

(7)

35,156
25Z284
979,440
Total assets (book value).................................... 2,328,577
180,986
880,710
Cash, total.........................................................
174,775
6,306
24,894
10,430
83,611
49,534
Non-interest bearing accounts......................
33,654
663
4,593
1,826
15,659
10,913
Savings and temporary cash investments ....
141,122
5,643
20,301
8,604
67,952
38,621
*107
*131
5,635
Accounts receivable, net..................................
6,475
-2
600
-Pledges receivable, net....................................
Grants receivable..............................................
-Receivables due from disqualified persons......
*156
*156
*50
27,271
Other notes and loans receivable .....................
35,166
*16
*2,274
5,555
44
44
Inventories ........................................................
*11
75
Prepaid expenses and deterred charges..........
472
385
Investments, total (non-cash)............................ 1,947,749
20,967
188,265
133,241
805,725
799,551
16,708
163,914
92,895
723,529
638,260
Securities, total.............................................
1,635,307
394,066
5,405
33,418
18,090
194,746
142,408
Government obligations ............................
416,320
Corporate stock.........................................
906,437
9,073
94,108
58,596
328,340
167,513
334,804
2,230
36,389
16,209
112,464
Corporate bonds.......................................
Land, buildings, and equipment (less
15,271
*1,298
-2,682
10,331
959
accumulated depreciation) ........................
Mortgage loans .............................................
11,197
-5
*41 0
- 3,U
10,"9
285,974
4,254
22,643
37,330
61,416
160,332
Other investments.........................................
Charitable-purpose land,
buildings, and equipment
2,560
(less accumulated depreciation) ...................
11,181
*968
*11,882
5,771
-7,865
35,764
35,097
72,713
1,120
Other assets......................................................
15Z560
8,314
*4
184
221
451
6,035
1,419
Total liabilities (book value) ..............................
973,406
879,291
Not worth (book vaiue~........................... .........
2,320,263
-.4
34,972
25ZO63
180,535
Z447
40,890
Z?1,259
170,445
9IZ237
826,600
Total assets, beginnin"4ear (book value)_ Z1173,877
Investments In securities,
beginning-0-year (book valtje~............... ..... 1,493,513
'bM
16,224
129,852
83=
671,018
59Z415
377,430
*177
5,572
25,717
18,362
185,037
14Z565
Government obligations............................
Corporate stock.........................................
808,085
*437
8,431
69,067
49,922
382,539
297,690
307,997
'64
2,221
35,067
15,041
103,443
152,160
Corporate bonds.......................................
Estimate should be used with caution because of the small number of sample returns an Mich it is based.
The data in Nis row are based on the amount of contributions, gifts, and grants paid as reported on the income statement portion of the return. These amounts differ soMBVWlat
fromthe contributions, gift% and grants paid in columns 18 and 19 of Table 2, Mich are calculated using the cash receipts and disbursements method of accounting.
2 Less than S500.
NOTE: Detail may not add to totals because of rounding.

139

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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A896e3a509185d9ed. Public record. Not legal advice.