Foundation Payout Depends on How You Average

Have you ever wondered how foundations determine how much they can and should spend in a particular year in grants, loans, and administrative costs? The current economic crisis is a case study on the intersection of endowment management practices, Internal Revenue Service Code requirements, and navigating potential penalties and excise taxes.

When the James Irvine Foundation announced its plan to maintain or increase its grantmaking in 2009, it offered a brief instructional on the practice of "using rolling averages to calculate its annual grantmaking." Like many other foundations, Irvine "bases its annual giving budget on the average size of its assets over a multiyear period rather than [on] … the size of its asset base at the end of the most recently completed fiscal year."

 

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