Beginning 1988, year-end level from the SOI, Domestic Private Foundations and Charitable Trusts, as a portion of the sum of lines Total liabilities (book value), column Total from Table 3. Domestic Private Foundations: Income Statements and Balance Sheets, by Size of End-of-year Fair Market Value of Total Assets; and Table 4, Domestic Section 4947(a)(1) Charitable Trusts Treated as Foundations: Income Statement and Balance Sheets by Size of End-of-year Fair Market Value of Total Assets. Beginning 1996, the portions is estimated based on the fraction of total liabilities that 501(c)(3)-(9) organizations have in depository loans. Prior to 1996, levels are estimated as 3.6 percent of private foundations and charitable trusts' total liabilities (FOF series FL164190013.A). Data are annual. Transactions are equal to the change in the level.
Last edited on: 02/06/2017