Reports Reveal Payout Practices, Expense Patterns of U.S. Foundations

The Foundation Center has released new reports that examine the payout practices and spending patterns of more than 1,000 larger U.S. independent foundations. Understanding and Benchmarking Foundation Payout explains the concept of payout, which refers to the total amount that a foundation reports as its charitable distribution. Benchmarking Foundation Administrative Expenses: Update on How Operating Characteristics Affect Spending considers how differences in foundations’ infrastructure, operations, and programmatic activities influence their spending patterns.