Beginning 2010:Q1, level is calculated as 3 percent of total commercial paper outstanding (FOF series FL893169105). Between 2001:Q1 and 2007:Q4, level is calculated as 6 percent of total commercial paper outstanding. From 1987 to 2000, year-end level is calculated as sum of data for private foundations and 501(c)(3)-(9) organizations. For private foundations, year-end level is calculated from SOI, as a proportion of the sum of line Savings and temporary cash investments (book value), column Total from table 3, Domestic Private Foundations: Income Statements and Balance Sheets, by Size of 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 Fair Market Value of Total Assets. For 501(c)(3)-(9) organizations, year-end level for is calculated from SOI, Charities and Other Tax-Exempt Organizations, table 3, Form 990 Returns of Organizations Tax-Exempt Under Internal Revenue Code Sections 501(c)(3)-(9): Selected Balance Sheet and Income Statement Items, as a proportion of line Savings and temporary cash investments, sum of columns 1 through 7. Proportions are based on more detailed balance sheet data from a sample of nonprofit organizations. Unadjusted flow is the change in the level.
