Beginning 2006, year-end level is estimated as a proportion of SOI, Charities and Other Tax-Exempt Organizations, Table 3. Form 990 Returns of 501(c)(3)-(9) Organizations: Balance Sheet and Income Statement Items, by Code Section, line Investments in publicly-traded securities, sum of columns 1 through 7, adjusted to market value based on revaluations of private foundations' and charitable trusts' holdings of government obligations ( FOF series FR163061013.a). For prior years, investments in publicly-traded securities are estimated as 75 percent of all investment in securities. The proportion is based on private foundations' and charitable trusts' share of government obligations in publicly-traded securities. Data are annual. Transactions are equal to the change in the market value level less estimated capital gains.
Last edited on: 12/01/2017