Beginning 1996, year-end level is calculated from SOI, Domestic Private Foundations and Charitable Trusts, as the sum of lines Accounts receivable (book value) and Grants receivable (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. Prior to 1996, year-end level is calculated as the sum of accounts receivable (book value) from tables 3 and 4. Quarterly values are linearly interpolated. Transactions are calculated as the change in level. Annual transactions after the last SOI estimated as the 5-year moving average of the observed transactions.
Last edited on: 02/28/2017