Beginning 1988, year-end level is the sum 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, lines Pledges receivable, Receivables from disqualified persons, Receivables from officers, Prepaid expenses and deferred charges, Investments in other securities, Program-related investments, and Other assets, sum of columns 1 through 7; plus, from Table 4. Form 990-EZ Returns of 501(c)(3)-(9) Organizations: Selected Items, by Code Section, line Other assets, sum of columns 1 through 7. Before 2008, pledges receivable are estimated from line Pledges and grants receivable based the ratio of private foundations and charitable trusts' holdings of pledges receivable and grants receivable. Before 2006, investments in other securities is estimated as 25 percent of investments in securities. Data are annual. Transactions are equal to the change in the level.
Last edited on: 02/02/2017